CECL vs. IFRS 9
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SUBJECT MATTER EXPERTS
Emil Lopez
Director, Risk Measurement
Emil Lopez is a Director in the risk measurement group, where he leads risk modeling advisory engagements and manages the team's data quality, risk reporting, and IFRS 9 research. Prior to joining the group, he oversaw operations for Moody's Analytics Credit Research Database, one of the world's largest private firm credit risk data repositories.
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Devoted to the convergence of risk, finance, and accounting disciplines with regard to the new impairment standard, Financial Instruments -- Credit Losses, commonly known as the current expected credit loss (CECL) approach.
Previous Article
CECL Survey ResultsRelated Insights
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Presentation
Empowering Users, Satisfying Auditors for CECL Presentation SlidesIn this presentation, Emil Lopez and Olivier Brucker from Moody's Analytics, demonstrates how the Moody's Analytics Credit Loss and Impairment Analysis suite helps financial institutions overcome challenges with CECL and implement best-practice allowance processes. |
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Webinar-on-Demand
Empowering Users, Satisfying Auditors for CECLIn this webinar, Emil Lopez and Olivier Brucker from Moody's Analytics, demonstrates how the Moody's Analytics Credit Loss and Impairment Analysis suite helps financial institutions overcome CECL challenges and implement best-practice allowance processes. |
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Webinar-on-Demand
CECL Quantification: Commercial & Industrial (C&I) PortfoliosIn the third webinar in our CECL quantification webinars series, our experts discussed which commercial and industrial (C&I) models and methodologies can be leveraged to fulfill CECL requirements, and key considerations in transitioning these models. |
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Presentation
CECL Quantification:Commercial & Industrial (C&I) Portfolios Webinar SlidesIn the third webinar in our CECL quantification webinars series, our experts discussed which commercial and industrial (C&I) models and methodologies can be leveraged to fulfill CECL requirements, and key considerations in transitioning these models. |
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Presentation
Introduction to CECL Quantification Webinar SlidesIn this presentation, our experts Emil Lopez and Jing Zhang, introduce some key CECL quantification methodologies and enhancements that can be made to existing approaches to make them CECL compliant. |
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Webinar-on-Demand
CECL Webinar Series: Introduction to CECL QuantificationIn this presentation, our experts Emil Lopez and Jing Zhang, introduce some key CECL quantification methodologies and enhancements that can be made to existing approaches to make them CECL-compliant. |
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Webinar-on-Demand
NIIF 9: Un cambio fundamental en la contabilización de pérdidas de créditoNIIF 9 introduce cambios en la contabilidad de riesgo crediticio que prometen aumentar la transparencia y confianza en los estados financieros. |
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Webinar-on-Demand
Getting Ready for CECLThe FASB’s new impairment standards won’t take effect until 2020, but institutions should start planning now. This webinar outlines key considerations for early CECL preparation, including: main challenges; expectations of auditors, regulators, and investors; planning in firms of varying sizes; and how to get started. |
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Webinar-on-Demand
CECL: The Road to CECLIn this webinar, we discuss what the new CECL standard is and why the FASB is changing Impairment Accounting. Key topics include the timeline for implementation, key differences are in the new impairment models compared with the existing ones, and how the allowance calculation process is likely to change. |
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Webinar-on-Demand
CECL: CECL v. IFRS 9In this webinar, we identify the key similarities and differences between the two standards of IFRS 9 and CECL such as timeline for adoption and complexity of implementation. And for those firms subject to both standards, we provide insight into the key operational considerations. |
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Webinar-on-Demand
The Long Road to CECL: Implementation ConsiderationsIn this video cast, we will discuss the implications of the final CECL standard and approaches to implementation. |
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Webinar-on-Demand
CECL: Disclosures and TimelinesIn this webinar, we explore the implications of new disclosure requirements and the effective dates for CECL implementation. We explain why banks should start preparing for CECL now and what are the advantages to early implementation. |
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Webinar-on-Demand
CECL Spotlight with Emil LopezListen in as Emil Lopez identifies key steps firm can take as they prepare for CECL implementation. |
The Long Road to CECL: Implementation Considerations Presentation SlidesAs firms prepare for CECL, there are still many questions about the best approaches to implementation and how the regulatory requirements will impact adoption. In this webcast, we answer practitioners questions and provide suggested approaches for implementation. |
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Article
Preparing for the New Impairment Requirements: A Practitioner's ViewThis article describes the new standards set forth by the FASB. It covers the history of the ALLL and explains how the recent financial crisis highlighted the need for new standards. |
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Webinar-on-Demand
Mejores Prácticas en el Análisis, Calificación, y Evaluación de CréditosExisten varios desafíos para los profesionales de crédito al intentar construir, validar e integrar herramientas de análisis de crédito en sus plataformas y modelos internos. La optimización de este proceso permite a los bancos concentrarse menos en el proceso y más en el análisis y mitigación del riesgo crediticio. |
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Webinar-on-Demand
Key Findings of the Moody's Analytics Stress Testing SurveyThis webinar discusses the challenges faced in the recent ECB/EBA/PRA exercise and how banks are planning to address these challenges for future stress tests. |
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Product Feature Demo
How Banks and Credit Unions Can Prepare for CECL ImplementationIn this short video, learn the four key steps institutions should take to prepare for CECL implementation.
WebPage
Christian Henkel, Emil Lopez
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Article
How to Unlock Benefits from CECL Compliance: 5 PrinciplesThe primary objective of FASB's CECL standard is to provide investors with more meaningful and timely information regarding credit risk, but it also presents a unique opportunity for financial institutions to advance credit risk practices, break down silos and strengthen business decisions. What steps can your organization take to extract value from CECL, beyond compliance?
Pdf
Eric Ebel, Emil Lopez
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