A new set of accounting rules was designed to make banks recognize credit losses earlier, but recent events suggest it might not be working as planned. Despite the changes, commercial real estate loans are showing troubling signs of trouble, with a massive $1.5 trillion in loans coming due soon. Office buildings, hit hard by the pandemic and plummeting values, are especially problematic. While the new rules were supposed to catch losses sooner, some banks are still slow to report problems. This...