diff --git a/addons/auth_password_policy/__manifest__.py b/addons/auth_password_policy/__manifest__.py
index 408849b7188..e7fc1a05caf 100644
--- a/addons/auth_password_policy/__manifest__.py
+++ b/addons/auth_password_policy/__manifest__.py
@@ -10,18 +10,12 @@
     ],
     'assets': {
         'web.assets_backend': [
-            'auth_password_policy/static/src/password_meter.js',
-            'auth_password_policy/static/src/password_field.js',
-            'auth_password_policy/static/src/password_field.xml',
+            'auth_password_policy/static/src/**/*',
         ],
         'web.assets_frontend': [
             'auth_password_policy/static/src/css/password_field.css',
             'auth_password_policy/static/src/password_policy.js',
         ],
-        'web.assets_common': [
-            'auth_password_policy/static/src/css/password_field.css',
-            'auth_password_policy/static/src/password_policy.js',
-        ],
     },
     'license': 'LGPL-3',
 }
diff --git a/addons/bus/__manifest__.py b/addons/bus/__manifest__.py
index 4d0bbb13e0a..b07c18ef443 100644
--- a/addons/bus/__manifest__.py
+++ b/addons/bus/__manifest__.py
@@ -10,7 +10,7 @@
     'installable': True,
     'auto_install': True,
     'assets': {
-        'web.assets_common': [
+        'web.assets_backend': [
             'bus/static/src/*.js',
             'bus/static/src/services/**/*.js',
             'bus/static/src/workers/websocket_worker.js',
diff --git a/addons/bus/static/src/services/presence_service.js b/addons/bus/static/src/services/presence_service.js
index b8a298475e8..5d54da77aaa 100644
--- a/addons/bus/static/src/services/presence_service.js
+++ b/addons/bus/static/src/services/presence_service.js
@@ -2,17 +2,11 @@
 
 import { browser } from "@web/core/browser/browser";
 import { registry } from "@web/core/registry";
-import core from "@web/legacy/js/services/core";
 
 export const presenceService = {
     start(env) {
         const LOCAL_STORAGE_PREFIX = "presence";
 
-        // map window_focus event from the wowlBus to the legacy one.
-        env.bus.addEventListener("window_focus", (isOdooFocused) => {
-            core.bus.trigger("window_focus", isOdooFocused);
-        });
-
         let isOdooFocused = true;
         let lastPresenceTime =
             browser.localStorage.getItem(`${LOCAL_STORAGE_PREFIX}.lastPresence`) ||
diff --git a/addons/bus/tests/test_assetsbundle.py b/addons/bus/tests/test_assetsbundle.py
index e5a246f0cee..61a5db5b034 100644
--- a/addons/bus/tests/test_assetsbundle.py
+++ b/addons/bus/tests/test_assetsbundle.py
@@ -15,16 +15,8 @@ class BusWebTests(odoo.tests.HttpCase):
         - The interface deals with those bus messages by displaying one notification
         """
         db_name = self.env.registry.db_name
-        bundle_xml_ids = ('web.assets_common', 'web.assets_backend')
-
-        domain = []
-        for bundle in bundle_xml_ids:
-            domain = expression.OR([
-                domain,
-                [('name', 'ilike', bundle + '%')]
-            ])
         # start from a clean slate
-        self.env['ir.attachment'].search(domain).unlink()
+        self.env['ir.attachment'].search([('name', 'ilike', 'web.assets_backend%')]).unlink()
         self.env.registry.clear_cache()
 
         sendones = []
@@ -42,7 +34,7 @@ class BusWebTests(odoo.tests.HttpCase):
         # One sendone for each asset bundle and for each CSS / JS
         self.assertEqual(
             len(sendones),
-            4,
+            2,
             'Received %s' % '\n'.join('%s - %s' % (tmp[0], tmp[1]) for tmp in sendones)
         )
         for (channel, message) in sendones:
diff --git a/addons/event/__manifest__.py b/addons/event/__manifest__.py
index 7f0863d3cde..286b684cdfa 100644
--- a/addons/event/__manifest__.py
+++ b/addons/event/__manifest__.py
@@ -51,8 +51,6 @@ Key Features
             'event/static/src/scss/event.scss',
             'event/static/src/icon_selection_field/icon_selection_field.js',
             'event/static/src/icon_selection_field/icon_selection_field.xml',
-        ],
-        'web.assets_common': [
             'event/static/src/js/tours/**/*',
         ],
         'web.assets_frontend': [
diff --git a/addons/im_livechat/__manifest__.py b/addons/im_livechat/__manifest__.py
index becb944d1c0..aaa3b0e1251 100644
--- a/addons/im_livechat/__manifest__.py
+++ b/addons/im_livechat/__manifest__.py
@@ -107,29 +107,31 @@ Help your customers with this chat, and analyse their feedback.
             ('remove', 'im_livechat/static/src/embed/external/**/*'),
         ],
         'im_livechat.assets_embed': [
+            'web/static/lib/jquery/jquery.js',
+            'web/static/src/libs/fontawesome/css/font-awesome.css',
             'im_livechat/static/src/embed/scss/bootstrap_overridden.scss',
             ('include', 'web._assets_helpers'),
             ('include', 'web._assets_backend_helpers'),
-            ('include', 'web.assets_common'),
+            'web/static/src/scss/pre_variables.scss',
+            'web/static/lib/bootstrap/scss/_variables.scss',
             ('include', 'web._assets_bootstrap_backend'),
             'web/static/src/scss/bootstrap_overridden.scss',
             'web/static/src/webclient/webclient.scss',
-            'web/static/src/core/utils/transitions.scss',
-            'web/static/src/core/**/*',
-            'web/static/src/env.js',
-            ('remove', 'web/static/src/legacy/js/common_env.js'),
-            ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
+            ('include', 'web._assets_core'),
+            'web/static/src/libs/pdfjs.js',
             'web/static/src/views/fields/formatters.js',
             'web/static/src/views/fields/file_handler.*',
-            'bus/static/src/bus_parameters_service.js',
-            ('remove', 'bus/static/src/services/assets_watchdog_service.js'),
-            ('remove', 'bus/static/src/simple_notification_service.js'),
+            'bus/static/src/*.js',
+            'bus/static/src/services/**/*.js',
+            ('remove', 'bus/static/src/services/legacy/**/*'),
+            'bus/static/src/workers/websocket_worker.js',
+            'bus/static/src/workers/websocket_worker_utils.js',
 
             ('include', 'im_livechat.assets_core'),
             'im_livechat/static/src/embed/external/**/*',
         ],
         'im_livechat.embed_test_assets': [
-            ('include', 'web.assets_backend'),
+            ('include', 'web.assets_backend_tests'),
             ('include', 'web.tests_assets'),
             ('remove', 'web/static/tests/mock_server_tests.js'),
             ('remove', 'im_livechat/static/**'),
diff --git a/addons/im_livechat/static/src/embed/external/session_legacy.js b/addons/im_livechat/static/src/embed/external/session_legacy.js
deleted file mode 100644
index ce1bebfff96..00000000000
--- a/addons/im_livechat/static/src/embed/external/session_legacy.js
+++ /dev/null
@@ -1,6 +0,0 @@
-/* @odoo-module alias=web.session */
-
-import Session from "@web/legacy/js/core/session";
-import { serverUrl } from "@im_livechat/embed/livechat_data";
-
-export default new Session(undefined, serverUrl, { use_cors: true });
diff --git a/addons/im_livechat/views/webclient_templates.xml b/addons/im_livechat/views/webclient_templates.xml
index d4ffc6b6de0..fdf7ea55495 100644
--- a/addons/im_livechat/views/webclient_templates.xml
+++ b/addons/im_livechat/views/webclient_templates.xml
@@ -11,8 +11,6 @@
                         <t t-set="info" t-value="{ 'available': True, 'server_url': server_url }"/>
                     </t>
                 </script>
-                <t t-call-assets="web.assets_common" t-js="false"/>
-                <t t-call-assets="web.tests_assets_common" t-css="false"/>
                 <t t-call-assets="im_livechat.embed_test_assets"/>
                 <t t-call-assets="im_livechat.qunit_embed_suite"/>
             </t>
diff --git a/addons/mail/__manifest__.py b/addons/mail/__manifest__.py
index 0d3fb705dda..db249488b15 100644
--- a/addons/mail/__manifest__.py
+++ b/addons/mail/__manifest__.py
@@ -147,6 +147,10 @@ For more specific needs, you may also assign custom-defined actions
             'mail/static/src/**/*.dark.scss',
         ],
         'mail.assets_discuss_public_test_tours': [
+            'web_tour/static/src/tour_pointer/**/*',
+            # scss not needed in tests and depends on scss variables that are not in this bundle
+            ('remove', 'web_tour/static/src/tour_pointer/**/*.scss'),
+            'web_tour/static/src/tour_service/**/*',
             'web/static/tests/legacy/helpers/test_utils_file.js',
             'mail/static/tests/tours/discuss_public_tour.js',
             'mail/static/tests/tours/discuss_channel_as_guest_tour.js',
@@ -166,26 +170,28 @@ For more specific needs, you may also assign custom-defined actions
             'mail/static/lib/lame/lame.js',
         ],
         'mail.assets_public': [
+            'web/static/lib/jquery/jquery.js',
+            'web/static/src/libs/fontawesome/css/font-awesome.css',
             ('include', 'web._assets_helpers'),
             ('include', 'web._assets_backend_helpers'),
-            ('include', 'web.assets_common'),
+            'web/static/src/scss/pre_variables.scss',
+            'web/static/lib/bootstrap/scss/_variables.scss',
             ('include', 'web._assets_bootstrap_backend'),
             'web/static/src/scss/bootstrap_overridden.scss',
             'web/static/src/webclient/webclient.scss',
-            'web/static/src/core/utils/transitions.scss',  # included early because used by other files
-            'web/static/src/core/**/*',
-            'web/static/src/env.js',
-            ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
+            'web/static/src/scss/mimetypes.scss',
+            ('include', 'web._assets_core'),
+            'web/static/src/libs/pdfjs.js',
             'web/static/src/views/fields/formatters.js',
             'web/static/src/views/fields/file_handler.*',
 
