Key Responsibilities

1. Technical Accounting & Financial Reporting

- Act as the subject matter expert on Ind AS and technical accounting matters across the organization.
- Assess the accounting implications of complex and non-routine business transactions under Ind AS.
- Provide technical accounting guidance on acquisitions, investments, restructuring, business combinations, revenue arrangements, leases, financial instruments, employee benefits, and other complex transactions.

Prepare and review detailed Accounting Memos / Technical Accounting Papers documenting accounting positions, key judgments, applicable standards, and conclusions.

Ensure technical accounting positions are appropriately supported by relevant Ind AS requirements and professional guidance.

- Review significant accounting judgments, estimates, and assumptions and ensure appropriate documentation.
- Monitor changes in Ind AS/IFRS and assess their impact on the organization.

2. Valuation & Complex Transactions

- Provide finance and accounting expertise on valuation matters arising from business transactions and financial reporting.
- Review and assess valuation methodologies, assumptions, and outputs for accounting and reporting purposes.
- Demonstrate strong understanding of fair value, impairment, purchase price allocation (PPA), goodwill, intangible assets, investments, financial instruments, and other valuation-related matters.
- Work closely with valuation specialists, auditors, investment teams, legal teams, and business stakeholders on complex transactions.
- Review valuation reports and challenge key assumptions, methodologies, and conclusions from an accounting perspective.
- Assess accounting implications of mergers, acquisitions,



investments, divestments, restructuring, and other strategic transactions.

3. Group Consolidation

- Prepare and review consolidated financial statements and management reporting packs.
- Analyze financial performance and key movements across entities and business units.
- Provide insights into significant variances, accounting adjustments, and financial trends.
- Support senior management with accurate and meaningful financial information for decision-making.
- Ensure accurate preparation of consolidated P&L;, Balance Sheet, Cash Flow, and financial statement disclosures.
- Review inter-company balances and transactions and ensure appropriate eliminations.
- Manage consolidation adjustments and accounting entries arising from subsidiaries, associates, joint ventures, and other investments.
- Ensure consistency of accounting policies and reporting practices across entities.
- Review consolidation schedules and ensure timely resolution of reconciliation differences.

4. Key Technical Expertise Required

The candidate should demonstrate solid practical expertise in:

- Ind AS / IFRS
- Technical accounting and financial reporting
- Preparation and review of Accounting Memos / Technical Accounting Papers
- Group financial consolidation
- Business combinations and acquisition accounting
- Purchase Price Allocation (PPA)
- Goodwill and intangible asset accounting
- Valuation and fair value accounting
- Impairment testing
- Financial instruments and fair value measurement
- Revenue recognition
- Lease accounting
- Investment accounting
- Inter-company accounting and eliminations
- Complex accounting judgments and estimates
- Statutory financial reporting
- Audit and financial controls

📌 Business Finance Controller (Bengaluru)
🏢 Aster DM Healthcare
📍 Bengaluru