Any accounting changes scheduled for Jan 1 2010 aimed at Banks?

[Michael Zuber]

Specifically I am interested to know about any changes that either may help or hurt banks as they continue to deal with balance sheet issues and rising liabilities. If they get more flexibility to hold assets at face value that means long foreclosures and short sale timelines. But if they have to move to true Mark to Market then we could see a quick uptick in listings. Maybe there are no changes but with the turning of the new year I thought there might be some external factors I should be looking out for
Good Investing