[crazygringo]

The question is, what artifact records the action points, the owners, who is accountable? And all the necessary associated information?

Notes do. Ideally there is a meeting owner who produces official notes and emails them to everyone, but frequently that never happens. And when it does happen, sometimes they're wrong and you need to correct them.

Which is why you need your own meeting notes. Plus, like I said, there are facts that come up that you want to document as well, that aren't part of the action items, but have value.