-            'web/static/src/legacy/js/core/misc.js',
-            'web/static/src/legacy/js/env.js',
-            'web/static/src/legacy/js/owl_compatibility.js',
-            'web/static/src/legacy/js/services/session.js',
-            'web/static/src/legacy/utils.js',
+            'bus/static/src/*.js',
+            'bus/static/src/services/**/*.js',
+            ('remove', 'bus/static/src/services/legacy/**/*'),
+            'bus/static/src/workers/websocket_worker.js',
+            'bus/static/src/workers/websocket_worker_utils.js',
+
             'mail/static/src/core/common/**/*',
-            # 'mail/static/src/core/public/**/*',
             'mail/static/src/**/common/**/*',
             'mail/static/src/**/public/**/*',
             ('remove', 'mail/static/src/**/*.dark.scss'),
diff --git a/addons/mail/static/src/core/common/attachment_view.js b/addons/mail/static/src/core/common/attachment_view.js
index a9f38808dd5..2e77c16eb0b 100644
--- a/addons/mail/static/src/core/common/attachment_view.js
+++ b/addons/mail/static/src/core/common/attachment_view.js
@@ -3,7 +3,7 @@
 import { Component, onWillUpdateProps, useEffect, useRef, useState } from "@odoo/owl";
 
 import { useService } from "@web/core/utils/hooks";
-import { hidePDFJSButtons } from "@web/legacy/js/libs/pdfjs";
+import { hidePDFJSButtons } from "@web/libs/pdfjs";
 
 /**
  * @typedef {Object} Props
diff --git a/addons/mail/static/src/discuss/core/public/boot.js b/addons/mail/static/src/discuss/core/public/boot.js
index 4d772441ea6..aa9e3c1fcab 100644
--- a/addons/mail/static/src/discuss/core/public/boot.js
+++ b/addons/mail/static/src/discuss/core/public/boot.js
@@ -3,16 +3,12 @@
 import { DiscussPublic } from "@mail/discuss/core/public/discuss_public";
 import { data } from "mail.discuss_public_template";
 
-import { Component, mount, whenReady } from "@odoo/owl";
+import { mount, whenReady } from "@odoo/owl";
 
 import { templates } from "@web/core/assets";
 import { MainComponentsContainer } from "@web/core/main_components_container";
 import { registry } from "@web/core/registry";
 import { makeEnv, startServices } from "@web/env";
-import { mapLegacyEnvToWowlEnv } from "@web/legacy/utils";
-import legacyEnv from "@web/legacy/js/env";
-
-Component.env = legacyEnv;
 
 (async function boot() {
     await whenReady();
@@ -26,7 +22,6 @@ Component.env = legacyEnv;
     const env = makeEnv();
     await startServices(env);
     env.services["mail.store"].inPublicPage = true;
-    mapLegacyEnvToWowlEnv(Component.env, env);
     odoo.isReady = true;
     await mount(MainComponentsContainer, document.body, { env, templates, dev: env.debug });
 })();
diff --git a/addons/mail/static/src/discuss/core/public/root_widget.js b/addons/mail/static/src/discuss/core/public/root_widget.js
deleted file mode 100644
index 8ed02ae4045..00000000000
--- a/addons/mail/static/src/discuss/core/public/root_widget.js
+++ /dev/null
@@ -1,14 +0,0 @@
-/* @odoo-module alias=root.widget */
-/**
- * This module exists so that web_tour can use it as the parent of the
- * TourManager so it can get access to _trigger_up.
- */
-// need to wait for owl.Component.env to be set by new/public/boot before
-// we spawn the component adapter
-import "@mail/discuss/core/public/boot";
-
-import { Component } from "@odoo/owl";
-
-import { standaloneAdapter } from "@web/legacy/js/owl_compatibility";
-
-export default standaloneAdapter({ Component });
diff --git a/addons/mass_mailing/__manifest__.py b/addons/mass_mailing/__manifest__.py
index ea28dad1d80..55f7e5452b8 100644
--- a/addons/mass_mailing/__manifest__.py
+++ b/addons/mass_mailing/__manifest__.py
@@ -117,6 +117,7 @@
             'mass_mailing/static/src/js/mailing_mailing_view_form_full_width.js',
             'mass_mailing/static/src/xml/mailing_filter_widget.xml',
             'mass_mailing/static/src/xml/mass_mailing.xml',
+            'mass_mailing/static/src/js/tours/**/*',
         ],
         'mass_mailing.assets_mail_themes': [
             'mass_mailing/static/src/scss/themes/**/*',
@@ -137,9 +138,6 @@
         'web_editor.assets_legacy_wysiwyg': [
             'mass_mailing/static/src/js/snippets.editor.js',
         ],
-        'web.assets_common': [
-            'mass_mailing/static/src/js/tours/**/*',
-        ],
         'web.assets_frontend': [
             'mass_mailing/static/src/js/tours/**/*',
         ],
diff --git a/addons/mrp_subcontracting/__manifest__.py b/addons/mrp_subcontracting/__manifest__.py
index 5f87f137dcb..4a847ac215e 100644
--- a/addons/mrp_subcontracting/__manifest__.py
+++ b/addons/mrp_subcontracting/__manifest__.py
@@ -43,12 +43,100 @@
             'web/static/src/scss/pre_variables.scss',
             'web/static/lib/bootstrap/scss/_variables.scss',
 
