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    Anna Krayn

    CECL adoption expert; engagement manager for loss estimation, internal risk capability enhancement, and counterparty credit risk management

    Anna Krayn manages a Regulatory and Accounting Solutions team that structures solutions for stress testing, capital planning, credit risk management, insurance risk management, and impairment. Her clients include a variety of financial services institutions, including prominent insurance, banking, and consumer finance organizations.

    NYU Stern School of Business: MBA, Finance and Business Law
    NYU Stern School of Business: BS, Finance and International Business
    Honors & Awards
    • Adam Smith Award in Economics
    • Beta Gama Sigma Honor Society, University of Chicago
    • Golden Key Honors Society
    • Magna cum Laude, Middlebury College
    • Phi Beta Kappa, Middlebury College
    • Phi Theta Kappa Honors Society
    Moody's Analytics | CECL

    Current Expected Credit Loss Model (CECL): Moody’s Analytics provides tools for the most crucial aspects of the expected loss impairment model, with robust solutions to aggregate data, calculate expected credit losses, and derive and report provisions.

    Moody's Analytics | IFRS 9

    IFRS 9: Moody’s Analytics offers a modular, flexible, and comprehensive IFRS 9 impairment solution that facilitates banks’ efforts to calculate and manage capital set asides for these provisions.

    Moody's Analytics | Credit Modeling

    Credit Risk Modeling: Moody’s Analytics delivers award-winning credit models and expert advisory services to provide you with best-in-class credit risk modeling solutions.


    Loss Accounting: CECL: New credit loss accounting standard that replaces the current ALLL accounting standard.

    Enterprise Risk: Business strategy to identify, assess, and prepare for any dangers to a firm's operations.

    Regulatory Capital: Amount of capital financial institutions must hold as required by financial regulators.

    Published Work

    Moody's Analytics Webinar: Credit Earnings Volatility and Share Price Performance: Implications of IFRS 9 and CECL

    The new accounting standards can have material implications for allowance and earnings dynamics. Join our researchers, Amnon Levy and Pierre Xu, explore a large sample of banks to better understand channels by which the standards affect shareholder value.

    February 2019

    CECL: Adapting to Adopt

    Our subject matter experts, Chris Henkel, Senior Director, and Anna Krayn, Senior Director, discuss critical steps in meeting the new CECL standard.

    April 2018

    CECL: Adapting to Adopt

    Our subject matter experts, Chris Henkel, Senior Director, and Anna Krayn, Senior Director, discuss critical steps in meeting the new CECL standard.

    April 2018

    What Should Firms be Considering for CECL that They Might Not be Today?

    In this video, Anna Krayn discusses her observations on how institutions can prepare for CECL implementation, including improvements to technology and processes and conducting quantitative impact studies.

    October 2017

    What are Some of the Biggest CECL Implementation Challenges You are Observing in the Industry Today?

    In this video, Anna Krayn explains the key challenges institutions are facing with data, modeling, governance, and technology due to the new CECL accounting standard.

    October 2017

    Expected Loss Quantification: Factors that Will Move the Needle

    In this webinar, Anna Krayn and Masha Muzyka discuss the importance of accounting for risk differentiation and rank ordering for pass-rated loans, common flaws of risk rating systems and the potential financial impact on ALLL.

    September 2017