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RELATED INFORMATION

UPCOMING EVENTS

RELATED PRODUCTS

KEY CONTACTS

U.S.

Mark LaMonte
Managing Director - Chief Credit Officer Financial Institutions
Mark.LaMonte@moodys.com

London

Trevor Pijper
VP-Sr Credit Officer
Trevor.Pijper@moodys.com

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Accounting & Financial Reporting Analysis
 
Since its creation in 2002, Moody's Accounting Specialist Group has worked alongside Moody's credit analysts to incorporate accounting, financial reporting and internal control practices more systematically into the credit rating process. The group publishes research comments on issues within its area of expertise which Moody’s believes impact rated issuers’ credit quality. The group also conducts training for Moody’s analysts on relevant financial reporting, accounting and internal control issues which impact ratings. The Accounting Specialist Group is part of broader initiative to bring specialized expertise to Moody’s credit rating process. Along with specialists in accounting, financial reporting and internal controls, Moody’s Enhanced Analytic Group also has specialists with expertise in corporate governance; risk management; and complex financial instruments. Click on the "ASG Publications List" in the "RELATED INFORMATION" section on the right to be directed to an index of Accounting Specialist Group publications.

Highlights

  • 18 Feb 2013
    • FASB financial instrument classification and measurement proposal is positive for creditors and investors
      The US Financial Accounting Standards Board's (FASB) revised proposal limits the use of the "fair value option" for debt instruments issued by the reporting entity, which previously led to non-economic volatility affecting banks' financial statements. This - along with other elements of the proposal - will reduce volatility from debt value adjustments and increase the transparency and utility of financial institutions' statements, which is credit positive for creditors and investors...Full Report​​​
  • 11 Feb 2013
    • Banks’ pension deficits coming fully on-balance sheet under IFRS
      Banks reporting under International Financial Reporting Standards (IFRS) are transitioning to a revised standard on reporting defined benefit obligations such as pension and retiree healthcare plans. The changes, mandatory for annual periods beginning on or after 1 January 2013, are positive for investors as balance sheets will now better reflect the economic realities and will enhance comparisons to peers... Full Report
  • 3 Dec 2012
    • Revised IASB proposal on financial instruments is positive for investors
      The International Accounting Standards Board’s (IASB)revised proposal improves on an earlier model that was part of IFRS 9 by reducing potential accounting mismatches arising from the interaction between accounting for financial instruments and proposed accounting for insurance liabilities under the IASB’s ongoing insurance contracts project. The revision also improves alignment with the US Financial Accounting Standards Board’s (FASB) published views on classification and measurement... Full Report

Research & Ratings

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