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): The ASAF members discussed topics for its next meeting to be held on 4–5 December 2023 and will include a dis­cus­sion on primary financial statements and climate-related and other uncertainties in the financial statements.
• Rate-reg­u­lated ac­tiv­i­ties (2–14): The ASAF members were updated on the re­de­lib­er­a­tions of the Exposure Draft Reg­u­la­tory Assets and Reg­u­la­tory Li­a­bil­i­tiesand provided comments on whether the IASB’s tentative decisions in Q1 and Q2 2023 on total allowed compensation, recognition, derecognition and measurement help to address stakeholders’ feedback.
• Power purchase agreements (15–26): The ASAF members provided views related to the timely and efficient standard-setting solution to challenges stakeholders have raised concerning power purchase agreements. In particular, they provided views on prevalence and scope.
• Equity method (27–36): The ASAF members discussed the implication of applying the IASB’s tentative decisions for investments in associates related to investments in subsidiaries in separate financial statements and investments in joint ventures.

• Primary financial state­ments (37–42): The ASAF members were updated on the project and provided feedback on whether their jurisdictions have laws or regulations that require entities to provide comparative information for more than one comparative period in their financial statements and whether those laws and regulations permit an entity to provide only one year of comparative information when a new IFRS Accounting Standard is applied.
• IAS 12 Pillar Two — Sharing information on implementation (43–44): The ASAF members provided views on the implementation of the Pillar Two model rules.

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