+            'web/static/lib/jquery.ui/jquery-ui.css',
+            'web/static/src/libs/fontawesome/css/font-awesome.css',
+            'web/static/lib/odoo_ui_icons/*',
+            'web/static/lib/select2/select2.css',
+            'web/static/lib/select2-bootstrap-css/select2-bootstrap.css',
+            'web/static/src/webclient/navbar/navbar.scss',
+            'web/static/src/scss/animation.scss',
+            'web/static/src/core/colorpicker/colorpicker.scss',
+            'web/static/src/scss/mimetypes.scss',
+            'web/static/src/legacy/scss/ui.scss',
+            'web/static/src/legacy/scss/modal.scss',
+            'web/static/src/views/fields/translation_dialog.scss',
+            'web/static/src/legacy/scss/name_and_signature.scss',
+            'web/static/src/scss/fontawesome_overridden.scss',
+
+            'web/static/src/legacy/js/promise_extension.js',
+            'web/static/src/boot.js',
+            'web/static/src/session.js',
+            'web/static/src/legacy/js/core/cookie_utils.js',
+
+            'web/static/lib/moment/moment.js',
+            'web/static/lib/luxon/luxon.js',
+            'web/static/lib/owl/owl.js',
+            'web/static/lib/owl/odoo_module.js',
+            'web/static/src/owl2_compatibility/*.js',
+            'web/static/src/legacy/js/component_extension.js',
+            'web/static/src/legacy/legacy_component.js',
+            'web/static/lib/jquery/jquery.js',
+            'web/static/lib/jquery.ui/jquery-ui.js',
+            'web/static/lib/jquery/jquery.browser.js',
+            'web/static/lib/jquery.blockUI/jquery.blockUI.js',
+            'web/static/lib/jquery.hotkeys/jquery.hotkeys.js',
+            'web/static/lib/jquery.ba-bbq/jquery.ba-bbq.js',
+            'web/static/lib/jquery.mjs.nestedSortable/jquery.mjs.nestedSortable.js',
+            'web/static/lib/popper/popper.js',
+            'web/static/lib/bootstrap/js/dist/dom/data.js',
+            'web/static/lib/bootstrap/js/dist/dom/event-handler.js',
+            'web/static/lib/bootstrap/js/dist/dom/manipulator.js',
+            'web/static/lib/bootstrap/js/dist/dom/selector-engine.js',
+            'web/static/lib/bootstrap/js/dist/base-component.js',
+            'web/static/lib/bootstrap/js/dist/alert.js',
+            'web/static/lib/bootstrap/js/dist/button.js',
+            'web/static/lib/bootstrap/js/dist/carousel.js',
+            'web/static/lib/bootstrap/js/dist/collapse.js',
+            'web/static/lib/bootstrap/js/dist/dropdown.js',
+            'web/static/lib/bootstrap/js/dist/modal.js',
+            'web/static/lib/bootstrap/js/dist/offcanvas.js',
+            'web/static/lib/bootstrap/js/dist/tooltip.js',
+            'web/static/lib/bootstrap/js/dist/popover.js',
+            'web/static/lib/bootstrap/js/dist/scrollspy.js',
+            'web/static/lib/bootstrap/js/dist/tab.js',
+            'web/static/lib/bootstrap/js/dist/toast.js',
+            'web/static/lib/select2/select2.js',
+            'web/static/lib/clipboard/clipboard.js',
+            'web/static/lib/jSignature/jSignatureCustom.js',
+            'web/static/src/legacy/js/libs/autocomplete.js',
+            'web/static/src/legacy/js/libs/bootstrap.js',
+            'web/static/src/legacy/js/libs/content-disposition.js',
+            'web/static/src/legacy/js/libs/download.js',
+            'web/static/src/legacy/js/libs/jquery.js',
+            'web/static/src/legacy/js/libs/moment.js',
+            'web/static/src/legacy/js/libs/jSignatureCustom.js',
+            'web/static/src/legacy/js/core/ajax.js',
+            'web/static/src/legacy/js/core/bus.js',
+            'web/static/src/legacy/js/core/class.js',
+            'web/static/src/legacy/js/core/concurrency.js',
+            'web/static/src/legacy/js/core/dialog.js',
+            'web/static/src/legacy/xml/dialog.xml',
+            'web/static/src/legacy/js/core/dom.js',
+            'web/static/src/legacy/js/core/local_storage.js',
+            'web/static/src/legacy/js/core/mixins.js',
+            'web/static/src/legacy/js/core/ram_storage.js',
+            'web/static/src/legacy/js/core/registry.js',
+            'web/static/src/legacy/js/core/rpc.js',
+            'web/static/src/legacy/js/core/service_mixins.js',
+            'web/static/src/legacy/js/core/session.js',
+            'web/static/src/legacy/js/core/session_storage.js',
+            'web/static/src/legacy/js/core/time.js',
+            'web/static/src/legacy/js/core/translation.js',
+            'web/static/src/legacy/js/core/utils.js',
+            'web/static/src/legacy/js/core/widget.js',
+            'web/static/src/legacy/js/services/config.js',
+            'web/static/src/legacy/js/services/core.js',
+            'web/static/src/legacy/js/common_env.js',
+            'web/static/src/legacy/js/widgets/name_and_signature.js',
+            'web/static/src/legacy/xml/name_and_signature.xml',
+
             ('include', 'web._assets_bootstrap'),
 
             'base/static/src/css/modules.css',
 
             'web/static/src/core/utils/transitions.scss',
             'web/static/src/core/**/*',
+            ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
             'web/static/src/search/**/*',
             'web/static/src/views/*.js',
             'web/static/src/views/*.xml',
@@ -63,7 +151,6 @@
             'web/static/src/views/view_dialogs/**/*',
             'web/static/src/views/widgets/**/*',
             'web/static/src/webclient/**/*',
-            ('remove', 'web/static/src/webclient/navbar/navbar.scss'),  # already in assets_common
             ('remove', 'web/static/src/webclient/clickbot/clickbot.js'),  # lazy loaded
             ('remove', 'web/static/src/views/form/button_box/*.scss'),
 
@@ -77,8 +164,6 @@
             'web/static/lib/jquery.ba-bbq/jquery.ba-bbq.js',
 
             'web/static/src/legacy/scss/fields.scss',
-            'web/static/src/legacy/scss/form_view.scss',
-            'web/static/src/legacy/scss/list_view.scss',
 
             'base/static/src/scss/res_partner.scss',
 
@@ -103,7 +188,6 @@
             'mrp_subcontracting/static/src/subcontracting_portal/*',
             'web/static/src/start.js',
             'web/static/src/legacy/legacy_setup.js',
-            ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
         ],
     },
     'uninstall_hook': 'uninstall_hook',
diff --git a/addons/mrp_subcontracting/views/subcontracting_portal_templates.xml b/addons/mrp_subcontracting/views/subcontracting_portal_templates.xml
index 0dfccf97bd8..74f477440f3 100644
--- a/addons/mrp_subcontracting/views/subcontracting_portal_templates.xml
+++ b/addons/mrp_subcontracting/views/subcontracting_portal_templates.xml
@@ -72,10 +72,7 @@
                     odoo.__session_info__ = <t t-out="json.dumps(session_info)"/>;
                 </script>
                 <base target="_parent"/>
-                <t t-call-assets="web.assets_common" t-js="false"/>
-                <t t-call-assets="web.assets_backend" t-js="false"/>
-                <t t-call-assets="web.assets_common" t-css="false"/>
-                <t t-call-assets="mrp_subcontracting.webclient" t-css="false"/>
+                <t t-call-assets="mrp_subcontracting.webclient"/>
                 <t t-call="web.conditional_assets_tests"/>
             </t>
             <t t-set="head" t-value="head_subcontracting_portal + (head or '')"/>
diff --git a/addons/point_of_sale/__manifest__.py b/addons/point_of_sale/__manifest__.py
index cfbcca640cd..dc257942f68 100644
--- a/addons/point_of_sale/__manifest__.py
+++ b/addons/point_of_sale/__manifest__.py
@@ -104,12 +104,7 @@
 
 
             # JS framework
-            'web/static/src/boot.js',
-            'web/static/src/session.js',
-            'web/static/src/env.js',
-            'web/static/src/core/utils/transitions.scss', # needs to be loaded before other scss files
-            'web/static/src/core/**/*',
-            ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
+            ('include', 'web._assets_core'),
             ('remove', 'web/static/src/core/errors/error_handlers.js'), # error handling in PoS is different from the webclient
             # formatMonetary
             'web/static/src/views/fields/formatters.js',
@@ -132,9 +127,6 @@
             'web/static/src/webclient/actions/reports/utils.js',
             # libs
             'point_of_sale/static/lib/**/*',
-            'web/static/lib/luxon/luxon.js',
-            'web/static/lib/owl/owl.js',
-            'web/static/lib/owl/odoo_module.js',
             'web_editor/static/lib/html2canvas.js',
             'web/static/lib/zxing-library/zxing-library.js',
             # PoS files
diff --git a/addons/pos_self_order/__manifest__.py b/addons/pos_self_order/__manifest__.py
index c79b8b5edc3..571fe6418ce 100644
--- a/addons/pos_self_order/__manifest__.py
+++ b/addons/pos_self_order/__manifest__.py
@@ -31,17 +31,9 @@
             "web/static/lib/bootstrap/scss/_variables.scss",
             ("include", "web._assets_bootstrap"),
             ("include", "web._assets_bootstrap_backend"),
-            "web/static/src/boot.js",
-            "web/static/src/env.js",
-            "web/static/src/session.js",
-            "web/static/src/core/utils/transitions.scss",
-            "web/static/src/core/**/*",
-            ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
+            ('include', 'web._assets_core'),
             ("remove", "web/static/src/core/browser/router_service.js"),
             ("remove", "web/static/src/core/debug/**/*"),
-            "web/static/lib/owl/owl.js",
-            "web/static/lib/owl/odoo_module.js",
-            "web/static/lib/luxon/luxon.js",
             "web/static/src/views/fields/formatters.js",
             "web/static/src/libs/fontawesome/css/font-awesome.css",
             "web/static/lib/odoo_ui_icons/*",
diff --git a/addons/project/__manifest__.py b/addons/project/__manifest__.py
index 947fee88209..3de25979b0e 100644
--- a/addons/project/__manifest__.py
+++ b/addons/project/__manifest__.py
@@ -94,6 +94,92 @@
             'web/static/src/scss/pre_variables.scss',
             'web/static/lib/bootstrap/scss/_variables.scss',
 
