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Moody's Analytics Insights

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

Article
Actuarial Models in IFRS 17 World

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

Moody's Analytics Wins CECL Category Award in 2019 Chartis RiskTech100

January 2019

Article
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Modeling Credit Card Losses Under CECL

Through this study, we illustrate the challenges for modelers under CECL and assess the impact of the new accounting standards.

January 2019
David Fieldhouse

Article
illuminated charts and graphs

Gauging CECL Cyclicality

In this paper, we provide empirical support for the conclusion that the CECL standard will be less procyclical than the incurred loss standard.

December 2018
Mark Zandi,  Dr. Cristian deRitis

Article
Image of blurred business people walking quickly through hallway

CECL Survey

We asked attendees of the 2018 Moody's Analytics Summit their thoughts on four key questions in preparation for the new standard.

November 2018

FAQ

CECL Roundtable FAQs

An open dialogue around economic forecasting techniques for calculating life-of-loan expected credit losses.

November 2018

Webinar-on-Demand
Concept of Growth created from three glasses with increasing  levels of water.

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.

November 2018
Moody's Analytics, David Fieldhouse,  Dr. Deniz Tudor

Article
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CECLnomics and the Promise of Countercyclical Loss Accounting

In this study, we address these shortcomings by utilizing data that track loan volume and performance to ascertain CECL's cyclical impact.

October 2018

Article

Mean Reversion in CECL: The What and the How

With the CECL guidelines on mean reversion open to multiple interpretations, our paper discusses some approaches institutions can take for reversion beyond the reasonable and supportable horizon.

October 2018

Article
Stock Market Graph and Bar Chart

CECL: Credit Cards and Lifetime Estimation - A Reasonable Approach

Many institutions are struggling to apply the CECL standard as it pertains to credit cards, and in particular determining the lifetime value for credit card portfolios. In this paper, we explore the different approaches to evaluating lifetime estimates for the credit card portfolio.

September 2018

Article

CECL Impact on Credit Loss Allowances for U.S. Auto Loans

This paper examines the impact of adopting current expected credit loss (CECL) standards for U.S. auto lenders. We use a dataset of national retail auto loans to illustrate potential changes in model-based allowances across the industry. Our analysis shows that on the first day of CECL adoption, loss allowances for U.S. auto lenders could increase by as much as 1.5 to 2.5 times the current allowances.

September 2018
Moody's Analytics

Article
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Assigning Probabilities to Macroeconomic Alternative Scenarios

In this article, we describe the methodology used by Moody's Analytics to assign probabilities to its regularly produced alternative macroeconomic scenarios and to calibrate these scenarios by taking into consideration recent post-crisis economic conditions.

September 2018
Moody's Analytics