Senior Asset Accounting Expert – CAPEX & IFRS - Freelance

The Asset Accounting Expert supports the Asset Accounting Team in strengthening accounting governance over the Group's growing CAPEX portfolio, with a particular focus on digital and intangible investments while contributing to the broader governance of the Group's asset base and investment portfolio. The role combines operational expertise with technical accounting advisory responsibilities and contributes to the definition, implementation and continuous improvement of capitalization policies, processes and controls.

RESPONSIBILITIES:

CAPEX Governance & Accounting Advisory

• Act as a subject matter expert on CAPEX accounting and capitalization principles under IFRS and Group policies.

• Support the definition and maintenance of accounting guidelines governing OPEX versus CAPEX treatment.

• Review complex and high-value investment projects, including digital and software-related initiatives.

• Advise project managers, controlling teams and finance stakeholders on capitalization matters throughout the project lifecycle.

• Ensure consistent and audit-ready documentation supporting accounting judgments.

• Support the follow-up and remediation of internal and external audit recommendations related to CAPEX accounting and fixed/intangible assets?

Intangible Assets & Digital Investments

• Lead the accounting follow-up of software development and digital transformation projects.

• Assess capitalization eligibility of internal and external development costs.

• Monitor the accounting treatment of agile, cloud, platform and other emerging technology projects.

• Ensure appropriate recognition, amortization and impairment assessment of intangible assets.

Reporting, Controls & Audit

• Support monthly, quarterly and annual closing activities related to fixed and intangible assets. • Analyse CAPEX trends, asset movements and key accounting estimates.

• Coordinate responses to internal and external audit requests.

• Contribute to strengthening the internal control environment surrounding asset accounting processes.

Process description & Continuous Improvement

• Document, review, and improve asset accounting and capitalization processes/governance and change/update where needed

• Contribute to the continuous improvement of asset accounting processes and governance.

• Identify opportunities for automation, digitalization, and efficiency improvements.

Cross-Functional & Cross-Country Collaboration

• Act as a key interface between Finance, IT, Engineering, Project Management and Controlling teams.

• Support alignment of accounting practices and governance frameworks.

• Share expertise and contribute to the development of accounting knowledge within the team. • Support the development and maintenance of Group accounting guidance related to CAPEX accounting, intangible assets and capitalization policies.