Regulatory Insights

Webinar-on-Demand
Business and financial report

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

Article
Actuarial Models in IFRS 17 World

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

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

Whitepaper

Regulatory Data Management: Data Quality and Integrity Concerns for Asian Banks

Banks must invest in a data management system that can be easily updated with new regulatory and commercial realities.

April 2019

Webinar-on-Demand
Business and financial report

Moody's Analytics Webinar: Ag Lenders: Can Your Producers Afford to Keep Farming?

2019 is shaping up to be the “year of tough decisions” for many ag lenders and producers.

March 2019
Hinton Michael, Doug Johnson, Kuzel Jason

Webinar-on-Demand
Business and financial report

Moody's Analytics Webinar: The Changing Landscape for Model Risk Management

Regulatory compliance has significantly altered the model development and validation landscape, while increasing the amount of data to be validated.

March 2019
Anamaria Pieschacon , Irina Baron, Michael Denton

Article
Stock Market Graph and Bar Chart

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

Whitepaper
Image of business people's hands holding and looking at printed charts and graphs

Toward SCCL Compliance: Key Implementation Challenges

This whitepaper focuses on the main challenges for SCCL compliance, and offers a hypothetical SCCL solution, while discussing strategic and tactical considerations.

March 2019

Article
Risk Adjustment

Aggregation and diversification of the IFRS 17 Risk Adjustment

IFRS 17 introduces the concept of a risk adjustment for non-financial risk. The IFRS 17 risk adjustment is an influential factor in how profit from insurance contracts is reported and emerges over time.

March 2019
Cassandra Hannibal

Webinar-on-Demand
Business and financial report

Moody's Analytics Webinar: Credit Earnings Volatility and Share Price Performance: Implications of IFRS 9 and CECL

The new accounting standards can have material implications for allowance and earnings dynamics. Join our researchers, Amnon Levy and Pierre Xu, explore a large sample of banks to better understand channels by which the standards affect shareholder value.

February 2019
Dr. Amnon Levy , Dr. Pierre Xu,  Anna Krayn

Article
Actuarial Models in IFRS 17 World

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