Senior Analyst - Lease Accounting

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 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 Top Skills for Success Lease accounting expertise (IFRS 16 / ASC 842) Technical accounting judgement and policy interpretation Remeasurements and modification accounting Controls, Compliance & Audit (SOX / ICFR / IPE) Problem solving (RCA / CAPA) Reconciliation quality and exception handling ERP and lease systems (SAP, lease tools, OneStream) Cross-functional collaboration Key Outcomes / Success Measures Audit-ready lease controls with certified reconciliations and traceable evidence Predictable lease close with: Discip