FASB proposes requirements on accounting for government grants based on IAS 20

The Financial Accounting Standards Board (FASB) has published a proposed Accounting Standards Update (ASU) that would establish authoritative guidance on the accounting for government grants received by business entities. 
The proposed ASU is based on IAS 20 Accounting for Government Grants and Disclosure of Government Assistance with some differences.
The proposed ASU is open for comments until 31 March 2025 and may be accessed here.