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

• Agenda planning and feedback from previous ASAF meeting (1–2): The ASAF members discussed topics for its next meeting to be held on 28 September 2023 and will include a dis­cus­sions on the rate-regulated activities, the application of the ‘own use’ exception to some power purchase agreements, and Pillar Two model rules.
• Intangible assets (3–4): The ASAF members were presented with results of feedback by EFRAG and UKEB related to the EFRAG’s discussion paper Better Information on Intangibles — Which is the best way to go? and an overview of the UKEB’s report Accounting for Intangibles: UK Stakeholders’ Views.
• Business combinations — Disclosures, goodwill and impairment (5–6): The ASAF members were updated on the IASB’s proposals to require an entity to disclose better information about business combinations.
• Primary financial statements (7–29): The ASAF members were updated and provided feedback to illustrative examples related to the primary financial statements project.
• Business combinations under common control (30–43): The ASAF members were updated on the project and provided views on the project direction.
• Provisions — Targeted improvements(44–58): The ASAF members provided views on possible amendments to the requirements and illustrative examples supporting the ‘present obligation’ recognition criterion in IAS 37 and whether to add to IAS 37 application requirements specifying when an entity would recognize a provision for costs payable if a measure of its activity were to exceed a threshold.
• Climate-related risks in the financial statements(59–71): The ASAF members were provided with an overview of the project and provided feedback on stakeholder concerns about reporting climate-relate risks in financial statements and the scope of the project
• Equity method (72–75): The ASAF provided its views on whether the IASB should publish an exposure draft of amendments to IAS 28 or IAS 28 revised.

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