Manager of IFRS Reporting

MAIN PURPOSE OF THE JOB

• To support the Chief Accountant in preparing accurate and timely financial statements in accordance with International Financial Reporting Standards (IFRS).

• To be responsible for the preparation, review and quality of IFRS financial reporting, including monthly, quarterly and annual reporting packages.

• To ensure proper application of IFRS accounting policies, accounting judgments and estimates, and consistency between accounting records and IFRS reporting.

• To coordinate IFRS reporting activities with the Accounting Department, Business Departments, external auditors and other relevant stakeholders.

• To develop and supervise subordinates involved in IFRS reporting and accounting activities.

2. KEY DUTIES AND TASKS

• Lead and coordinate the monthly, quarterly and annual IFRS closing process and ensure timely completion of all IFRS reporting activities.

• Prepare and review IFRS financial statements and reporting packages, including the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity, statement of cash flows and related notes and disclosures.

• Prepare and review IFRS adjustments and reconciliation between local statutory accounting records and IFRS reporting, including identification, calculation, documentation and recording of required adjustments.

• Ensure appropriate IFRS accounting treatment for revenue, leases, property, plant and equipment, intangible assets, inventories, financial instruments, provisions, employee benefits, foreign currency transactions, deferred taxes and other relevant areas.

• Perform and review calculations and supporting schedules for IFRS adjustments, including impairment, expected credit losses, provisions, depreciation/amortization, lease accounting and other material estimates.

• Monitor changes to IFRS and assess their impact on the Company's accounting policies, financial statements, reporting processes and internal controls.

• Prepare technical accounting papers and position papers for significant or complex IFRS matters and accounting judgments.

• Ensure that IFRS accounting policies and procedures are properly documented, implemented and periodically updated.

• Review accounting data and supporting documents in 1C and other relevant systems to ensure completeness and accuracy of information used for IFRS reporting.

• Coordinate with Business Departments to obtain complete and accurate information required for IFRS reporting, including accruals, contracts, fixed assets, inventories, leases, receivables, payables and other financial information.

• Prepare supporting schedules, reconciliations and explanations requested by management and external auditors.

• Coordinate the annual external financial audit and provide auditors with IFRS financial statements, working papers, reconciliations, supporting documentation and explanations.

• Monitor and resolve audit findings and recommendations related to IFRS reporting and accounting processes.

• Ensure timely preparation of IFRS reporting packages for the Group/parent company, where applicable.

• Support the Chief Accountant and act on their behalf in matters related to IFRS reporting during their absence.

• Train, guide and develop subordinates and internship staff on IFRS accounting and reporting requirements.

• Maintain and improve internal controls and accounting procedures relevant to IFRS reporting and participate in process improvement and Kaizen activities.

• Perform other IFRS-related and ad hoc tasks requested by the Chief Accountant and Management.

3. KEY PERFORMANCE INDICATORS

• Timely and accurate completion of monthly, quarterly and annual IFRS closing and reporting.

• Accuracy and completeness of IFRS financial statements and reporting packages.

• Timely preparation and review of IFRS adjustments and local GAAP-to-IFRS reconciliations.

• Compliance of financial reporting with applicable IFRS requirements and the Company's accounting policies.

• Timely provision of complete and accurate information and supporting documents to external auditors.

• Timely resolution of audit findings and IFRS-related accounting issues.

• Quality and accuracy of IFRS working papers, reconciliations, calculations and disclosures.

• Effective training and development of subordinates in IFRS reporting and accounting.

4. REQUIRED KNOWLEDGE

• International Financial Reporting Standards (IFRS) – advanced knowledge and practical application.

• IFRS financial statement presentation and disclosure requirements.

• IFRS accounting for revenue, leases, financial instruments, impairment, provisions, employee benefits, property, plant and equipment, intangible assets, inventories, foreign currency transactions and deferred taxes.

• Preparation and analysis of IFRS financial statements and reporting packages.

• IFRS-to-local GAAP reconciliation and preparation of IFRS adjustments.

• Uzbek National Accounting Standards (NAS) and relevant accounting legislation.

• Uzbek tax legislation and understanding of the interaction between statutory accounting, tax accounting and IFRS reporting.

• Accounting systems, including practical knowledge of 1C and electronic document systems.

• External financial audit processes and preparation of audit support documentation.

5. SKILLS AND COMPETENCIES

• Strong practical IFRS reporting and financial accounting skills.

• Ability to independently prepare, review and analyze IFRS financial statements and reporting packages.

• Strong analytical and problem-solving skills, including the ability to identify accounting issues and determine appropriate IFRS treatment.

• Ability to prepare clear IFRS technical accounting analyses, reconciliations, calculations and supporting documentation.

• Advanced Excel and financial data analysis skills.

• Attention to detail and ability to work accurately under tight reporting deadlines.

• Ability to interpret IFRS requirements and apply professional judgment to complex accounting transactions.

• Ability to communicate accounting matters clearly with management, auditors and Business Departments.

• Leadership, delegation, coaching and staff development skills.

• Ability to manage multiple tasks and reporting deadlines effectively.

• Good command of English, sufficient for reviewing IFRS standards, accounting guidance and communicating on IFRS reporting matters.

• Ability to continuously monitor changes in IFRS and implement relevant updates in the Company's reporting processes.

6. PROFESSIONAL CERTIFICATION

• Possession of an internationally recognized professional accounting/IFRS certification is mandatory (e.g., ACCA, DipIFR or an equivalent internationally recognized qualification).

• Practical experience in IFRS reporting and application of IFRS requirements is mandatory.