CECL, IFRS 9, and IFRS 17 expert; credit risk and insurance risk specialist; strategic planning and credit analytics solutions consultant

Masha Muzyka provides accounting expertise across various solutions, products, and services offered by Moody’s Analytics. She leads a team of subject matter experts responsible for solution structuring for allowance calculation, stress testing, capital planning, credit risk management, and insurance risk management. Masha’s primary focus is on banks, credit unions, and insurance companies.

education
Moscow State University
BS, Economics
certifications
Certified Public Accountant
Expertise
solutions
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

International Financial Reporting Standard (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.

International Financial Reporting Standard (IFRS) 17: Insurance Contracts

International Financial Reporting Standard (IFRS) 17 Insurance Contracts: The Moody’s Analytics suite of software solutions, models, content, and services helps support the new requirements of IFRS 17 Insurance Contracts.

TOPICS

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

Stress Testing: Gauge of how certain stressors will affect a company, industry, or specific portfolio.

Loss Accounting: IFRS 9: Recognition of loss allowance for financial assets, based on expected credit losses.

Published Work
Article

The Impact of Assumptions on the CECL Estimate

Across institutions of all sizes, one of the questions executive management should be asking their CECL working groups is, "What is the impact to our bottom line?"

August 2018
Webinar-on-Demand

CECL Disclosures – Required and Beyond

Our experts, Masha Muzyka and Jin Oh, cover transition disclosures focus areas, potential implication of the methodology chosen to the expected disclosures and ECL disclosure best practices emerging to date.

July 2018
Presentation

CECL Disclosures – Required and Beyond

CECL Disclosures – Required and Beyond

July 2018
Webinar-on-Demand

The Transition to CECL: Economic Impact, Part 1

In this video webcast, we identify the critical components needed for a successful CECL implementation and the new considerations it also brings.

February 2018
Webinar-on-Demand

The Transition to CECL: IFRS 9 Lessons Learned, Part 2

In this video webcast, we identify the critical components needed for a successful CECL implementation and the new considerations it also brings.

February 2018
Webinar-on-Demand

The Transition to CECL: Implementation Considerations, Part 3

In this video webcast, we identify the critical components needed for a successful CECL implementation and the new considerations it also brings.

February 2018