Featured Product

    CECL Disclosures – Required and Beyond

    Our experts, Masha Muzyka and Jin Oh, cover transition disclosures focus areas, potential implication of the methodology chosen to the expected disclosures and ECL disclosure best practices emerging to date.

    Our subject matter experts discuss what readers of your financial statements will be able to do and what type of additional information they would expect immediately at transition and subsequent to CECL adoption.

    Download the Presentation

    Related Articles
    Article

    How to quantify the impact of name or segment concentration on your portfolio

    Concentration risk has been a core concern for credit portfolio managers for decades. But what if this could be utilized for better strategic decisions?

    April 2023 Pdf Jin Oh
    Article

    Climate Risk Is Heating Up: Is Your Bank Ready?

    Financial institutions around the world have faced many challenges over the past year. Although pandemic-specific risks are expected to recede, one other emerging area of risk is expected to grow over time: climate change. Learn more about how US banks are addressing climate risk and sustainability in their portfolios.

    June 2021 WebPage Jin Oh
    Webinar-on-Demand

    Managing an Insurance Company's Credit Portfolio Through COVID-19

    The COVID-19 pandemic has brought credit risks that are unprecedented in size, are fast-changing, and have vastly different manifestations across industries. The uncertainty of impact is driven by epidemiological progression and sociological response, balanced by fiscal and monetary stimulus.

    May 2020 WebPage Tim Daly, Amnon Levy, Masha Muzyka
    Whitepaper

    Case Study: Allowance Impact of COVID-19 on C&I, CRE, and Retail Portfolios under CECL

    Moody’s Analytics analyzed a range of plausible outcomes of quantitative expected losses under CECL, incorporating COVID-19 impacts across commercial and industrial (C&I), commercial real estate (CRE), and retail loans.

    April 2020 WebPage Eric Bao, David FieldhouseJin OhDr. Yashan Wang
    Article

    Case Study: Allowance Impact of COVID-19 on C&I, CRE, and Retail Portfolios under CECL

    CECL was scheduled to go into effect at the beginning of 2020 until COVID-19 disrupted businesses. Moody's Analytics analyzed a range of plausible outcomes of quantitative expected losses under CECL, incorporating COVID-19 impacts across commercial and industrial (C&I), commercial real estate (CRE), and retail loans.

    April 2020 Pdf Eric Bao, David FieldhouseJin OhDr. Yashan Wang
    Whitepaper

    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 Amnon Levy, Masha Muzyka, Pierre Xu

    Moody's Analytics Webinar: Reinsurance Receivables under CECL

    This webinar will focus on the implementation considerations and challenges of the CECL accounting standards for insurers.

    October 02, 2019 WebPage Masha MuzykaDr. Yashan Wang
    Webinar-on-Demand

    Reinsurance Receivables Under CECL

    For insurers, including reinsurance receivables is a unique result of the CECL accounting standard.

    October 2019 WebPage Masha MuzykaDr. Yashan Wang

    Moody's Analytics Webinar: CECL Considerations for Insurers - AFS Debt Securities and Other Assets

    The CECL accounting standard affects a broad spectrum of financial institutions, including insurers. Investment portfolios may require updates to allow expected credit loss calculations. Understand the impact of CECL on debt securities, commercial real estate (CRE) loans, and operations, and discover potential solutions.

    September 26, 2019 WebPage Scott DietzMasha Muzyka
    Webinar-on-Demand

    CECL Considerations for Insurers - AFS Debt Securities and Other Assets

    The CECL accounting standard affects a broad spectrum of financial institutions, including insurers. Investment portfolios may require updates to allow expected credit loss calculations. Understand the impact of CECL on debt securities, commercial real estate (CRE) loans, and operations, and discover potential solutions.

    September 2019 WebPage Masha MuzykaScott Dietz
    RESULTS 1 - 10 OF 29