The topics covered during the meeting were the following (numbers in brackets are references to the corresponding paragraphs of the summary):

• Intangibles (1–8): The ASAF members generally agreed that the issues discussed in the EFRAG’s discussion paper Better Information on Intangibles are relevant and valid and said the IASB should undertake a comprehensive review of IAS 38 Intangible Assets, working with the ISSB to consider any relationship between intangibles and any future sustainability-related disclosure standards.
• Strategic / agenda consultations (9–42): The AcSB, EFRAG, FASB and AASB are currently seeking feedback from stakeholders on their future agendas. The ASAF shared feedback and questions and discussed how it compares to the feedback on the IASB’s agenda consultation.
• Agenda planning and feedback from the previous ASAF meeting (43–44): The ASAF members agreed with the proposed topics for the next ASAF meeting and also suggested discussing the projects on primary financial statements and dynamic risk management.
• Goodwill and impairment (45–66): The ASAF members received an update on the IASB’s recent discussions and provided feedback on the staff examples illustrating the information the staff expects an entity to disclose when applying the IASB’s preliminary views about adding disclosure requirements to IFRS 3 Business Combinations.
• Disclosure initiative — Subsidiaries without public accountability: Disclosures (67–81): The ASAF members shared their preliminary views on the scope of the IASB’s exposure draft Subsidiaries without Public Accountability: Disclosures published in July 2021.
• Disclosure Initiative — Targeted Standards-level review of disclosures (81–92): The ASAF members were updated on initial feedback from the IASB’s outreach on the exposure draft Disclosure Requirements in IFRS Standards — A Pilot Approach and shared feedback from their jurisdictions on the IASB’s proposals, including on the guidance for the Board, new disclosure requirements for IFRS 13, and new disclosure requirements for IAS 19.

A full summary of the meeting is available on the IASB's website.