+            'web/static/lib/jquery.ui/jquery-ui.css',
+            'web/static/src/libs/fontawesome/css/font-awesome.css',
+            'web/static/lib/odoo_ui_icons/*',
+            'web/static/lib/select2/select2.css',
+            'web/static/lib/select2-bootstrap-css/select2-bootstrap.css',
+            'web/static/src/webclient/navbar/navbar.scss',
+            'web/static/src/scss/animation.scss',
+            'web/static/src/core/colorpicker/colorpicker.scss',
+            'web/static/src/scss/mimetypes.scss',
+            'web/static/src/legacy/scss/ui.scss',
+            'web/static/src/legacy/scss/modal.scss',
+            'web/static/src/views/fields/translation_dialog.scss',
+            'web/static/src/legacy/scss/name_and_signature.scss',
+            'web/static/src/scss/fontawesome_overridden.scss',
+
+            'web/static/src/legacy/js/promise_extension.js',
+            'web/static/src/boot.js',
+            'web/static/src/session.js',
+            'web/static/src/legacy/js/core/cookie_utils.js',
+
+            'web/static/lib/moment/moment.js',
+            'web/static/lib/luxon/luxon.js',
+            'web/static/lib/owl/owl.js',
+            'web/static/lib/owl/odoo_module.js',
+            'web/static/src/owl2_compatibility/*.js',
+            'web/static/src/legacy/js/component_extension.js',
+            'web/static/src/legacy/legacy_component.js',
+            'web/static/lib/jquery/jquery.js',
+            'web/static/lib/jquery.ui/jquery-ui.js',
+            'web/static/lib/jquery/jquery.browser.js',
+            'web/static/lib/jquery.blockUI/jquery.blockUI.js',
+            'web/static/lib/jquery.hotkeys/jquery.hotkeys.js',
+            'web/static/lib/jquery.ba-bbq/jquery.ba-bbq.js',
+            'web/static/lib/jquery.mjs.nestedSortable/jquery.mjs.nestedSortable.js',
+            'web/static/lib/popper/popper.js',
+            'web/static/lib/bootstrap/js/dist/dom/data.js',
+            'web/static/lib/bootstrap/js/dist/dom/event-handler.js',
+            'web/static/lib/bootstrap/js/dist/dom/manipulator.js',
+            'web/static/lib/bootstrap/js/dist/dom/selector-engine.js',
+            'web/static/lib/bootstrap/js/dist/base-component.js',
+            'web/static/lib/bootstrap/js/dist/alert.js',
+            'web/static/lib/bootstrap/js/dist/button.js',
+            'web/static/lib/bootstrap/js/dist/carousel.js',
+            'web/static/lib/bootstrap/js/dist/collapse.js',
+            'web/static/lib/bootstrap/js/dist/dropdown.js',
+            'web/static/lib/bootstrap/js/dist/modal.js',
+            'web/static/lib/bootstrap/js/dist/offcanvas.js',
+            'web/static/lib/bootstrap/js/dist/tooltip.js',
+            'web/static/lib/bootstrap/js/dist/popover.js',
+            'web/static/lib/bootstrap/js/dist/scrollspy.js',
+            'web/static/lib/bootstrap/js/dist/tab.js',
+            'web/static/lib/bootstrap/js/dist/toast.js',
+            'web/static/lib/select2/select2.js',
+            'web/static/lib/clipboard/clipboard.js',
+            'web/static/lib/jSignature/jSignatureCustom.js',
+            'web/static/src/legacy/js/libs/autocomplete.js',
+            'web/static/src/legacy/js/libs/bootstrap.js',
+            'web/static/src/legacy/js/libs/content-disposition.js',
+            'web/static/src/legacy/js/libs/download.js',
+            'web/static/src/legacy/js/libs/jquery.js',
+            'web/static/src/legacy/js/libs/moment.js',
+            'web/static/src/legacy/js/libs/jSignatureCustom.js',
+            'web/static/src/legacy/js/core/ajax.js',
+            'web/static/src/legacy/js/core/bus.js',
+            'web/static/src/legacy/js/core/class.js',
+            'web/static/src/legacy/js/core/concurrency.js',
+            'web/static/src/legacy/js/core/dialog.js',
+            'web/static/src/legacy/xml/dialog.xml',
+            'web/static/src/legacy/js/core/dom.js',
+            'web/static/src/legacy/js/core/local_storage.js',
+            'web/static/src/legacy/js/core/mixins.js',
+            'web/static/src/legacy/js/core/ram_storage.js',
+            'web/static/src/legacy/js/core/registry.js',
+            'web/static/src/legacy/js/core/rpc.js',
+            'web/static/src/legacy/js/core/service_mixins.js',
+            'web/static/src/legacy/js/core/session.js',
+            'web/static/src/legacy/js/core/session_storage.js',
+            'web/static/src/legacy/js/core/time.js',
+            'web/static/src/legacy/js/core/translation.js',
+            'web/static/src/legacy/js/core/utils.js',
+            'web/static/src/legacy/js/core/widget.js',
+            'web/static/src/legacy/js/services/config.js',
+            'web/static/src/legacy/js/services/core.js',
+            'web/static/src/legacy/js/common_env.js',
+            'web/static/src/legacy/js/widgets/name_and_signature.js',
+            'web/static/src/legacy/xml/name_and_signature.xml',
             ('include', 'web._assets_bootstrap_backend'),
 
             'base/static/src/css/modules.css',
@@ -115,7 +201,6 @@
             'web/static/src/views/view_dialogs/**/*',
             'web/static/src/views/widgets/**/*',
             'web/static/src/webclient/**/*',
-            ('remove', 'web/static/src/webclient/navbar/navbar.scss'),  # already in assets_common
             ('remove', 'web/static/src/webclient/clickbot/clickbot.js'), # lazy loaded
             ('remove', 'web/static/src/views/form/button_box/*.scss'),
             ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
@@ -151,6 +236,13 @@
             'web/static/src/legacy/js/env.js',
             'web/static/src/legacy/js/owl_compatibility.js',
 
+            'web_editor/static/src/js/editor/odoo-editor/src/base_style.scss',
+            'web_editor/static/lib/vkbeautify/**/*',
+            'web_editor/static/src/js/common/**/*',
+            'web_editor/static/src/js/editor/odoo-editor/src/utils/utils.js',
+            'web_editor/static/src/js/wysiwyg/fonts.js',
+            'web_editor/static/src/xml/ace.xml',
+
             'web_editor/static/src/components/**/*',
             'web_editor/static/src/scss/web_editor.common.scss',
             'web_editor/static/src/scss/web_editor.backend.scss',
diff --git a/addons/project/views/project_sharing_project_task_templates.xml b/addons/project/views/project_sharing_project_task_templates.xml
index 1e23d82b837..b883f0d3291 100644
--- a/addons/project/views/project_sharing_project_task_templates.xml
+++ b/addons/project/views/project_sharing_project_task_templates.xml
@@ -24,10 +24,7 @@
                     odoo.loadMenusPromise = Promise.resolve();
                 </script>
                 <base target="_parent"/>
-                <t t-call-assets="web.assets_common" t-js="false"/>
-                <t t-call-assets="project.webclient" t-js="false"/>
-                <t t-call-assets="web.assets_common" t-css="false"/>
-                <t t-call-assets="project.webclient" t-css="false"/>
+                <t t-call-assets="project.webclient"/>
                 <t t-call="web.conditional_assets_tests"/>
             </t>
             <t t-set="head" t-value="head_project_sharing + (head or '')"/>
diff --git a/addons/stock/__manifest__.py b/addons/stock/__manifest__.py
index 104c1dbfb75..e89b9472cc6 100644
--- a/addons/stock/__manifest__.py
+++ b/addons/stock/__manifest__.py
@@ -100,9 +100,6 @@
             'stock/static/src/scss/report_stock_reception.scss',
             'stock/static/src/scss/report_stock_rule.scss',
         ],
-        'web.assets_common': [
-            'stock/static/src/scss/stock_traceability_report.scss',
-        ],
         'web.assets_backend': [
             'stock/static/src/**/*.js',
             'stock/static/src/**/*.xml',
diff --git a/addons/survey/__manifest__.py b/addons/survey/__manifest__.py
index 516e5c702e6..45364e3c95d 100644
--- a/addons/survey/__manifest__.py
+++ b/addons/survey/__manifest__.py
@@ -98,6 +98,7 @@ sent mails with personal token for the invitation of the survey.
             'survey/static/src/scss/survey_survey_views.scss',
             'survey/static/src/scss/survey_question_views.scss',
             'survey/static/src/scss/survey_templates_results.scss',
+            'survey/static/src/js/tours/survey_tour.js',
         ],
         "web.dark_mode_assets_backend": [
             'survey/static/src/scss/*.dark.scss',
@@ -108,9 +109,6 @@ sent mails with personal token for the invitation of the survey.
         'web.qunit_suite_tests': [
             'survey/static/tests/components/*.js',
         ],
-        'web.assets_common': [
-            'survey/static/src/js/tours/survey_tour.js',
-        ],
         'web.assets_frontend': [
             'survey/static/src/js/tours/survey_tour.js',
         ],
diff --git a/addons/web/__manifest__.py b/addons/web/__manifest__.py
index 323748b8914..0ac54b77e6e 100644
--- a/addons/web/__manifest__.py
+++ b/addons/web/__manifest__.py
@@ -36,21 +36,19 @@ This module provides the core of the Odoo Web Client.
         # 3) an arbitrary name, relevant to the content of the bundle.
         #
         # Examples:
-        #   > web.assets_common = assets common to backend clients and others
-        #     (not frontend).
         #   > web_editor.assets_legacy_wysiwyg = assets needed by components defined in the "web_editor" module.
 
