Archive

• CECL will have "limited impact" on insurers, says Moody's

  31 January 2020

  Third quarter disclosures suggest few US underwriters will be impacted by standard

• CECL: US insurers getting to grips with accounting standard overhaul

  09 May 2019

  Like IFRS 9, the US's current expected credit losses (CECL) accounting standard was devised to tackle expected credit losses in financial institution portfolios. The rules, however, appear harsh in relation to the insurance industry. By Sarfraz Thind