Moody's Analytics Insights

Article
Actuarial Models in IFRS 17 World

Reporting and CECL: A Seismic Shift for Accountants

From an accounting standpoint, the changes in how to account for credit-loss reserves within the banking, insurance, and lending industries stemming from the Financial Accounting Standards Board's (FASB) current expected credit losses (CECL) guidance are significant.

May 2019

Article

Podcast: CECL – New Accounting Standard and Its Impact on Community Banks

Moody's Analytics Director Robby Holditch recently visited the Barret School of Banking to discuss the upcoming current expected credit loss (CECL) accounting standard and its ramifications for the community banking space.

May 2019

Webinar-on-Demand

Beyond Compliance: Extending the Value of Risk Insights

The risk function has emerged as an important strategic decision-making partner for critical functions such as business development, finance, operations, and technology.

May 2019
Roshni Patel, Mehna Raissi, Jin Oh

Presentation
Graphic of successful business charts

Leveraging Economic Forecasts Through Qualitative Overlays

How to Leverage R&S Economic Forecasts in CECL? In this presentation we demonstrate how to incorporate scenarios effectively.

May 2019

Presentation

A CECL Benchmark Solution from Call Report Data for Banks and Credit Unions

Top-down approach for small institutions, small and/or young portfolios that produces scenario-conditioned lifetime net losses at different evaluation dates.

May 2019

Article
Stock Market Graph and Bar Chart

Earnings Volatility, Share Price Performance, and Credit Portfolio Management Under CECL and IFRS 9

This paper studies how earnings volatility induced by credit risk can impact share price performance for financial institutions under CECL and IFRS 9, and quantifies the benefit of an active credit risk management practice.

April 2019
Dr. Amnon Levy , Xuan Liang, Dr. Pierre Xu

Article
Stock Market Graph and Bar Chart

A Framework for Disclosing Period-over-Period CECL-Estimate Changes

While many institutions are currently in the throes of implementing the current expected credit loss (CECL) accounting standard, some are thinking ahead and some that are not. CECL will have an unavoidable impact on management disclosures, specifically around explaining period-over-period changes in allowance.

March 2019

Webinar-on-Demand

Moody's Analytics Webinar: Validating Models Effectively

Listen as Anamaria Pieschacon and Michael Brisson a discuss effective approaches for validating consumer credit risk models.

February 2019
Anamaria Pieschacon ,  Michael Brisson

Whitepaper

Chartis Research | Moody's Analytics Credit Risk Vendor Analysis Report

Moody's Analytics provides financial intelligence and analytical tools supported by risk expertise, expansive information resources, and the application of new technology. Its solutions, made up of research, data, software and professional services, are assembled with the aim of delivering a seamless customer experience.

February 2019

Article

Moody's Analytics Wins the Strategy Category Award in the 2019 Chartis RiskTech100®

Winning a game of chess requires strategy and tactics, seeing where the game will go next and making deft, skilful moves accordingly. The winners in the RiskTech100 ® awards are vendors thinking like grand masters, succeeding with decision-making and looking into the future to unlock opportunities.

February 2019

Webinar-on-Demand
Business and financial report

Moody's Analytics Webinar: ImpairmentCalc™ - Understanding IFRS 9 ECL Volatility

ImpairmentCalc™ software produces IFRS 9 ECL estimates which are both forward-looking and incorporate the latest changes in the macroeconomic environment.

January 2019
Moody's Analytics