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    Masha Muzyka

    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