Bloomberg Tax
March 22, 2020, 3:46 PMUpdated: March 22, 2020, 5:51 PM

Coronavirus Relief Bill Could Delay Loan Loss Accounting Rule (2)

Nicola M. White
Nicola M. White
Reporter

Banks could opt out of sweeping credit loss accounting rules under a recent draft of the revised GOP coronavirus relief bill.

The “Coronavirus Aid, Relief, and Economic Security Act,” H.R. 748, says no bank or financial institution would be required to comply with the Financial Accounting Standards Board’s current expected credit losses (CECL) standard until public health officials declare the coronavirus public health emergency over or Dec. 31, whichever is earlier.

The draft legislation comes on the heels of intensifying resistance to the new accounting rule. Six bank trade groups asked SEC Chairman Jay Clayton Sunday to use ...

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