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Webinar-on-Demand

Moody's Analytics Webinar: CECL – Lending in Current Conditions

Join CECL experts Robby Holditch and Christian Henkel as they share practical examples and useful strategies applicable to your CECL implementation plan.

May 2019 WebPage Christian Henkel, Robby Holditch
Presentation

CECL 20/20: A Clear View of the New Credit Loss Requirements

Starting in 2020, the Current Expected Credit Loss (CECL) accounting standard will require financial institutions to reserve for estimated lifetime losses on loans and leases as soon as they are originated. This presentation will provide analytical insight and practical recommendations to help lenders strategize and effectively prepare for the new rule.

News

FASB Offers Targeted Transition Relief Under Credit Losses Standard

FASB issued an Accounting Standards Update 2019-05 (on Topic 326) that eases transition to the credit losses standard by providing the option to measure certain types of assets at fair value.

May 15, 2019 WebPage Regulatory News
Article

Reporting and CECL: A Seismic Shift for Accountants

From an accounting standpoint, the changes in how to account for credit-loss reserves within the banking, insurance, and lending industries stemming from the Financial Accounting Standards Board's (FASB) current expected credit losses (CECL) guidance are significant.

May 2019 WebPage Scott Dietz
Article

Podcast: CECL – New Accounting Standard and Its Impact on Community Banks

Moody's Analytics Director Robby Holditch recently visited the Barret School of Banking to discuss the upcoming current expected credit loss (CECL) accounting standard and its ramifications for the community banking space.

May 2019 WebPage
Webinar-on-Demand

Beyond Compliance: Extending the Value of Risk Insights

The risk function has emerged as an important strategic decision-making partner for critical functions such as business development, finance, operations, and technology.

May 2019 WebPage Roshni Patel, Mehna Raissi, Jin Oh
Presentation

Leveraging Economic Forecasts Through Qualitative Overlays

How to Leverage R&S Economic Forecasts in CECL? In this presentation we demonstrate how to incorporate scenarios effectively.

May 2019 Pdf Dr. Sohini Chowdhury
Presentation

A CECL Benchmark Solution from Call Report Data for Banks and Credit Unions

Top-down approach for small institutions, small and/or young portfolios that produces scenario-conditioned lifetime net losses at different evaluation dates.

May 2019 Pdf Dr. Sohini Chowdhury
News

FASB Issues Minor Improvements to Financial Instruments Standards

FASB issued an Accounting Standards Update (ASU No. 2019-04) that clarifies and improves areas of guidance related to the recently issued standards on credit losses (Topic 326), derivatives and hedging (Topic 815), and recognition and measurement of financial instruments (Topic 825).

April 25, 2019 WebPage Regulatory News
News

FDIC Specifies Submission Timeline for FFIEC 031, 041, and 051 Reports

FDIC published the financial institution letters (FIL-21-2019 and FIL-22-2019) that offer guidance on submission of Call Reports FFIEC 051, FFIEC 041, and FFIEC 031 for the first quarter of 2019.

April 19, 2019 WebPage Regulatory News
Article

Earnings Volatility, Share Price Performance, and Credit Portfolio Management Under CECL and IFRS 9

This paper studies how earnings volatility induced by credit risk can impact share price performance for financial institutions under CECL and IFRS 9, and quantifies the benefit of an active credit risk management practice.

April 2019 WebPage Dr. Amnon Levy, Xuan Liang, Dr. Pierre Xu
News

FASB Tentative Decisions on Targeted Transition Relief on Topic 326

FASB published a summary of the Board's tentative decisions at the April 10, 2019 meeting, including decisions related to the Targeted Transition Relief under the credit losses standard.

April 10, 2019 WebPage Regulatory News
News

FASB Publishes Summary of CECL Related Discussions at Its Meeting

FASB met in the first week of April to discuss issues related to the current expected credit loss (CECL) standard and took two key decisions.

April 05, 2019 WebPage Regulatory News
News

US Agencies Publish FAQs on Accounting Standard on Credit Losses

US Agencies (FED, FDIC, NCUA, and OCC) issued frequently asked questions (FAQs) on the new accounting standard for credit losses, in an effort to assist institutions and examiners.

April 03, 2019 WebPage Regulatory News
Webinar-on-Demand

Moody's Analytics Webinar: CECL – Where to Start, How to Succeed

The FASB deadline for the new accounting standard is just around the corner.

April 2019 WebPage Christian Henkel, Robby Holditch
News

FED Revises and Extends Several Reporting Forms Including FR Y-9C

FED adopted the proposal to extend for three years, with revision, the FR Y-9, FR Y-7N, FR Y-11, and FR 2314 family of reports, in addition to the forms FR 2886b, FR Y-8, FR 2248, FR 2320, FR 2644, and FR 2886b.

March 28, 2019 WebPage Regulatory News
News

ESMA Publishes Report on Regulatory Activities of Accounting Enforcers

ESMA published its annual report on the enforcement and regulatory activities of accounting enforcers in EU.

March 27, 2019 WebPage Regulatory News
Article

A Framework for Disclosing Period-over-Period CECL-Estimate Changes

While many institutions are currently in the throes of implementing the current expected credit loss (CECL) accounting standard, some are thinking ahead and some that are not. CECL will have an unavoidable impact on management disclosures, specifically around explaining period-over-period changes in allowance.

March 2019 WebPage Laurent Birade
News

FINMA Consults on Ordinance and Circular on Accounting for Banks

FINMA is consulting on the new FINMA Accounting Ordinance and the new Circular 20/xx titled “Accounting – banks," which sets out the current position of FINMA on certain accounting issues.

March 18, 2019 WebPage Regulatory News
Webinar-on-Demand

Moody's Analytics Webinar: Validating Models Effectively

Listen as Anamaria Pieschacon and Michael Brisson a discuss effective approaches for validating consumer credit risk models.

February 2019 WebPage Anamaria Pieschacon, Michael Brisson
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 Pdf

Deconstructing Scenario Weights for CECL

In this paper we present the theoretical motivation behind these weights and suggests reasonable ways of choosing these weights in practice.

Article

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

Winning a game of chess requires strategy and tactics, seeing where the game will go next and making deft, skilful moves accordingly. The winners in the RiskTech100 ® awards are vendors thinking like grand masters, succeeding with decision-making and looking into the future to unlock opportunities.

February 2019 WebPage
Webinar-on-Demand

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 WebPage Moody's Analytics
Article

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 WebPage
Article

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 Pdf David Fieldhouse
Article

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 Pdf Mark Zandi, Dr. Cristian deRitis
Webinar-on-Demand

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 WebPage Moody's Analytics, David Fieldhouse, Dr. Deniz Tudor
Article

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 WebPage
FAQ

CECL Forecasts & Scenarios FAQs

Moody's Analytics helps firms with implementation of expected credit loss and impairment analysis for CECL and other evolving accounting standards. Here, we answer the leading questions related to the forward-looking elements needed.

November 2018 WebPage
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