-        # Warning: Layouts using "assets_frontend" assets do not have the
-        # "assets_common" assets anymore. So, if it make sense, files added in
-        # "assets_common" should also be added in "assets_frontend".
-        # TODO in the future, probably remove "assets_common" definition
-        # entirely and let all "main" bundles evolve on their own, including the
-        # files they need in their bundle.
-        'web.assets_common': [
+        'web.assets_emoji': [
+            'web/static/src/core/emoji_picker/emoji_data.js'
+        ],
+        'web.assets_backend': [
             ('include', 'web._assets_helpers'),
-
+            ('include', 'web._assets_backend_helpers'),
             'web/static/src/scss/pre_variables.scss',
             'web/static/lib/bootstrap/scss/_variables.scss',
+            ('include', 'web._assets_bootstrap_backend'),
+
+            ('include', 'web._assets_core'),
 
             'web/static/lib/jquery.ui/jquery-ui.css',
             'web/static/src/libs/fontawesome/css/font-awesome.css',
@@ -61,22 +59,15 @@ This module provides the core of the Odoo Web Client.
             'web/static/src/scss/animation.scss',
             'web/static/src/scss/fontawesome_overridden.scss',
             'web/static/src/scss/mimetypes.scss',
-            'web/static/src/core/colorpicker/colorpicker.scss',
             'web/static/src/views/fields/translation_dialog.scss',
             'web/static/src/legacy/scss/ui.scss',
             'web/static/src/legacy/scss/modal.scss',
             'web/static/src/legacy/scss/name_and_signature.scss',
 
             'web/static/src/legacy/js/promise_extension.js',
-            'web/static/src/boot.js',
-            'web/static/src/session.js',
             'web/static/src/legacy/js/core/cookie_utils.js',
 
             'web/static/lib/moment/moment.js',
-            'web/static/lib/luxon/luxon.js',
-            'web/static/lib/owl/owl.js',
-            'web/static/lib/owl/odoo_module.js',
-            'web/static/src/owl2_compatibility/*.js',
             'web/static/src/legacy/js/component_extension.js',
             'web/static/src/legacy/legacy_component.js',
             'web/static/lib/jquery/jquery.js',
@@ -113,7 +104,6 @@ This module provides the core of the Odoo Web Client.
             'web/static/src/legacy/js/libs/download.js',
             'web/static/src/legacy/js/libs/jquery.js',
             'web/static/src/legacy/js/libs/moment.js',
-            'web/static/src/legacy/js/libs/pdfjs.js',
             'web/static/src/legacy/js/libs/jSignatureCustom.js',
             'web/static/src/legacy/js/core/ajax.js',
             'web/static/src/legacy/js/core/bus.js',
@@ -139,40 +129,24 @@ This module provides the core of the Odoo Web Client.
             'web/static/src/legacy/js/common_env.js',
             'web/static/src/legacy/js/widgets/name_and_signature.js',
             'web/static/src/legacy/xml/name_and_signature.xml',
-        ],
-        'web.assets_emoji': [
-            'web/static/src/core/emoji_picker/emoji_data.js'
-        ],
-        'web.assets_backend': [
-            ('include', 'web._assets_helpers'),
-            ('include', 'web._assets_backend_helpers'),
-
-            'web/static/src/scss/pre_variables.scss',
-            'web/static/lib/bootstrap/scss/_variables.scss',
-
-            ('include', 'web._assets_bootstrap_backend'),
 
             'base/static/src/css/modules.css',
 
             'web/static/src/core/utils/transitions.scss',
-            'web/static/src/core/**/*',
             'web/static/src/model/**/*',
             'web/static/src/search/**/*',
             'web/static/src/webclient/icons.scss', # variables required in list_controller.scss
             'web/static/src/views/**/*',
             'web/static/src/webclient/**/*',
-            ('remove', 'web/static/src/webclient/navbar/navbar.scss'),  # already in assets_common
             ('remove', 'web/static/src/webclient/clickbot/clickbot.js'), # lazy loaded
             ('remove', 'web/static/src/views/form/button_box/*.scss'),
-            ('remove', 'web/static/src/core/file_viewer/file_viewer.dark.scss'),
-            ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
 
             # remove the report code and whitelist only what's needed
             ('remove', 'web/static/src/webclient/actions/reports/**/*'),
             'web/static/src/webclient/actions/reports/*.js',
             'web/static/src/webclient/actions/reports/*.xml',
 
-            'web/static/src/env.js',
+            'web/static/src/libs/pdfjs.js',
 
             'web/static/lib/jquery.ba-bbq/jquery.ba-bbq.js',
 
@@ -295,7 +269,6 @@ This module provides the core of the Odoo Web Client.
             'web/static/src/legacy/js/libs/download.js',
             'web/static/src/legacy/js/libs/jquery.js',
             'web/static/src/legacy/js/libs/moment.js',
-            'web/static/src/legacy/js/libs/pdfjs.js',
             'web/static/src/legacy/js/libs/jSignatureCustom.js',
             'web/static/src/legacy/js/core/ajax.js',
             'web/static/src/legacy/js/core/bus.js',
@@ -330,6 +303,7 @@ This module provides the core of the Odoo Web Client.
             ('remove', 'web/static/src/core/file_viewer/file_viewer.dark.scss'),
             ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
             'web/static/src/public/error_notifications.js',
+            'web/static/src/libs/pdfjs.js',
 
             'web/static/src/legacy/utils.js',
             'web/static/src/legacy/js/core/dates.js',
@@ -425,10 +399,6 @@ This module provides the core of the Odoo Web Client.
         # ---------------------------------------------------------------------
         # COLOR SCHEME BUNDLES
         # ---------------------------------------------------------------------
-        "web.dark_mode_assets_common": [
-            ('include', 'web.assets_common'),
-            'web/static/src/core/file_viewer/file_viewer.dark.scss',
-        ],
         "web.dark_mode_assets_backend": [
             ('include', 'web.assets_backend'),
             'web/static/src/**/*.dark.scss',
@@ -443,10 +413,23 @@ This module provides the core of the Odoo Web Client.
         # Their naming conventions are similar to those of the main bundles,
         # with the addition of a prefixed underscore to reflect the "private"
         # aspect.
-        #
-        # Examples:
-        #   > web._assets_helpers = define assets needed in most main bundles
 
