Expected Credit Loss Modeling from a Top-Down Stress Testing Perspective /
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....
| Autore principale: | |
|---|---|
| Altri autori: | , , |
| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
2020.
|
| Serie: | IMF Working Papers; Working Paper ;
No. 2020/111 |
| Soggetti: | |
| Accesso online: | Full text available on IMF |