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
    Article

    CECL Benchmark Q2 2021

    In this paper, we continue the research analysis that has been performed for more than a year, which lets us establish a point of view on whether banks will keep building, maintain, or start releasing allowances into the next quarter.

    August 2021 WebPage Laurent Birade, Scott Dietz, Phillip Lai
    Article

    CECL Benchmark Q1 2021

    In this paper, we continue the research analysis that has been performed for more than a year, which lets us establish a point of view on whether banks will keep building, maintain, or start releasing allowances into the next quarter.

    May 2021 WebPage Laurent Birade, Scott Dietz, Phillip Lai
    Article

    CECL Benchmark Q4 2020

    In this paper, we provide an update, based on 14 top financial institutions, of our triangulation benchmark as of December 31, 2020 to understand the range of reserve action to be expected for Q4 2020 as well as benchmarking for Q1 2021 reserve levels.

    March 2021 Pdf Laurent Birade, Scott Dietz, Phillip Lai
    Article

    CECL Benchmark Q4 2020

    In this paper, we provide an update, based on 14 top financial institutions, of our triangulation benchmark as of December 31, 2020 to understand the range of reserve action to be expected for Q4 2020 as well as benchmarking for Q1 2021 reserve levels.

    February 2021 WebPage Laurent Birade, Scott Dietz, Phillip Lai
    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

    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 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
    RESULTS 1 - 10 OF 31