01671cas a2200301 a 4500 AALejournalIMF021073 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513549088 1018-5941 BD-DhAAL BD-DhAAL Gross, Marco. Expected Credit Loss Modeling from a Top-Down Stress Testing Perspective / Marco Gross, Dimitrios Laliotis, Mindaugas Leika, Pavel Lukyantsau. Washington, D.C. : International Monetary Fund, 2020. 1 online resource (47 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet Accounting and Auditing imf Financial Institutions and Services imf Laliotis, Dimitrios. Leika, Mindaugas. Lukyantsau, Pavel. IMF Working Papers; Working Paper ; No. 2020/111 Full text available on IMF http://elibrary.imf.org/view/journals/001/2020/111/001.2020.issue-111-en.xml IMF e-Library