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February 2018

In this video webcast, we identify the critical components needed for a successful CECL implementation and the new considerations it also brings.

Firms must have deeper collaboration between risk, finance, and accounting teams, expand historical data, choose the right methodology, and so on. In addition, information on CECL guidelines and its interpretation continues to play a big part in strategy planning and decision-making among firms.

In partnership with GARP and the American Banker's Association, our experts discuss practical implementation considerations.

Related Insights

Gauging CECL Cyclicality

In this paper, we provide empirical support for the conclusion that the CECL standard will be less procyclical than the incurred loss standard.

December 2018 Pdf Mark Zandi, Dr. Cristian deRitis

CECL Roundtable FAQs

An open dialogue around economic forecasting techniques for calculating life-of-loan expected credit losses.


CECLnomics and the Promise of Countercyclical Loss Accounting

In this study, we address these shortcomings by utilizing data that track loan volume and performance to ascertain CECL's cyclical impact.

October 2018 Pdf Dr. Cristian deRitis

Mean Reversion in CECL: The What and the How

With the CECL guidelines on mean reversion open to multiple interpretations, our paper discusses some approaches institutions can take for reversion beyond the reasonable and supportable horizon.


Beyond Theory: A Practical Guide to Using Economic Forecasts for CECL Estimates

In this paper, we discuss some of the options that institutions have for incorporating economic forecasts into their expected loan loss reserve calculations. We discuss the benefits and costs of each approach and provide practical recommendations based on institution size and complexity.

CECL for Consumer Credit Portfolios: Modeling Best Practices

In this webinar, our economists and consumer credit analyst will share insight on techniques and best practices for modeling allowances for CECL.

August 02, 2018 WebPage Dr. Cristian deRitisDr. Deniz Tudor

The Impact of Assumptions on the CECL Estimate

Across institutions of all sizes, one of the questions executive management should be asking their CECL working groups is, "What is the impact to our bottom line?"

August 2018 WebPage Masha Muzyka

Moody's Analytics Webinar: CECL Disclosures – Required and Beyond

Based on the required disclosures for CECL, discuss what readers of your financial statements will be able to do and what type of additional information they would expect. We will cover potential implication of the methodology chosen to the expected disclosures.

July 31, 2018 WebPage Masha Muzyka

CECL Disclosures – Required and Beyond

CECL Disclosures – Required and Beyond

July 2018 Pdf Masha Muzyka, Jin Oh

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.

July 2018 WebPage Masha Muzyka, Jin Oh
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