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    CECL Benchmark Q1 2022

    A framework to understand the extent of your allowance (updated for Q1 2022)

    July 2022 WebPage Laurent Birade, Scott Dietz, Phillip Lai

    The Final Mile: Addressing 3 Challenges on the Road to CECL Implementation

    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.

    April 11, 2022 WebPage
    Article

    CECL Benchmark Q4 2021

    A framework to understand the extent of your allowance (updated for Q4 2021)

    March 2022 WebPage Laurent Birade, Scott Dietz, Phillip Lai

    Assessing the “Hidden Costs” of CECL

    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.

    February 27, 2022 WebPage
    Article

    Selecting the Right Credit Model for CECL

    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.

    February 2022 WebPage Alex Cannon
    News

    FASB Proposes Improvements to Credit Losses Standard

    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.

    November 23, 2021 WebPage Regulatory News
    Article

    CECL Benchmark Q2 2021

    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.

    August 2021 WebPage Laurent Birade, Scott Dietz, Phillip Lai
    News

    FED to Release Tool to Help Community Banks Implement CECL

    FED announced that it will soon release a new tool to help community banks implement the Current Expected Credit Losses (CECL) accounting standard.

    July 01, 2021 WebPage Regulatory News
    News

    NCUA Approves Rule on CECL Methodology Transition for Credit Unions

    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).

    July 01, 2021 WebPage Regulatory News
    Article

    CECL Benchmark Q1 2021

    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.

    May 2021 WebPage Laurent Birade, Scott Dietz, Phillip Lai
    News

    OCC Issues Booklet on Allowances for Credit Losses

    OCC issued the new “Allowances for Credit Losses” booklet as part of the Comptroller's Handbook.

    April 15, 2021 WebPage Regulatory News
    Webinar-on-Demand

    An Update to IFRS 9 ECL Benchmark

    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.

    March 2021 WebPage Moody's Analytics
    Press Release

    Teachers Federal Credit Union Selects Moody's Analytics CECL, ALM Solutions

    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.

    March 15, 2021 WebPage Moody's Analytics
    Press Release

    Vista Bank Selects Moody's Analytics ImpairmentStudio™ Solution for ALLL and CECL

    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.

    March 03, 2021 WebPage Moody's Analytics
    Article

    CECL Benchmark Q4 2020

    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.

    February 2021 WebPage Laurent Birade, Scott Dietz, Phillip Lai
    Article

    ILM vs. CECL: What's the Difference? (December 2020 Update)

    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).

    February 2021 WebPage Laurent Birade, Phillip Lai
    Press Release

    Moody's Analytics CECL Solutions Complete 2020 SOC 1® Examinations

    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.

    January 26, 2021 WebPage Moody's Analytics
    Article

    21 in 21: The Big Picture

    Twenty-one Moody's Analytics experts share their views on what will drive markets and risk management strategies in 2021.

    December 2020 WebPage
    Webinar-on-Demand

    Moody's Analytics And RIMAN West Africa Series: Model Risk Challenges and Best Practices for Implementing an Effective Model Validation Framework

    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.

    December 2020 WebPage Moody's Analytics
    Webinar-on-Demand

    Stress Testing Credit Risk Capital, Perspective on East African Banks

    Credit Risk Capital is one of the most important indicators for banks and it is monitored closely by shareholders, creditors, regulators and rating agencies.

    November 2020 WebPage Moody's Analytics
    Webinar-on-Demand

    Moody's Analytics And RIMAN West Africa Series: Banks' Stress Testing: Linking Credit Risk Capital and Liquidity Requirements

    Credit risk capital and liquidity are the most important indicators for banks and are monitored closely by shareholders, regulators and rating agencies.

    November 2020 WebPage Moody's Analytics
    Webinar-on-Demand

    IFRS 9 Impairment Calculation Challenges During the Pandemic - An update to Benchmark Model Results

    Join Moody's Analytics specialists who will provide an update to Benchmark IFRS 9 ECL results on the sample portfolio.

    October 2020 WebPage Moody's Analytics
    News

    US Agencies Finalize Three Interim Final Rules Issued Amid Pandemic

    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.

    October 09, 2020 WebPage Regulatory News
    Press Release

    Fundamental Income Selects Moody's Analytics RiskCalc™ and CreditLens™ Solutions

    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.

    September 22, 2020 WebPage Moody's Analytics
    Webinar-on-Demand

    Default Risk in the Nigerian Economy: Navigating COVID-19

    Moody's Analytics is pleased to invite you to join a discussion on the Nigerian economy through the lens of CreditEdge™ platform.

    August 2020 WebPage Moody's Analytics
    Webinar-on-Demand

    Ratings and CECL in Times of Stress

    In this Webinar, Moody's experts will discuss industry trends and best practices in terms of incorporating market conditions into commercial loan risk ratings and the allowance process.

    August 2020 WebPage Moody's Analytics
    Press Release

    Penn Community Bank Selects Moody's Analytics to Automate CECL Workflow

    Moody's Analytics today announced that Penn Community Bank has selected the ImpairmentStudioTM solution to support its adoption of the Current Expected Credit Loss (CECL) accounting standard.

    August 20, 2020 WebPage Moody's Analytics
    Whitepaper

    CECL Resources: A Framework and Benchmarks for Allowance Adjustments

    Moody's Analytics has developed a framework that addresses areas of uncertainty and provides ongoing comparability analysis.

    August 2020 WebPage Alex Cannon, Ian McCready, Laurent Birade, Phillip Lai
    Whitepaper

    Whitepaper: CECL Build – Is it Enough?

    In this paper, we set out to estimate, based on 14 top financial institutions, a lower- and upper-bound current expected credit loss (CECL) estimate as of March 31, 2020.

    August 2020 WebPage Laurent Birade, Phillip Lai
    Webinar-on-Demand

    CECL Benchmark – A Management Challenge Tool

    The effects of the COVID-19 pandemic on the economy are testing the new Current Expected Credit Loss reserving approach.

    August 2020 WebPage Moody's Analytics
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