By John S. McClenahen Although the Financial Accounting Standards Board (FASB) isn't now pursuing improvements to rules affecting the accounting of joint ventures, it's urging that companies cooperate with a research project being led by the Australian Accounting Standards Board under the auspices of the International Accounting Standards Board (IASB). The reason: The FASB expects to launch such a project "at some future date," an effort it says will bring U.S. generally accepted accounting principles (GAAP) and international financial reporting standards closer together. "The results of the IASB's research might significantly influence future FASB efforts to improve U.S. GAAP in this area," says the Norwalk, Conn.-based FASB. The research questionnaire is available online at www.fasb.org/joint_ventures_survey.shtml. The deadline for responses is Sept. 30.