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:
- Masha Muzyka Senior Director
- Scott Dietz Director
Please click here to view the presentation slides.
Related Articles
|
Article
PCD assets post-CECL: The real-world implications of an accounting changeOne benefit CECL will bring to the accounting space is moving away from the complicated and burdensome accounting for Purchase Credit Impaired (PCI) assets. |
|
Webinar-on-Demand
Reinsurance Receivables Under CECLFor insurers, including reinsurance receivables is a unique result of the CECL accounting standard. |
Moody's Analytics Webinar: Reinsurance Receivables under CECLThis webinar will focus on the implementation considerations and challenges of the CECL accounting standards for insurers. |
Moody's Analytics Webinar: CECL Considerations for Insurers - AFS Debt Securities and Other AssetsThe 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. |
Moody's Analytics Webinar: Acquisition Accounting Under CECLJoin our experts as they discuss the effects of CECL on acquisition accounting, including PCD accounting, and the possible ramifications to the acquisition market. |
|
Webinar-on-Demand
Acquisition Accounting Under CECLJoin our experts as they discuss the effects of CECL on acquisition accounting, including PCD accounting, and the possible ramifications to the acquisition market. |
|
Article
Reporting and CECL: A Seismic Shift for AccountantsFrom 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. |
|
Article
The Impact of Assumptions on the CECL EstimateAcross 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?" |
Moody's Analytics Webinar: CECL Disclosures – Required and BeyondBased 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. |
|
Webinar-on-Demand
CECL Disclosures – Required and BeyondOur 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. |
