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    Unlocking Trade Credit Limits for Enhanced Returns

    The traditional loss-minimizing approach to managing corporate trade credit can keep write-offs low but may be overly conservative.

    May 2020 WebPage Laurent Birade, Michael Denton , Gustavo Jimenez

    COVID-19: Impact on European Private Firm Credit Risk

    COVID-19 has become, and will likely continue to be, a major driver of credit risk. In the webinar, we examine the impact of the coronavirus on private firms to identify which sectors and geographies have seen the greatest credit deterioration.

    May 2020 WebPage Moody's Analytics

    Webinar Series: Community Banks in the Coronavirus Crisis

    The impacts of COVID-19 are not uniform across the nation. Quantifying these differences is critical to making better informed business decisions.

    May 05, 2020 WebPage Dr. Sohini Chowdhury, Robby Holditch

    The Road Ahead for Credit Unions

    Presentation slides form our webinar examining, consumer credit conditions under scenarios for Credit Unions.


    SBA's PPP Loan Program - Challenges and Successes

    Join Moody's Analytics and our panel of financial institution executives, as they share their challenges and successes in navigating the second round of the SBA's PPP Loan Program, as well as the potential for the third and fourth round of stimulus for small businesses.

    April 2020 WebPage Robby Holditch, Avinash Arun

    COVID-19: Impact on Private Firm Credit Risk

    COVID-19 has become, and will likely continue to be, a major driver of credit risk. In the webinar, we examine the impact of the coronavirus on private firms globally with a focus on emerging markets economies.

    April 2020 WebPage Moody's Analytics

    Global Economic Blow: How to Navigate and Model the Impact of COVID-19 in Turkish Economy

    In this webinar we will look at the economic outlook and risks: global, Europe, Turkey. We will share Moody's Analytics model methodology and scenarios as well as provide the credit outlook. We will conclude the event by talking about the COVID19 impact.

    April 2020 WebPage Moody's Analytics

    IFRS 9 Challenges in View of COVID-19: Impact on Provisions and Associated Regulatory Guidance

    Many banks went live with their models and systems for IFRS 9 provisioning more than two years ago. Now, the new accounting standard and the banks' implemented methods to comply with it will face their first serious challenge following the global outbreak of Coronavirus (COVID-19).

    April 2020 WebPage Moody's Analytics

    FSI Brief Analyzes Measures on Expected Loss Provisioning Amid COVID

    FSI published a brief report that takes stock of the measures introduced in several jurisdictions to influence the application of expected credit loss (ECL) methodologies amid the COVID-19 pandemic.

    April 20, 2020 WebPage Regulatory News

    Incorporation of CECL Into Stress Testing and Capital Planning

    Join our experts as they review the business challenges that CECL presents beyond the reporting date numbers.

    April 2020 WebPage Laurent Birade, Olivier Brucker, Ed Young

    Concentration Risk Consideration During the Allowance Process and COVID-19's Impact

    COVID-19 created additional complexities for institutions navigating CECL accounting standard. This paper provides a natural quantitative approach for incorporating concentration in the allowance process and portfolio management.

    April 2020 WebPage Dr. Amnon Levy, Masha Muzyka, Pierre Xu

    Incorporating the Impact of the Coronavirus Into Your CECL and IFRS 9 Framework

    COVID-19 will have far reaching effects on the accounting for CECL and IFRS 9.

    March 2020 WebPage Cristian deRitis, Scott Dietz, Anna Krayn

    US Agencies Announce Changes to SA-CCR and CECL Rules Due to COVID-19

    In light of the recent disruptions in economic conditions due to the COVID-19 outbreak, US Agencies (FDIC, FED, and OCC) announced two actions to allow banking organizations to continue lending to households and businesses.

    March 31, 2020 WebPage Regulatory News

    US Agencies Adjust Calculations for Credit Concentration Ratio

    US Agencies (FDIC, FED, and OCC) decided to adjust the calculation for credit concentration ratios used in the supervisory process.

    March 30, 2020 WebPage Regulatory News

    US Agencies Guide Entities to Work with Borrowers Affected by COVID-19

    The US regulatory agencies and the state banking regulators issued an interagency statement encouraging financial institutions to work constructively with borrowers affected by COVID-19 and providing additional information regarding loan modifications.

