FASB Drafts

Proposed Statement of Financial Accounting Concepts
Concepts Statement No. 8, Conceptual Framework for Financial Reporting
Chapter 5: Recognition and Derecognition
[Last date for Comments: February 21, 2023]

Proposed Accounting Standards Update (ASU)
Business Combinations — Joint Venture Formations (Subtopic 805-60)
Recognition and Initial Measurement
[Last date for Comments: December 27, 2022]