Tax-News.com: FASB Seeks To Ease Transition To New Credit Losses Standard

On February 6, 2019, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) that would ease transition to the credit losses standard by providing the option to measure certain types of assets at fair value.
Source: IRS Tax News – Tax-News.com: FASB Seeks To Ease Transition To New Credit Losses Standard