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    NORTH AMERICA | Moody’s Analytics offers advanced analytical tools and software to help North American companies effectively measure, monitor, and manage risk across the organization.

    By providing leading-edge software, advisory services, and research, including proprietary analysis from Moody’s Investors Service, Moody’s Analytics can help you address your most complex business challenges. From regulatory compliance to the credit risk assessment of your portfolios, we offer end-to-end solutions to help you achieve sustainable results.

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    Banking and Finance Conference

    October 30, 2019 WebPage

    Climate Week Briefing 2019

    September 26, 2019 WebPage

    Moody's Analytics Webinar: New Accounting Standards - Impact and Implementation for Insurers

    Join our Moody's Analytics experts as they focus on the implementation challenges of the new accounting standards – CECL, IFRS 9, IFRS 17 and LDTI.

    September 12, 2019 WebPage Laurent Birade, Srinivasan Iyer
    Interview

    Auditing the CECL Estimate

    In this short video, FASB former chairman Leslie Seidman discusses some of the challenges when auditing estimates under CECL.

    August 2019 WebPage
    Interview

    Fireside Chat with Former FASB Chair Leslie Seidman

    In this video, FASB former chairman Leslie Seidman discusses how CECL came to be, the joint effort pursued with regulators at the onset of the new standard setting process, draws parallels between CECL and other similar standards, and what can be learned.

    August 2019 WebPage
    Interview

    CECL and Procyclicality

    In this short video, FASB former chairman Leslie Seidman addresses CECL procyclicality and the different considerations required when making an estimate.

    August 2019 WebPage
    Presentation

    CECL Methodologies: Loss Rate Model and Cohort Analysis

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury
    Presentation

    CECL Methodologies: Discounted Cash Flow Approach

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury
    Presentation

    CECL: Determining Correct Segments for Loss Pooling

    Presented at the Credit Union National Association, Ohio Credit Union League

    August 2019 Pdf Dr. Sohini Chowdhury
    News

    FASB Proposes to Extend CECL Standard Deadline for Certain Entities

    FASB proposed an Accounting Standards Update that would grant private companies, not-for-profit organizations, and certain small public companies additional time to implement FASB standards on current expected credit losses (CECL), leases, and hedging.

    August 15, 2019 WebPage Regulatory News
    News

    FED Updates Draft Instructions for Proposed FR Y-14 Reporting Forms

    FED updated draft instructions for the monthly, quarterly, and annual capital assessments and stress testing reports, also known as forms FR Y-14M, FR Y-14Q, FR Y-14A, respectively.

    August 15, 2019 WebPage Regulatory News
    News

    FASB Proposes Taxonomy Changes Related to Topics 326, 815, and 842

    FASB is proposing taxonomy improvements for the proposed Accounting Standards Update on clarifying the interactions among topic 321 on investments in equity securities), topic 323 on investments under equity method and joint ventures), and topic 815 on derivatives and hedging.

    August 15, 2019 WebPage Regulatory News
    News

    OCC Updates Bank Accounting Advisory Series in August 2019

    OCC released an update to the Bank Accounting Advisory Series (BAAS), which reflects accounting standards issued by FASB, through March 31, 2019, on topics such as hedging and credit losses.

    August 15, 2019 WebPage Regulatory News
    News

    SEC Adopts Amendments to Codify Exemption to Credit Rating Agency Rule

    SEC adopted amendments that codify an existing exemption for credit rating agencies registered with SEC as nationally recognized statistical rating organizations (NRSROs).

    August 14, 2019 WebPage Regulatory News
    News

    OSFI Sets Out Plans for Implementation of Insurance Contracts Standard

    OSFI published a letter that provides an update on the milestones completed and the activities underway with respect to the implementation of the insurance contracts standard International Financial Reporting Standard (IFRS) 17.

    August 13, 2019 WebPage Regulatory News
    News

    FED Revises Reporting Requirements Associated with Volcker Rule

    FED is adopting a proposal to extend for three years, with revision, the reporting requirements associated with Regulation Y (FR Y-1; OMB No. 7100-0333).

    August 13, 2019 WebPage Regulatory News
    News

    FED Extends and Revises Information Collection Under Market Risk Rule

    FED extends for three years, with revision, the market risk capital rule (FR 4201; OMB No. 7100-0314).

    August 12, 2019 WebPage Regulatory News
    Article

    Household Credit Conditions Never Better

    More than a decade after the financial crisis that was caused in significant part by debt-burdened households, there is no indication that household debt will be at the center of the next economic recession.

    August 2019 Pdf Mark Zandi
    Article

    Will CECL Ultimately Be Worth All the Fuss?

    The industry is currently a hive of CECL-related activity. Many banks are busily testing their systems or finalizing their preparations for the go-live date, which is either in January 2020 or somewhat later, depending on the organization. Some are still making plans for implementation, and the rest are worried that they should be.

    August 2019 Pdf Dr. Tony Hughes
    Article

    Reasonable and Supportable Forecasts - From Principles to Practice

    With many of the larger SEC filers well ahead in their CECL preparations and gearing up for validation, we examine how the requirements of an R&S forecast and reversion may be interpreted.

    News

    NCUA Launches Digital Tool to Help with Chartering Process

    NCUA launched a new digital tool to help credit unions with the chartering process.

    August 08, 2019 WebPage Regulatory News
    Article

    The Ebb and Flow of Free Trade

    We demonstrate how the pattern of trade and the rules that have governed trade have changed dramatically over the past two years from a system that was set up shortly after World War II and that more or less thrived until the current trade war.

    August 2019 Pdf Steven Cochrane, Faraz Syed
    News

    US Agencies Correct Errors in Regulation on Amendments to Volcker Rule

    US Agencies (CFTC, FDIC, FED, and SEC) published a notice in the Federal Register to correct errors in the "amendatory instructions" to the final rule excluding community banks from Section 13 of the Bank Holding Company Act (Volcker Rule).

    August 06, 2019 WebPage Regulatory News
    Article

    Living in the Tail Risk: US/China Trade War

    The US-China trade war has gone down a darker path. The trade war has escalated beyond expectations and the stakes are high for the global economy.

    August 2019 Pdf Steven Cochrane, Katrina Ell
    News

    FASB Proposes to Improve Guidance for Certain Financial Instruments

    FASB proposed an Accounting Standards Update (ASU) with the intention to improve guidance for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts in own equity of an entity.

    July 31, 2019 WebPage Regulatory News
    News

    FED Proposes to Revise and Extend FR Y-14 Reporting Forms for Banks

    FED issued a proposal to extend for three years, with revision, the Capital Assessments and Stress Testing Reports (FR Y-14A/Q/M; OMB No. 7100-0341).

    July 31, 2019 WebPage Regulatory News
    News

    FED Proposes to Incorporate CECL Methodology Revisions into FR Y-14

    FED invites comment on a proposal to extend for three years, with revision, the Capital Assessments and Stress Testing Reports (FR Y-14A/Q/M; OMB No. 7100-0341).

    July 31, 2019 WebPage Regulatory News
    News

    OCC Streamlines and Consolidates Its Bank Supervision Functions

    OCC reorganized its operations and realigned nearly 150 staff members to form two new units namely, "Supervision System and Analytical Support" and "Systemic Risk Identification Support and Specialty Supervision."

    July 31, 2019 WebPage Regulatory News
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