[mkgmap-dev] Which .osm nodes/elements/attributes does mkgmap use & ignore?

Hi I'm trying to convert a .kml (google earth) to .osm so I can use mkgmap to convert to .img. In the .osm file I've noticed that mkgmap appears to ignore the <bounds> tag. To simplify my conversion, are there any others that aren't utilized? For instance, in the <node> node does it need to have the user, usid, version or changeset attributes? Is there a wiki page that I've missed, that lists this info? Cheers Dave F.