+        # Bare javascript essentials: module loader, core folder and core libs
+        'web._assets_core': [
+            # module loader
+            'web/static/src/boot.js',
+            # libs
+            'web/static/lib/luxon/luxon.js',
+            'web/static/lib/owl/owl.js',
+            'web/static/src/owl2_compatibility/*.js',
+            'web/static/lib/owl/odoo_module.js',
+            # core
+            'web/static/src/env.js',
+            'web/static/src/session.js',
+            'web/static/src/core/utils/transitions.scss',
+            'web/static/src/core/**/*',
+            ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'), # always lazy-loaded
+        ],
         'web._assets_primary_variables': [
             'web/static/src/scss/primary_variables.scss',
             'web/static/src/**/*.variables.scss',
@@ -504,8 +487,8 @@ This module provides the core of the Odoo Web Client.
             'web/static/tests/ignore_missing_deps_stop.js',
         ],
         # remove this bundle alongside the owl2 compatibility layer
-        'web.tests_assets_common': [
-            ('include', 'web.assets_common'),
+        'web.assets_backend_tests': [
+            ('include', 'web.assets_backend'),
             ('after', 'web/static/src/owl2_compatibility/app.js', 'web/static/tests/owl2_compatibility_app.js'),
         ],
         'web.tests_assets': [
diff --git a/addons/web/static/src/legacy/js/libs/pdfjs.js b/addons/web/static/src/legacy/js/libs/pdfjs.js
deleted file mode 100644
index a7d60209f33..00000000000
--- a/addons/web/static/src/legacy/js/libs/pdfjs.js
+++ /dev/null
@@ -1,66 +0,0 @@
-/** @odoo-module **/
-
-import config from '@web/legacy/js/services/config';
-
-/**
- * Until we have our own implementation of the /web/static/lib/pdfjs/web/viewer.{html,js,css}
- * (currently based on Firefox), this method allows us to hide the buttons that we do not want:
- * * "Open File"
- * * "View Bookmark"
- * * "Print" (Hidden on mobile device like Android, iOS, ...)
- * * "Download" (Hidden on mobile device like Android, iOS, ...)
- *
- * @link https://mozilla.github.io/pdf.js/getting_started/
- *
- * @param {Element} rootElement
- */
-export function hidePDFJSButtons(rootElement) {
-    const cssStyle = document.createElement("style");
-    cssStyle.rel = "stylesheet";
-    cssStyle.innerHTML = `button#secondaryOpenFile.secondaryToolbarButton, button#openFile.toolbarButton,
-a#secondaryViewBookmark.secondaryToolbarButton, a#viewBookmark.toolbarButton {
-display: none !important;
-}`;
-    if (config.device.isMobileDevice) {
-        cssStyle.innerHTML = `${cssStyle.innerHTML}
-button#secondaryDownload.secondaryToolbarButton, button#download.toolbarButton,
-button#secondaryPrint.secondaryToolbarButton, button#print.toolbarButton{
-display: none !important;
-}`;
-    }
-    const iframe = rootElement.tagName === 'IFRAME' ? rootElement : rootElement.querySelector('iframe');
-    if (iframe) {
-        if (!iframe.dataset.hideButtons) {
-            iframe.dataset.hideButtons = 'true';
-            iframe.addEventListener('load', event => {
-                if (iframe.contentDocument && iframe.contentDocument.head) {
-                    iframe.contentDocument.head.appendChild(cssStyle);
-                }
-            });
-        }
-    } else {
-        console.warn('No IFRAME found');
-    }
-}
-
-/*
-* List of changes made in the library
-* There is no changes to pdf.js in this section, but only a note about changes that has been done in /web/static/lib/pdfjs/.
-*
-* In the module account_invoice_extract, the code need to react to the 'pagerendered' event triggered by
-* pdf.js. However in recent version of pdf.js, event are not visible outside of the library, except if the
-* 'eventBusDispatchToDOM' has been set to true.
-*
-* We tried to set this option from outside of the library but without success, as our pdf viewer is in an iframe.
-* There is no state of the iframe in which we can add an event listener to set the option.
-* pdf.js has an event used to signal when we can set settings, called 'webviewerloaded'.
-* This event is triggered in an EventListener attached to the 'DOMContentLoaded' event.
-* So, to list options we had, we could:
-* a) add an eventListener to the iframe document or window to react to 'webviewerloaded'. This doesn't work as
-*    document and windows are not the definitive ones and won't catche the event later.
-* b) add an eventListener to the iframe to react to 'DOMContentLoaded', which doens't work too as our listener will be called
-*    after the pdf.js one.
-*
-* Finally the option was choosed to modify the default value of this option directly in pdf.js as no hook worked in the
-* 'account_invoice_extract' module.
-*/
diff --git a/addons/web/static/src/legacy/scss/ui.scss b/addons/web/static/src/legacy/scss/ui.scss
index 1a90e27be0e..c5410a0cf91 100644
--- a/addons/web/static/src/legacy/scss/ui.scss
+++ b/addons/web/static/src/legacy/scss/ui.scss
@@ -206,9 +206,8 @@ span.o_force_ltr {
     color: #FFFFFF;
     font-size: 1rem;
 
-    // Needed as the parent button could be using font-awesome.
-    // Can't be put to a BS variable here as we are in assets common (will be
-    // overridden for backend but left with 'sans-serif' for frontend to not
-    // have an useless frontend rule.
+    // Needed as the parent button could be using font-awesome. Can't be put to a BS variable here
+    // as this file will be included in both backend and frontend, and will be overridden for
+    // backend but left with 'sans-serif' for frontend to not have an useless frontend rule.
     font-family: sans-serif;
 }
diff --git a/addons/web/static/src/libs/pdfjs.js b/addons/web/static/src/libs/pdfjs.js
new file mode 100644
index 00000000000..fae2115ddcf
--- /dev/null
+++ b/addons/web/static/src/libs/pdfjs.js
@@ -0,0 +1,67 @@
+/** @odoo-module **/
+
+import { isMobileOS } from "@web/core/browser/feature_detection";
+
+/**
+ * Until we have our own implementation of the /web/static/lib/pdfjs/web/viewer.{html,js,css}
+ * (currently based on Firefox), this method allows us to hide the buttons that we do not want:
+ * * "Open File"
+ * * "View Bookmark"
+ * * "Print" (Hidden on mobile device like Android, iOS, ...)
+ * * "Download" (Hidden on mobile device like Android, iOS, ...)
+ *
+ * @link https://mozilla.github.io/pdf.js/getting_started/
+ *
+ * @param {Element} rootElement
+ */
+export function hidePDFJSButtons(rootElement) {
+    const cssStyle = document.createElement("style");
+    cssStyle.rel = "stylesheet";
+    cssStyle.textContent = `button#secondaryOpenFile.secondaryToolbarButton, button#openFile.toolbarButton,
+a#secondaryViewBookmark.secondaryToolbarButton, a#viewBookmark.toolbarButton {
+display: none !important;
+}`;
+    if (isMobileOS()) {
+        cssStyle.textContent = `${cssStyle.innerHTML}
+button#secondaryDownload.secondaryToolbarButton, button#download.toolbarButton,
+button#secondaryPrint.secondaryToolbarButton, button#print.toolbarButton{
+display: none !important;
+}`;
+    }
+    const iframe =
+        rootElement.tagName === "IFRAME" ? rootElement : rootElement.querySelector("iframe");
+    if (iframe) {
+        if (!iframe.dataset.hideButtons) {
+            iframe.dataset.hideButtons = "true";
+            iframe.addEventListener("load", (event) => {
+                if (iframe.contentDocument && iframe.contentDocument.head) {
+                    iframe.contentDocument.head.appendChild(cssStyle);
+                }
+            });
+        }
+    } else {
+        console.warn("No IFRAME found");
+    }
+}
+
+/*
+ * List of changes made in the library
+ * There is no changes to pdf.js in this section, but only a note about changes that has been done in /web/static/lib/pdfjs/.
+ *
+ * In the module account_invoice_extract, the code need to react to the 'pagerendered' event triggered by
+ * pdf.js. However in recent version of pdf.js, event are not visible outside of the library, except if the
+ * 'eventBusDispatchToDOM' has been set to true.
+ *
+ * We tried to set this option from outside of the library but without success, as our pdf viewer is in an iframe.
+ * There is no state of the iframe in which we can add an event listener to set the option.
+ * pdf.js has an event used to signal when we can set settings, called 'webviewerloaded'.
+ * This event is triggered in an EventListener attached to the 'DOMContentLoaded' event.
+ * So, to list options we had, we could:
+ * a) add an eventListener to the iframe document or window to react to 'webviewerloaded'. This doesn't work as
+ *    document and windows are not the definitive ones and won't catche the event later.
+ * b) add an eventListener to the iframe to react to 'DOMContentLoaded', which doens't work too as our listener will be called
+ *    after the pdf.js one.
+ *
+ * Finally the option was choosed to modify the default value of this option directly in pdf.js as no hook worked in the
+ * 'account_invoice_extract' module.
+ */
diff --git a/addons/web/static/src/scss/bs_mixins_overrides.scss b/addons/web/static/src/scss/bs_mixins_overrides.scss
index 01992118eef..a23ba2860da 100644
--- a/addons/web/static/src/scss/bs_mixins_overrides.scss
+++ b/addons/web/static/src/scss/bs_mixins_overrides.scss
@@ -4,7 +4,7 @@
 //------------------------------------------------------------------------------
 
