TY - BOOK ID - 134320389 TI - Expected Credit Loss Modeling from a Top-Down Stress Testing Perspective AU - Gross, Marco. AU - Laliotis, Dimitrios. AU - Leika, Mindaugas. AU - Lukyantsau, Pavel. PY - 2020 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Banks and Banking KW - Finance: General KW - Investments: Stocks KW - Industries: Financial Services KW - Accounting and Auditing: General KW - Financial Institutions and Services: General KW - Banks KW - Depository Institutions KW - Micro Finance Institutions KW - Mortgages KW - General Financial Markets: Government Policy and Regulation KW - Financial Institutions and Services: Government Policy and Regulation KW - Pension Funds KW - Non-bank Financial Institutions KW - Financial Instruments KW - Institutional Investors KW - Finance KW - Financial services law & regulation KW - Investment & securities KW - Banking KW - Financial regulation and supervision KW - Financial sector policy and analysis KW - Financial institutions KW - International Financial Reporting Standards KW - Stress testing KW - Stocks KW - Loans KW - Distressed assets KW - Banks and banking KW - State supervision KW - Financial risk management KW - United States UR - https://www.unicat.be/uniCat?func=search&query=sysid:134320389 AB - The objective of this paper is to present an integrated tool suite for IFRS 9- and CECL-compatible estimation in top-down solvency stress tests. The tool suite serves as an illustration for institutions wishing to include accounting-based approaches for credit risk modeling in top-down stress tests. The tool suite is made available online along with this paper. ER -