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    Moody's Analytics Insights

    Moody's Analytics Insights

    Presentation
    illuminated charts and graphs

    CECL Methodologies: Loss Rate Model and Cohort Analysis

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019
    Presentation
    illuminated charts and graphs

    CECL: Determining Correct Segments for Loss Pooling

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019
    Presentation
    illuminated charts and graphs

    CECL Methodologies: Discounted Cash Flow Approach

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019
    Article
    illuminated charts and graphs

    Will CECL Ultimately Be Worth All the Fuss?

    The industry is currently a hive of CECL-related activity. Many banks are busily testing their systems or finalizing their preparations for the go-live date, which is either in January 2020 or somewhat later, depending on the organization. Some are still making plans for implementation, and the rest are worried that they should be.

    August 2019
    Article
    illuminated charts and graphs

    Reasonable and Supportable Forecasts - From Principles to Practice

    With many of the larger SEC filers well ahead in their CECL preparations and gearing up for validation, we examine how the requirements of an R&S forecast and reversion may be interpreted.

    August 2019
    Presentation
    illuminated charts and graphs

    CECL – Using a Reasonable and Supportable Forecast (Presentation Slides)

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

    July 2019
    Webinar-on-Demand
    Business and financial report

    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.

    July 2019
    Presentation
    CECL

    Regional Economic Health Report & CECL

    Presented at the National Credit Union Management Association Conference, July 2019. Agenda: 1. Regional Economic Performance at a Glance 2. Near Term Risks 3. What to Expect from CECL?

    July 2019
    Article
    Stock Market Graph and Bar Chart

    CECL, IFRS 9 and the Demand for Forecast Stability

    Loan-loss provisioning models must take a variety of economic and client factors into account, but, with the right approach, banks can develop sensible loss forecasts that are more accurate and less susceptible to volatility.

    June 2019
    Presentation

    Industry Data and Calibration Options - CUNA 2019 Current Expected Credit Loss (CECL) eSchool

    Industry data can be leveraged for CECL when lender-specific data is not complete.

    June 2019
    Article
    Stock Market Graph and Bar Chart

    Leveraging Historical Loss Data for CECL

    This paper explores the CECL standard's background, the choices community banks, regional banks, and credit unions face, and some suggested approaches for dealing with these challenges.

    June 2019
    Webinar-on-Demand
    Business and financial report

    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.

    June 2019