Best-in-Class CECL Platform

The FASB deadline for the new Current Expected Credit Loss (CECL) accounting standard is just around the corner. Is your organization ready?

The Moody’s Analytics ImpairmentStudio solution has been specifically designed with the needs of community/regional banks, credit unions, corporates, and insurers in mind. It allows CECL users to automate and simplify the complex processes required to meet the new accounting standard. Moody’s Analytics combines its rich credit risk data, best-in-class analytics, and impairment accounting experience in this new cloud-based platform, which is celebrated for its completeness and broad CECL automation capabilities.

CECL Implementation Timeline
Chartis RiskTech100® 2020
Chartis RiskTech100® 2020

For the second straight year, Moody's Analytics has won the Current Expected Credit Loss (CECL) category in the Chartis RiskTech100®. It's one of seven categories we won this year to go along with a #4 overall ranking.

Winners Circle: Data at the Core of Effective Risk Management

Our Award-Winning CECL Solution
Our Award-Winning CECL Solution

Watch a brief video explaining our CECL automation platform. The brochure provides more details on its main features.

ImpairmentStudio at a Glance


Scenario Library 

Access Moody’s Analytics industry-leading

economic scenarios and custom scenarios 



                          Verifiable Audit Trail

                            Review users, calculations, and management

                              adjustments at every step of the CECL process


Dynamic Reporting

Access attribution analysis, GL posting

preparation, disclosure, and management




                            Data Management 

                                 Centralize and reconcile data from multiple

                                   sources to measure and recognize expected

                               credit loss


Meet Our CECL Team

Anna Krayn

Anna manages the Risk and Accounting Solution team for the Americas. Her team is responsible for structuring solutions for risk analytics and accounting, with an emphasis on CECL/IFRS 9 and capital planning.

Emil Lopez

Emil manages the Customer Success team for the ImpairmentStudio™ solution. His team partners with customers to help implement CECL and provides ongoing support to ensure a successful transition to CECL.

Eric Ebel
Eric Ebel
Eric manages the overall business of the ImpairmentStudio™ solution. His team is responsible for developing the ImpairmentStudio solution as well as on-boarding customers onto the platform.
Masha Muzyka
Masha is responsible for CECL/IFRS 9 accounting thought leadership and ImpairmentStudio™ business architecture. She has 16 years of experience in the financial industry.
Learn More About ImpairmentStudio


Speak to a CECL expert today.
Overview of Our CECL Capabilities


Assess, enhance, and implement an allowance estimation framework suited to your needs. Our advisory and implementation teams help clients navigate the path to CECL compliance.


Develop, improve, and validate forward-looking expected credit loss (ELS) models, credit risk models, benchmark internal data, or supplement data limitations with our award-winning data. We offer credit, economic, and financial data sets.


Address your unique portfolio composition with our best-in-class modeling methodologies. We help clients assess, manage, and validate models for CECL requirements and consistency with industry standards.


Generate forecasts of lifetime losses and net present values (NPV) through custom econometric models under the CECL standard for “reasonable and supportable” economic scenarios.


View the latest on CECL from our experts: