Security, data and compliance in IFRS 9 / CECL Impairment Calculator

How IFRS 9 / CECL Impairment Calculator protects data and supports your compliance obligations.

Security controls

Single sign-on

Staff sign in through your identity provider, so your password and multi-factor policies apply.

Role-based access

What each person can see and do follows their role and entity; preparing an adjustment is separate from approving it.

Locked periods

Approved periods cannot be changed without a recorded reopening, so reported figures stay tied to the data and settings that produced them.

Encryption and keys

Client data is encrypted, with keys Moraph staff cannot use without explicit, time-bound authorization.

Complete audit trail

Every data load, setting change, adjustment, approval and export is logged with the person and time, and cannot be edited.

Data residency

Data stays in the hosting region you choose: the United States, the United Kingdom or Australia.

Requirements it supports

• FASB ASC 326, Financial Instruments: Credit Losses (CECL)
• IFRS 9 Financial Instruments, Section 5.5 Impairment
• IFRS 7 Financial Instruments: Disclosures (credit risk)
• Interagency Policy Statement on Allowances for Credit Losses
• Interagency Guidance on Model Risk Management (SR 11-7)
• SEC Staff Accounting Bulletin No. 119

The product supports these requirements; meeting them remains your organization's responsibility.

Where it runs

• Moraph cloud: Hosted and operated by Moraph in the United States region. United Kingdom and Australia regions are available for institutions reporting under IFRS 9 outside the US.
• Dedicated environment: A single-tenant environment for institutions whose policies require isolation, scoped in the proposal.
• With a managed service: Optionally run alongside a Moraph managed service for period-close support and platform administration.

Limitations

• The Calculator produces an estimate; the allowance recorded in your financial statements is your institution's judgment, approved by your own controller and committee.
• Estimates depend on the quality and length of the loss history and portfolio data you provide. Where your own history is limited, peer or proxy data must be sourced and justified by you.
• It does not produce economic forecasts. You supply scenarios from your chosen provider or your own economists.
• It does not post to your general ledger directly; it exports a journal entry file for your team to post.
• It does not perform fair value measurement or hedge accounting.
• Methods and assumptions are configured to your policy during implementation; choosing them, and changing them, remains your decision.
• Using the Calculator does not replace independent model validation or your auditor's testing.
• It does not file regulatory reports; it produces the data your reporting team uses.