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Moody's Analytics Insights

Article
Risk Adjustment

Aggregation and diversification of the IFRS 17 Risk Adjustment

IFRS 17 introduces the concept of a risk adjustment for non-financial risk. The IFRS 17 risk adjustment is an influential factor in how profit from insurance contracts is reported and emerges over time.

March 2019
Cassandra Hannibal

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 Inaugural RiskTech100® IFRS 9 Award

International Financial Reporting Standard (IFRS) 9 introduced a new accounting standard for financial instruments when it came into effect in January 2018. Taking first place for helping customers solve challenges around IFRS 9 is Moody's Analytics, winner of the inaugural RiskTech100 ® IFRS 9 award.

February 2019

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
Profit Emergence under IFRS 17

Profit Emergence under IFRS 17 - VFA

Steven Morrison's second whitepaper, Profit Emergence under IFRS 17, turns its attention to the Variable Fee Approach (VFA). Explore his practical insights on financial risk and its impact on contracts with participation features.

November 2018

Article
Actuarial Models in IFRS 17 World

CECL Roundtable FAQs

In light of the Current Expected Credit Loss accounting standard to be issued by the Federal Accounting Standards Board, Moody's Analytics hosted a CECL Economic Scenario roundtable. The objective was to have an open dialogue around economic forecasting techniques for calculating life-of-loan expected credit losses

November 2018

Article
 Merton Model Schematic

A Cost of Capital Approach to Estimating Credit Risk Premia

This research paper discusses the credit risk premium adjustment required for constructing discount rates specified by the IFRS 17 accounting rules. Calculating the credit risk premium is a key requirement in the ‘top down' yield curve method. It may also be a useful input in computing (or benchmarking) the illiquidity premium for ‘bottom up' discount rate construction.

November 2018
Nick Jessop

Article

IFRS 17: Sharing the load

IFRS 17 will require a collaborative approach to ensure that the new calculations, underlying processes and systems are a joint actuarial and accounting responsibility.

September 2018

Article
Profit Emergence under IFRS 17

Profit Emergence under IFRS 17

The ability to project financial statements to understand their sensitivity to market risks, insurance risks, and methodology decisions is critical for an effective IFRS 17 implementation.

September 2018

Article
Risk Adjustment

Calculating the IFRS 17 Risk Adjustment

IFRS 17 introduces the concept of a risk adjustment for non-financial risk. The IFRS 17 risk adjustment is an influential factor in how profit from insurance contracts is reported and emerges over time.

August 2018
Cassandra Hannibal

Webinar-on-Demand
Block of arrows pointing right and one pointing left.

CECL Disclosures – Required and Beyond

Our experts, Masha Muzyka and Jin Oh, cover transition disclosures focus areas, potential implication of the methodology chosen to the expected disclosures and ECL disclosure best practices emerging to date.

July 2018
Masha Muzyka, Jin Oh