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.
- Changes to economic forecasts
- How those changes should be considered in upcoming allowance estimates
- Latest accounting updates and evolving best practices
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A framework to understand the extent of your allowance (updated for Q4 2021)
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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.
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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.
Moody's Analytics & Raymond James In Conversation: The Year Ahead - An Update on Fintech & Student Lending
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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.
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CECL Benchmark Q4 2020
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U.S. Macro & Regional Economic Outlook
While the new year has gotten off to a difficult start, it should end well.
