CECL Insights
In this paper, the linkages between accounting impairment provisions, earnings, and capital are analyzed and a set of strategies to provide better visibility of impacts of impairments on earnings and capital are defined.
Addressing ALM uncertainties during inflection points in the business cycle
Environmental, social and governance (ESG) is a huge and emerging risk area for financial institutions. A common taxonomy and level of understanding around risk areas are essential for an effective enterprise-wide risk control and reporting framework.
A framework to understand the extent of your allowance (updated for Q1 2022)
This article looks at how firms can position for resilient financial performance in any rate scenario, and covers topics such as interest rate risk, CECL, and hedging.
This article will help you understand the scope of work and documentation required in your CECL journey based on our experience working with over 150 institutions on CECL implementations.
A framework to understand the extent of your allowance (updated for Q4 2021)
In this article, we offer some criteria to consider when evaluating a CECL solution provider, along with some of the less obvious, “hidden costs” of CECL that institutions should examine before selecting the best partner to fit their needs.
The Financial Accounting Standards Board (FASB) is consulting on an Accounting Standards Update and the associated taxonomy improvements for requirements on troubled debt restructurings and vintage disclosures under the credit losses standard (for financial instruments) topic 326.
In this paper, we continue the research analysis that has been performed for more than a year, which lets us establish a point of view on whether banks will keep building, maintain, or start releasing allowances into the next quarter.
FED announced that it will soon release a new tool to help community banks implement the Current Expected Credit Losses (CECL) accounting standard.
The NCUA Board approved a final rule that facilitates the transition of federally insured credit unions to the current expected credit loss (CECL) methodology that is required under the Generally Accepted Accounting Principles (GAAP).
OCC issued the new “Allowances for Credit Losses” booklet as part of the Comptroller's Handbook.
Join Moody's Analytics subject matter experts who will present the results of IFRS 9 calculation on the benchmark portfolio for 2020 Q4 and 2021 Q1 to show how ECL has evolved after the peak of economic stress brought about by COVID-19.
Moody's Analytics announced that Teachers Federal Credit Union has selected its Current Expected Credit Loss (CECL), asset and liability management (ALM), and stress testing solutions to improve their risk and treasury processes.
Moody's Analytics announced that Vista Bank has selected the ImpairmentStudio solution to help it address Allowance for Loan and Lease Losses (ALLL)/Incurred Loss policies and the Current Expected Credit Loss (CECL) accounting standard.
As US financial institutions have filed allowance estimates for Q3 2020, Moody's Analytics analyzed whether Current Expected Credit Loss (CECL) leads to larger and more volatile levels of allowance than under the Incurred Loss Model (ILM).
In this paper, we provide an update, based on 14 top financial institutions, of our triangulation benchmark as of December 31, 2020 to understand the range of reserve action to be expected for Q4 2020 as well as benchmarking for Q1 2021 reserve levels.
Moody's Analytics today announced that the ImpairmentStudioTM, RiskCalcTM, and CMMTM platforms have completed System and Organization Controls (SOC 1) Type 2 examinations under the attestation standards established by the American Institute of Certified Public Accountants.
Twenty-one Moody's Analytics experts share their views on what will drive markets and risk management strategies in 2021.
oin RIMAN and Moody's Analytics experts, as they share insights on how institutions can set up an effective model validation framework and governance for model life cycle management.
Credit Risk Capital is one of the most important indicators for banks and it is monitored closely by shareholders, creditors, regulators and rating agencies.
Credit risk capital and liquidity are the most important indicators for banks and are monitored closely by shareholders, regulators and rating agencies.
Join Moody's Analytics specialists who will provide an update to Benchmark IFRS 9 ECL results on the sample portfolio.
US Agencies (FDIC, FED, and OCC) finalized three interim final rules that were published in March and April this year to ease the impact of disruptions caused by the COVID-19 pandemic.
Moody's Analytics today announced that Phoenix-based commercial real estate (CRE) company Fundamental Income has selected the RiskCalc and CreditLens solutions to evaluate and monitor the credit risk of their commercial tenants.
Moody's Analytics is pleased to invite you to join a discussion on the Nigerian economy through the lens of CreditEdge™ platform.
All CECL Capabilities
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CECL Advisory Capabilities
CECL Economic Scenario Capabilities
CECL Process Automation Capabilities
