Featured Product

    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.

    Webinar Highlights

    Join us to learn more about CECL implementation considerations:
    • The impact on available-for-sale held-to-maturity (AFS HTM) debt securities and CRE loans
    • Implementation challenges and approaches for assets that are in scope for CECL

    Speakers:

    Please click here to view the presentation slides.

    Related Articles
    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: 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

    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

    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
    Webinar-on-Demand

    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 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
    Article

    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
    Webinar-on-Demand

    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
    Presentation

    CECL Disclosures – Required and Beyond

    CECL Disclosures – Required and Beyond

    July 2018 Pdf Masha Muzyka, Jin Oh
    RESULTS 1 - 10 OF 23