Senior Analyst - Lease Accounting

Job description

Role Summary  The R2R Senior Analyst – Lease 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  • Wor