SME - Lease Accounting

The SME Lease Accounting is accountable for technical judgement and policy guidance across lease accounting under IFRS 16 / ASC 842, acting as a quality checkpoint between lease preparation and tower-level close governance.

This role ensures that: Lease master data, ROU asset & lease liability accounting, remeasurements/modifications, and tool-to-GL reconciliations are Complete Accurate Independently supported SOX / IPE compliant The role owns resolution of non-standard and complex lease cases, ensures consistent interpretation of SOP 10.3.x, and drives disciplined ageing closure, evidence sufficiency, and exception resolution. 🎯 Role Purpose To ensure accurate, compliant, and defensible lease accounting outcomes by: Acting as the technical SME for lease accounting and policy interpretation Resolving complex lease scenarios and judgement-heavy cases Driving cross-tower alignment and audit readiness Strengthening controls, governance, and consistency across entities 🔑 Key Responsibilities 1.

Technical Accounting & Policy Interpretation Own interpretation and application of IFRS 16 / ASC 842 standards Provide guidance on: Lease classification and recognition ROU asset and lease liability accounting Discount rates and assumptions Ensure consistent application of lease accounting policies across entities 2.

Complex Case Resolution & Judgement Resolve non-standard and complex lease accounting scenarios, including: Lease modifications and remeasurements Contract interpretation issues System or accounting discrepancies Provide defensible accounting conclusions with documented rationale and evidence 3.

Certification & Control Gatekeeping Certify lease accounting outputs, including: ROU asset and liability balances Amortization and interest postings Lease tool-to-GL reconciliations Ensure: Compliance with SOX / IPE standards Adherence to maker-checker discipline Audit-ready documentation prior to close 4.

Exception Handling & Close Governance Drive exception resolution and break management Perform and enforce: Root Cause Analysis (RCA) Ageing closure discipline Ensure timely escalation of: High-risk items Systemic issues Support close governance and risk management 5.

Cross-Tower Alignment & Integration Collaborate with: Fixed Assets (FA) IDSW Intercompany (IC) Ensure consistency in: Accounting treatment Data flows and integration Resolve cross-functional dependencies impacting lease accounting 6.

Controls, Compliance & Audit Readiness Ensure compliance with: SOX / ICFR controls IPE evidence standards Maintain audit-ready documentation, approvals, and evidence trails Support internal and external audits, including: Lease accounting validation Policy interpretation discussions 7.

Documentation & Technical Positioning Prepare technical accounting memos and judgement documentation Ensure traceability of: Accounting decisions Approvals Supporting evidence Maintain consistency across: Regions Entities Reporting outputs 8.

Continuous Improvement & Standardization Reduce repeat issues through: Standardized policy interpretations Preventive guidance Clear escalation frameworks Improve: Documentation quality Process consistency Control effectiveness 9.

Stakeholder Collaboration Work with: Lease Tower Lead / Reviewer Controllers / Regional Finance teams Real Estate / Contract owners Compliance & Controls teams Fin-Tech / Systems teams Cross-tower SMEs (FA, IDSW, IC) Provide technical guidance and resolution support

Bachelor’s degree in Accounting, Finance, or related field CA / CPA / ACCA (preferred or in progress) 5–8 years of experience in R2R / Lease Accounting / Financial Accounting Strong expertise in: Lease accounting standards (IFRS 16 / ASC 842) Complex accounting scenarios and policy interpretation Experience with: ERP systems (SAP) Lease accounting tools (preferred) Strong analytical and technical accounting skills