Moody's Analytics Insights

Reinsurance Receivables Under CECL

For insurers, including reinsurance receivables is a unique result of the CECL accounting standard.

CECL Considerations for Insurers - AFS Debt Securities and Other Assets

The CECL accounting standard affects a broad spectrum of financial institutions, including insurers. Investment portfolios may require updates to allow expected credit loss calculations. Understand the impact of CECL on debt securities, commercial real estate (CRE) loans, and operations, and discover potential solutions.

Acquisition Accounting Under CECL

Join our experts as they discuss the effects of CECL on acquisition accounting, including PCD accounting, and the possible ramifications to the acquisition market.

New Accounting Standards - Impact and Implementation for Insurers

Moody's Analytics Webinar: CECL – Using a Reasonable and Supportable Forecast

The new CECL accounting standard requires institutions to incorporate forward-looking information in their estimate of expected lifetime losses.

ICBA & Moody's Analytics Webinar: CECL Is Approaching Fast. Is Your Bank Ready for the New Accounting Standard?

Join CECL experts Robby Holditch and Christian Henkel as they share CECL implementation guidance and best practices.

Moody's Analytics Webinar: CECL – Lending in Current Conditions

Join CECL experts Robby Holditch and Christian Henkel as they share practical examples and useful strategies applicable to your CECL implementation plan.

Moody's Analytics Webinar: CECL – Where to Start, How to Succeed

The FASB deadline for the new accounting standard is just around the corner.

Moody's Analytics Webinar: Validating Models Effectively

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

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.

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.

CECL for Consumer Lending Portfolios - Checklist

As internal model development and use of vendor models for CECL submission are fast in progress for those submitting by January 2020, our analystsreview a checklist that will help you organize CECL project plans.