This page highlights key Moody’s research providing insight on employee pensions and the related credit impact on companies, governments, and other entities across the globe that are potentially exposed to pension risks.

On July 18 Moody’s moved the outlook on the US government back to stable and affirmed the Aaa rating. The action reflects Moody’s assessment that the federal government’s debt trajectory is on track, at least through 2018, to meet the criteria laid out in August 2011 for a return to a stable outlook. This page provides a centralized source for Moody’s research related to credits with both direct and indirect linkages to the U.S. fiscal outlook.

Find all of our structured finance rating actions and research relating to our sovereign and bank rating actions here.

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.