    March 22, 2020 WebPage Regulatory News

    FDIC Chair Urges FASB to Delay Certain CECL Rules Amid Pandemic

    The FDIC Chair Jelena McWilliams wrote a letter to FASB urging a delay in transitions to, and exclusions from, certain accounting rules.

    March 19, 2020 WebPage Regulatory News

    FASB Issues Implementation Guides for 2020 US GAAP Reporting Taxonomy

    In connection with the release of the 2020 U.S. GAAP Financial Reporting Taxonomy, FASB has published the final 2020 FASB Taxonomy Implementation Guides.

    March 18, 2020 WebPage Regulatory News

    US Agencies Issue Supplemental Instructions to FFIEC Call Reports

    US Agencies (FDIC, FED, and OCC) issued supplemental instructions to the Call Reports FFIEC 031, FFIEC 041, and FFIEC 051.

    March 16, 2020 WebPage Regulatory News

    Non-bank Players are Ready for CECL — Are Banks?

    The initial intent of the CECL guidelines was to make loan-loss allowances more reactive to the credit environment. By setting aside greater allowances, organizations would be better prepared for a default.

    February 2020 WebPage Dr. Amnon Levy

    OCC Proposes to Amend Stress Test Reporting Requirements for Banks

    OCC is proposing to revise the regulatory reporting requirements for stress testing of national banks and federal savings associations.

    January 31, 2020 WebPage Regulatory News
    Press Release

    Moody's Analytics ImpairmentStudio™ Platform Completes 2019 SOC 1® Examination

    Moody's Analytics announced today that the ImpairmentStudio platform—the centerpiece of our Current Expected Credit Loss (CECL) solution—has completed a System and Organization Controls (SOC 1) Type 2 examination under the attestation standards established by the American Institute of Certified Public Accountants (AICPA).

    January 15, 2020 WebPage Moody's Analytics

    PCD assets post-CECL: The real-world implications of an accounting change

    One benefit CECL will bring to the accounting space is moving away from the complicated and burdensome accounting for Purchase Credit Impaired (PCI) assets.

    January 2020 WebPage Scott Dietz

    Cards and CECL estimates

    Recent CECL impact disclosures point directly to credit cards as the largest driver of the allowance. We can confirm those recent disclosures by looking at the consumer default volumes chart in Figure 1,which clearly point to the credit card segment as being one of the largest contributors of loss today.

    January 2020 WebPage Laurent Birade, David Fieldhouse

    Concerned With Forecast Uncertainty in CECL? Look Beyond the Baseline

    Using multiple scenarios in CECL can temper some of the volatility in the economic forecasts – the part that results from our inability to forecast the economy with complete precision.


    FASB Proposes Accounting Standards Update on Codification Improvements

    FASB proposed an Accounting Standards Update on codification improvements, which covers proposed modifications for topics such as credit losses, derivatives and hedging, fair value measurement, financial Instruments, and leases.

    December 03, 2019 WebPage Regulatory News

    FASB Issues Codification Improvements to Credit Losses Standard

    FASB published an Accounting Standards Update (No. 2019-11) that addresses issues raised by stakeholders during the implementation of the Accounting Standards Update No. 2016-13 on the measurement of credit losses on financial instruments (Topic 326).

    November 26, 2019 WebPage Regulatory News

    FASB Delays Effective Dates for CECL, Leases, and Hedging Standards

    FASB issued two Accounting Standards Updates finalizing the delays in effective dates for standards on current expected credit losses (CECL), leases, hedging, and long-duration insurance contracts.

    November 15, 2019 WebPage Regulatory News

    Mission Possible: Producing Defendable CECL Results With or Without Models

    Learn to differentiate C&I, CRE, retail, and securities. Choose approaches at the right level of flexibility and sophistication. Apply model-free solutions based on historical internal or industry data.

    November 2019 Pdf Eric Bao, Cristian deRitis, Dr. Yashan Wang

    Loan Valuation and Credit Portfolio Management Post-IFRS 9, CECL

    RAROC and RORAC solutions that account for allowance and forward-looking IFRS 9 / CECL measures in return and risk.

    November 2019 Pdf Dr. Amnon Levy, Pierre Xu
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