In the January 2005 issue ASB issues draft OFR standard FRS 27 ‘Life Assurance’ ASB issue guidance on IAS 39 Page 1 Welcome to 2005 Page 2 ASB issues draft standard on the OFR Page 3 ASB issues standard on Life Assurance Page 4 ASB issues guidance on IAS 39 Page 5 UITF and IFRIC Update Page 6 IASB Update Page 7 A 'One-Stop Shop' Standard for Smaller Entities Page 8 ASB telephone and email contact details   FURTHER INFORMATION For further information on any of these topics please contact David Loweth at Aldwych House. Email  d.loweth@frc-asb.org.uk at Aldwych House. The Board’s Publications Copies of the Board’s publications described within may, except where otherwise stated, be obtained from ASB Publications 145 London Road Kingston upon Thames KT2 6BR Tel: +44(0) 20 8247 1264 Fax: +44(0) 20 8247 1124 Accounting Standards Board 5th Floor Aldwych House 71-91 Aldwych London WC2B 4HN Telephone: +44(0) 20 7492 2300 Fax: +44(0) 20 7492 2301