 // This variable must be defined here instead of bootstrap overridden files
-// otherwise we will have deprecation messages for assets_common generation
+// otherwise we will have deprecation messages during assets generation
 $enable-deprecation-messages: false !default;
 
 // Override color-contrast function to handle the alpha component of colors
diff --git a/addons/web/static/src/views/fields/file_handler.xml b/addons/web/static/src/views/fields/file_handler.xml
index c5ed3cb6b96..58a35fbee71 100644
--- a/addons/web/static/src/views/fields/file_handler.xml
+++ b/addons/web/static/src/views/fields/file_handler.xml
@@ -11,7 +11,7 @@
             type="file"
             t-att-name="props.inputName"
             t-ref="fileInput"
-            t-attf-class="o_input_file o_hidden {{ props.fileUploadClass or '' }}"
+            t-attf-class="o_input_file d-none {{ props.fileUploadClass or '' }}"
             t-att-multiple="props.multiUpload ? 'multiple' : false" t-att-accept="props.acceptedFileExtensions or '*'"
             t-on-change="onFileChange"
         />
diff --git a/addons/web/views/webclient_templates.xml b/addons/web/views/webclient_templates.xml
index b924c1560fb..cfb2b8acf43 100644
--- a/addons/web/views/webclient_templates.xml
+++ b/addons/web/views/webclient_templates.xml
@@ -210,10 +210,7 @@
             <t t-set="html_data" t-value="{'style': 'height: 100%;'}"/>
             <t t-set="title">Web Tests</t>
             <t t-set="head">
-                <t t-call-assets="web.assets_common" t-js="false"/>
-                <t t-call-assets="web.assets_backend" t-js="false"/>
-                <t t-call-assets="web.tests_assets_common" t-css="false"/>
-                <t t-call-assets="web.assets_backend" t-css="false"/>
+                <t t-call-assets="web.assets_backend_tests"/>
 
                 <t t-call="web.test_helpers"/>
 
@@ -232,10 +229,7 @@
             <t t-set="head">
                 <meta name="viewport" content="width=device-width, initial-scale=1, user-scalable=no"/>
 
-                <t t-call-assets="web.assets_common" t-js="false"/>
-                <t t-call-assets="web.assets_backend" t-js="false"/>
-                <t t-call-assets="web.tests_assets_common" t-css="false"/>
-                <t t-call-assets="web.assets_backend" t-css="false"/>
+                <t t-call-assets="web.assets_backend_tests"/>
 
                 <t t-call="web.test_helpers"/>
 
@@ -271,15 +265,11 @@
                     }
                 </script>
                 <t t-if="request.httprequest.cookies.get('color_scheme') == 'dark'">
-                    <t t-call-assets="web.dark_mode_assets_common" t-js="false"/>
-                    <t t-call-assets="web.dark_mode_assets_backend" t-js="false"/>
+                    <t t-call-assets="web.dark_mode_assets_backend"/>
                 </t>
                 <t t-else="">
-                    <t t-call-assets="web.assets_common" t-js="false"/>
-                    <t t-call-assets="web.assets_backend" t-js="false"/>
+                    <t t-call-assets="web.assets_backend"/>
                 </t>
-                <t t-call-assets="web.assets_common" t-css="false"/>
-                <t t-call-assets="web.assets_backend" t-css="false"/>
                 <t t-call-assets="web.assets_backend_prod_only" t-css="false"/>
                 <t t-call="web.conditional_assets_tests"/>
             </t>
diff --git a/addons/web_editor/__manifest__.py b/addons/web_editor/__manifest__.py
index 402824f48e6..3b8f7fe3bbc 100644
--- a/addons/web_editor/__manifest__.py
+++ b/addons/web_editor/__manifest__.py
@@ -28,7 +28,97 @@ Odoo Web Editor widget.
             'web_editor/static/src/js/editor/smooth_scroll_on_drag.js',
         ],
         'web_editor.wysiwyg_iframe_editor_assets': [
-            ('include', 'web.assets_common'),
+            ('include', 'web._assets_helpers'),
+
+            'web/static/src/scss/pre_variables.scss',
+            'web/static/lib/bootstrap/scss/_variables.scss',
+
+            'web/static/lib/jquery.ui/jquery-ui.css',
+            'web/static/src/libs/fontawesome/css/font-awesome.css',
+            'web/static/lib/odoo_ui_icons/*',
+            'web/static/lib/select2/select2.css',
+            'web/static/lib/select2-bootstrap-css/select2-bootstrap.css',
+            'web/static/src/webclient/navbar/navbar.scss',
+            'web/static/src/scss/animation.scss',
+            'web/static/src/core/colorpicker/colorpicker.scss',
+            'web/static/src/scss/mimetypes.scss',
+            'web/static/src/legacy/scss/ui.scss',
+            'web/static/src/legacy/scss/modal.scss',
+            'web/static/src/views/fields/translation_dialog.scss',
+            'web/static/src/legacy/scss/name_and_signature.scss',
+            'web/static/src/scss/fontawesome_overridden.scss',
+
+            'web/static/src/legacy/js/promise_extension.js',
+            'web/static/src/boot.js',
+            'web/static/src/session.js',
+            'web/static/src/legacy/js/core/cookie_utils.js',
+
+            'web/static/lib/moment/moment.js',
+            'web/static/lib/luxon/luxon.js',
+            'web/static/lib/owl/owl.js',
+            'web/static/lib/owl/odoo_module.js',
+            'web/static/src/owl2_compatibility/*.js',
+            'web/static/src/legacy/js/component_extension.js',
+            'web/static/src/legacy/legacy_component.js',
+            'web/static/lib/jquery/jquery.js',
+            'web/static/lib/jquery.ui/jquery-ui.js',
+            'web/static/lib/jquery/jquery.browser.js',
+            'web/static/lib/jquery.blockUI/jquery.blockUI.js',
+            'web/static/lib/jquery.hotkeys/jquery.hotkeys.js',
+            'web/static/lib/jquery.ba-bbq/jquery.ba-bbq.js',
+            'web/static/lib/jquery.mjs.nestedSortable/jquery.mjs.nestedSortable.js',
+            'web/static/lib/popper/popper.js',
+            'web/static/lib/bootstrap/js/dist/dom/data.js',
+            'web/static/lib/bootstrap/js/dist/dom/event-handler.js',
+            'web/static/lib/bootstrap/js/dist/dom/manipulator.js',
+            'web/static/lib/bootstrap/js/dist/dom/selector-engine.js',
+            'web/static/lib/bootstrap/js/dist/base-component.js',
+            'web/static/lib/bootstrap/js/dist/alert.js',
+            'web/static/lib/bootstrap/js/dist/button.js',
+            'web/static/lib/bootstrap/js/dist/carousel.js',
+            'web/static/lib/bootstrap/js/dist/collapse.js',
+            'web/static/lib/bootstrap/js/dist/dropdown.js',
+            'web/static/lib/bootstrap/js/dist/modal.js',
+            'web/static/lib/bootstrap/js/dist/offcanvas.js',
+            'web/static/lib/bootstrap/js/dist/tooltip.js',
+            'web/static/lib/bootstrap/js/dist/popover.js',
+            'web/static/lib/bootstrap/js/dist/scrollspy.js',
+            'web/static/lib/bootstrap/js/dist/tab.js',
+            'web/static/lib/bootstrap/js/dist/toast.js',
+            'web/static/lib/select2/select2.js',
+            'web/static/lib/clipboard/clipboard.js',
+            'web/static/lib/jSignature/jSignatureCustom.js',
+            'web/static/src/legacy/js/libs/autocomplete.js',
+            'web/static/src/legacy/js/libs/bootstrap.js',
+            'web/static/src/legacy/js/libs/content-disposition.js',
+            'web/static/src/legacy/js/libs/download.js',
+            'web/static/src/legacy/js/libs/jquery.js',
+            'web/static/src/legacy/js/libs/moment.js',
+            'web/static/src/legacy/js/libs/jSignatureCustom.js',
+            'web/static/src/legacy/js/core/ajax.js',
+            'web/static/src/legacy/js/core/bus.js',
+            'web/static/src/legacy/js/core/class.js',
+            'web/static/src/legacy/js/core/concurrency.js',
+            'web/static/src/legacy/js/core/dialog.js',
+            'web/static/src/legacy/xml/dialog.xml',
+            'web/static/src/legacy/js/core/dom.js',
+            'web/static/src/legacy/js/core/local_storage.js',
+            'web/static/src/legacy/js/core/mixins.js',
+            'web/static/src/legacy/js/core/ram_storage.js',
+            'web/static/src/legacy/js/core/registry.js',
+            'web/static/src/legacy/js/core/rpc.js',
+            'web/static/src/legacy/js/core/service_mixins.js',
+            'web/static/src/legacy/js/core/session.js',
+            'web/static/src/legacy/js/core/session_storage.js',
+            'web/static/src/legacy/js/core/time.js',
+            'web/static/src/legacy/js/core/translation.js',
+            'web/static/src/legacy/js/core/utils.js',
+            'web/static/src/legacy/js/core/widget.js',
+            'web/static/src/legacy/js/services/config.js',
+            'web/static/src/legacy/js/services/core.js',
+            'web/static/src/legacy/js/common_env.js',
+            'web/static/src/legacy/js/widgets/name_and_signature.js',
+            'web/static/src/legacy/xml/name_and_signature.xml',
             ('include', 'web_editor.assets_wysiwyg'),
             ('include', 'web_editor.assets_legacy_wysiwyg'),
         ],
@@ -107,15 +197,14 @@ Odoo Web Editor widget.
             'web_editor/static/src/xml/wysiwyg.xml',
             'web_editor/static/src/xml/wysiwyg_colorpicker.xml',
         ],
-        'web.assets_common': [
+        'web.assets_backend': [
             'web_editor/static/src/js/editor/odoo-editor/src/base_style.scss',
             'web_editor/static/lib/vkbeautify/**/*',
             'web_editor/static/src/js/common/**/*',
             'web_editor/static/src/js/editor/odoo-editor/src/utils/utils.js',
             'web_editor/static/src/js/wysiwyg/fonts.js',
             'web_editor/static/src/xml/ace.xml',
-        ],
-        'web.assets_backend': [
+
             ('include', 'web_editor.assets_media_dialog'),
 
