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    Moody's Analytics Insights

    Moody's Analytics Insights

    Webinar-on-Demand

    Reinsurance Receivables Under CECL

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

    Webinar-on-Demand
    Business and financial report

    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.

    Webinar-on-Demand
    Business and financial report

    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.

    Presentation
    illuminated charts and graphs

    CECL Methodologies: Loss Rate Model and Cohort Analysis

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

    Presentation
    illuminated charts and graphs

    CECL Methodologies: Discounted Cash Flow Approach

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

    Presentation
    illuminated charts and graphs

    CECL: Determining Correct Segments for Loss Pooling

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

    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.

    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.

    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.

    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.

    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?