The Financial Accounting Standards Board says it wants to make a two-year stagger of implementation deadlines standard practice.
FASB members voted unanimously to propose moving back the effective date for lease accounting and two other major new accounting standards.
Banks with large portfolios of consumer loans and high loan-to-asset ratios may take the worst hits, according to S&P Global Ratings.
Banks are concerned about the potentially disruptive effects of a new standard that will change how they account for losses from soured loans.