             # TODO: remove when refactoring 'DatetimePickerUserValueWidget'
diff --git a/addons/web_tour/__manifest__.py b/addons/web_tour/__manifest__.py
index 0be3c54cd92..71ad0884b8a 100644
--- a/addons/web_tour/__manifest__.py
+++ b/addons/web_tour/__manifest__.py
@@ -17,14 +17,8 @@ Odoo Web tours.
         'views/tour_views.xml'
     ],
     'assets': {
-        'web.assets_common': [
-            'web_tour/static/src/tour_pointer/**/*',
-            'web_tour/static/src/tour_service/**/*',
-        ],
         'web.assets_backend': [
-            'web_tour/static/src/debug/debug_manager.js',
-            'web_tour/static/src/debug/tour_dialog_component.js',
-            'web_tour/static/src/debug/tour_dialog_component.xml',
+            'web_tour/static/src/**/*',
         ],
         'web.assets_frontend': [
             'web_tour/static/src/tour_pointer/**/*',
diff --git a/addons/website/__manifest__.py b/addons/website/__manifest__.py
index eafe252c127..183db7fb8cf 100644
--- a/addons/website/__manifest__.py
+++ b/addons/website/__manifest__.py
@@ -173,6 +173,7 @@
             'website/static/src/scss/website.backend.scss',
             'website/static/src/scss/website_visitor_views.scss',
             'website/static/src/js/backend/**/*',
+            'website/static/src/js/tours/tour_utils.js',
             'website/static/src/client_actions/*/*',
             ('remove', 'website/static/src/client_actions/website_preview/website_preview_test_mode.js'),
             'website/static/src/components/fields/*',
@@ -195,9 +196,6 @@
             'website/static/src/client_actions/*/*.dark.scss',
             'website/static/src/components/website_loader/website_loader.dark.scss'
         ],
-        'web.assets_common': [
-            'website/static/src/js/tours/tour_utils.js',
-        ],
         'web.qunit_suite_tests': [
             'website/static/tests/redirect_field_tests.js',
         ],
diff --git a/addons/website_event/__manifest__.py b/addons/website_event/__manifest__.py
index aec751560fc..7c5342b0823 100644
--- a/addons/website_event/__manifest__.py
+++ b/addons/website_event/__manifest__.py
@@ -49,7 +49,7 @@
     ],
     'application': True,
     'assets': {
-        'web.assets_common': [
+        'web.assets_backend': [
             'website_event/static/src/js/tours/**/*',
         ],
         'web.assets_tests': [
diff --git a/addons/website_forum/__manifest__.py b/addons/website_forum/__manifest__.py
index 529353ecb91..0cf203744da 100644
--- a/addons/website_forum/__manifest__.py
+++ b/addons/website_forum/__manifest__.py
@@ -66,7 +66,7 @@ Ask questions, get answers, no distractions
         'web.assets_tests': [
             'website_forum/static/tests/**/*',
         ],
-        'web.assets_common': [
+        'web.assets_backend': [
             'website_forum/static/src/js/tours/website_forum.js',
         ],
         'web.assets_frontend': [
diff --git a/addons/website_sale/__manifest__.py b/addons/website_sale/__manifest__.py
index a44e0de3640..617a1f00ab7 100644
--- a/addons/website_sale/__manifest__.py
+++ b/addons/website_sale/__manifest__.py
@@ -87,6 +87,7 @@
             'website_sale/static/src/scss/primary_variables.scss',
         ],
         'web.assets_backend': [
+            'website_sale/static/src/js/tours/tour_utils.js',
             'website_sale/static/src/js/website_sale_video_field_preview.js',
             'website_sale/static/src/scss/website_sale_backend.scss',
             'website_sale/static/src/js/tours/website_sale_shop.js',
@@ -104,9 +105,6 @@
             'website_sale/static/src/js/components/wysiwyg_adapter/wysiwyg_adapter.js',
             'website_sale/static/src/xml/website_sale_utils.xml',
         ],
-        'web.assets_common': [
-            'website_sale/static/src/js/tours/tour_utils.js',
-        ],
         'web.assets_tests': [
             'website_sale/static/tests/**/*',
         ],
diff --git a/addons/website_slides/__manifest__.py b/addons/website_slides/__manifest__.py
index 0fe431130c7..a36666980f4 100644
--- a/addons/website_slides/__manifest__.py
+++ b/addons/website_slides/__manifest__.py
@@ -196,7 +196,6 @@ Featuring
             'web/static/src/legacy/js/libs/download.js',
             'web/static/src/legacy/js/libs/jquery.js',
             'web/static/src/legacy/js/libs/moment.js',
-            'web/static/src/legacy/js/libs/pdfjs.js',
             'website/static/src/libs/zoomodoo/zoomodoo.js',
             'web/static/src/legacy/js/libs/jSignatureCustom.js',
             'web/static/src/legacy/js/core/ajax.js',
@@ -225,6 +224,7 @@ Featuring
             'web/static/src/legacy/xml/name_and_signature.xml',
             'web/static/src/core/**/*.js',
             'web/static/src/env.js',
+            'web/static/src/libs/pdfjs.js',
             'web/static/src/legacy/js/services/session.js',
             ('remove', 'web/static/src/core/emoji_picker/emoji_data.js'),
 
diff --git a/addons/website_slides/views/website_slides_templates_lesson_embed.xml b/addons/website_slides/views/website_slides_templates_lesson_embed.xml
index 7de33d130df..5e1ae8f6fd2 100644
--- a/addons/website_slides/views/website_slides_templates_lesson_embed.xml
+++ b/addons/website_slides/views/website_slides_templates_lesson_embed.xml
@@ -9,7 +9,6 @@
             <html>
                 <head>
                     <title><t t-esc="slide.name"/></title>
-                    <t t-call-assets="web.assets_common" t-js="false"/>
                     <t t-call-assets="website_slides.slide_embed_assets"/>
                 </head>
                 <body>
diff --git a/odoo/addons/base/models/assetsbundle.py b/odoo/addons/base/models/assetsbundle.py
index fe631138734..e39d6c43982 100644
--- a/odoo/addons/base/models/assetsbundle.py
+++ b/odoo/addons/base/models/assetsbundle.py
@@ -55,7 +55,7 @@ class AssetsBundle(object):
     rx_preprocess_imports = re.compile("""(@import\s?['"]([^'"]+)['"](;?))""")
     rx_css_split = re.compile("\/\*\! ([a-f0-9-]+) \*\/")
 
-    TRACKED_BUNDLES = ['web.assets_common', 'web.assets_backend']
+    TRACKED_BUNDLES = ['web.assets_backend']
 
     def __init__(self, name, files, external_assets=(), env=None, css=True, js=True, debug_assets=False, rtl=False, assets_params=None):
         """