Lead II, Accounting

As Lead II, Accounting (Group Technical Accounting & Finance Policy Lead) reporting to the Director Group Accounting & Internal Control, you are the global IFRS expert and policy authority within ASM’s Group Finance organization. You will lead the development, maintenance, and governance of ASM’s accounting policies, provide technical accounting guidance on complex transactions, and ensure consistent IFRS application across all regions.

This role is highly visible and impactful, collaborating closely with (global) controllers, Group Reporting, FP&A, Legal, M&A, and senior finance leadership. You will also act as a key counterpart to the external auditor on technical accounting matters.

This is an ideal position for an IFRS expert who enjoys a mix of policy leadership, advisory work, and hands‑on involvement in strategic business decisions.

 

Key Responsibilities

1. Technical Accounting Leadership

• Serve as ASM’s internal expert on IFRS interpretation and application.
• Analyze and document conclusions for complex or non‑routine transactions (e.g., revenue arrangements, PPAs, share‑based payments, R&D funding).
• Prepare technical accounting papers.
• Proactively monitor new and upcoming IFRS standards, assess business impact, and coordinate global implementation.

 

1. Ownership of Group Accounting Policies

• Maintain and update the group’s accounting policies, ensuring alignment with IFRS and consistent usage across ASM’s global entities.
• Develop new policies for emerging business models, evolving controls, and new regulatory expectations.
• Drive adoption of policies through training, communication, and structured governance processes.

 

1. Finance Governance & Process Alignment

• Contribute to the global finance governance framework, ensuring policies, controls, and processes reinforce each other.
• Support Internal Controls (ICFR/SOX‑like environment) in strengthening accounting and financial reporting processes.
• Partner with (global) controllers to ensure high‑quality and consistent execution.

 

1. Support to Financial Reporting & Consolidation

• Provide guidance to Group Reporting during quarterly and annual closing cycles.
• Review (significant) judgments, estimates, and accounting treatments applied by local entities.
• Support the adequacy and accuracy of IFRS disclosures in ASM’s consolidated statements, Interim- and quarterly financial reporting.

 

1. M&A and Transaction Advisory

• Provide technical support on accounting implications for acquisitions, divestments, joint ventures, and strategic commercial agreements.
• Support technical analysis during due diligence and provide input on deal structuring.
• Partner with valuation specialists and finance teams on Purchase Price Allocation (PPA).
• Ensure accurate post‑deal integration into the group accounting framework.
&l