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 framewor