Featured Product

    Acquisition Accounting Under CECL

    Join our experts as they discuss the effects of CECL on acquisition accounting, including PCD accounting, and the possible ramifications to the acquisition market.

    CECL introduces many new facets of accounting that will affect acquisitions and purchases, from single loans to entire loan portfolios. As a result, accountants must understand these changes and how they could affect deal structures.

    This webinar focuses on the key requirements for acquisition accounting under the CECL guidance. The presenters will cover several topics, including::

    Overall changes to acquisition accounting under CECL, such as:

    • PCI to PCD definition changes
    • PCD accounting requirements and considerations in regards to loans, HTM, and AFS securities
    • Changes to non-PCD acquisitions and purchases—no more “hiding behind the discount”

    Transitioning from pre- to post-CECL

    • PCI to PCD transition
    • Should I maintain my PCI pools?

    Looking beyond debits and credits: How might CECL affect acquisition activity moving forward?

    • Pricing considerations
    • Implications of classifying as PCD. Is this a benefit or a detriment?
    • Timing deals

    Speakers:

    Click here to view the presentation slides

    Related Articles
    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, Dr. Amnon LevyMasha Muzyka
    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 Dr. Amnon LevyMasha MuzykaPierre Xu
    Webinar-on-Demand

    Incorporating the Impact of the Coronavirus Into Your CECL and IFRS 9 Framework

    COVID-19 will have far reaching effects on the accounting for CECL and IFRS 9.

    March 2020 WebPage Cristian deRitis, Scott Dietz, Anna Krayn
    Article

    PCD assets post-CECL: The real-world implications of an accounting change

    One benefit CECL will bring to the accounting space is moving away from the complicated and burdensome accounting for Purchase Credit Impaired (PCI) assets.

    January 2020 WebPage Scott Dietz

    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 Dietz, Masha 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 Muzyka, Scott Dietz

    Moody's Analytics Webinar: Acquisition Accounting Under CECL

    Join our experts as they discuss the effects of CECL on acquisition accounting, including PCD accounting, and the possible ramifications to the acquisition market.

    September 19, 2019 WebPage Masha Muzyka, Scott Dietz
    Article

    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 WebPage Scott Dietz
    RESULTS 1 - 10 OF 27