Topics: Accounting & Financial Reporting Analysis - Moody's
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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

  • 16 Apr 2012
    • US bank regulator’s guidance on loan modification reporting is positive for investors
      The Office of the Comptroller of the Currency has issued a bulletin on banks’ regulatory accounting and reporting of loan modifications for borrowers in financial difficulty. This came in response to many inquiries received from bankers and examiners on the subject, and is positive for investors because it should result in more consistent and accurate reporting of these important metrics…Full Report
  • 26 Mar 2012
    • US FASB to reassess repo accounting, a credit positive
      The Financial Accounting Standards Board has announced that it will reassess US accounting rules for sale and repurchase (repo) transactions. This is credit positive for investors, since existing reporting and disclosures can be both misleading and opaque… Full Report
  • 13 Feb 2012
    • What’s new in 10-Ks for US financial institutions
      Changes to companies’ 10-K filings will be relatively light this year, but four new rules and disclosure items are relevant to the credit analysis of financial institutions, these being European sovereign exposures, troubled debt restructuring, deferred acquisition cost rules for insurers and fair value disclosures… Full Report

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