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,)
• Cross-functional collaboration

Key Outcomes / Success Measures

• Audit-ready lease controls with certified reconciliations and traceable evidence

• Predictable lease close with:

• Disciplined ageing

• Clear resolution tracking

• Reduced repeat exceptions

• Consistent technical judgement aligned to IFRS 16 / ASC 842 standards

• Faster resolution of complex cases with:

• Documented rationale

• Cross-tower alignment

Tools & Systems

• Lease Accounting Tool (ROU / liability calculations, remeasurements) — High

• SAP GL (postings, extracts, reporting) — High

• OneStream (reconciliation submission / certification, if applicable) — Medium–High

• Microsoft Excel (amortization schedules, remeasurement models, tie-outs) — High

• Contract repositories / master data systems — Medium–High

• 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

Our Benefits

• Flexible working environment
• Volunteer time off
• LinkedIn Learning
• Employee-Assistance-Program (EAP)

NIQ may utilize artificial intelligence (AI) tools at various stages of the recruitment process, including résumé screening, candidate assessments, interview scheduling, job matching, communication support, and certain administrative tasks that help streamline workflows. These tools are intended to improve efficiency and support fair and consistent evaluation based on job-related criteria. All use of AI is governed by NIQ’s principles of fairness, transparency, human oversight, and inclusion. Final hiring decisions are made exclusively by humans. NIQ regularly reviews its AI tools to help mitigate bias and ensure compliance with applicable laws and regulations. If you have questions, require accommodations, or wish to request human review were permitted by law, please contact your local HR representative. For more information, please visit NIQ’s AI Safety Policies and Guiding Principles: https://nielseniq.com/global/en/info/niqs-ai-safety-policies/

About NIQ

NIQ is the world’s leading consumer intelligence company, delivering the most complete understanding of consumer buying behavior and revealing new pathways to growth. In 2023, NIQ combined with GfK, bringing together the two industry leaders with unparalleled global reach. With a holistic retail read and the most comprehensive consumer insights—delivered with advanced analytics through state-of-the-art platforms—NIQ delivers the Full View™. NIQ is an Advent International portfolio company with operations in 100+ markets, covering more than 90% of the world’s population.

For more information, visit NIQ.com

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At NIQ, we are steadfast in our commitment to fostering an inclusive workplace that mirrors the rich diversity of the communities and markets we serve. We believe that embracing a wide range of perspectives drives innovation and excellence. All employment decisions at NIQ are made without regard to race, color, religion, sex (including pregnancy, sexual orientation, or gender identity), national origin, age, disability, genetic information, marital status, veteran status, or any other characteristic protected by applicable laws. We invite individuals who share our dedication to inclusivity and equity to join us in making a meaningful impact. To learn more about our efforts in diversity and inclusion, please visit the https://nielseniq.com/global/en/news-center/diversity-inclusion