Vishnu Pawar

• RTR | Fixed Assets | Royalties | Prepaids
• Performed end-to-end Record to Report activities, including month-end close, journal entries, balance sheet reconciliations, flux analysis, and aged item resolution in compliance with IFRS and US GAAP.
• Managed Fixed Asset accounting under IAS 16 / ASC 360, including capitalization vs expensing, asset transfers, depreciation, retirements, and reconciliations.
• Posted monthly depreciation and manual depreciation accruals; executed expense-off, category, and ST–LT reclassification journals.
• Prepared country-wise statutory audit files for the Fixed Asset sub-ledger and supported SOX and external audits.
• Handled royalty accounting under IFRS 15 / ASC 606, including amortization schedules, accruals, usage-based royalty calculations, and intercompany royalty postings.
• Posted amortization for intangible assets in line with IAS 38 / ASC 350.
• Performed Asset Retirement Obligation (ARO) accounting under IAS 37, IFRS 16 / ASC 410, including asset creation, depreciation, liability recognition, and accretion.
• Capitalized Capital Work in Progress (CIP) projects upon completion and ensured accurate asset recognition.
• Posted and reconciled intercompany (ICO) transactions across multiple country codes.
• Extracted and analyzed GL and FA data using OBIEE to support reconciliations and reporting.

Projects & Transitions

• Participated in UAT for NetSuite implementation- design and UAT phase testing validating GL, FA, and reporting flows.
• Performed UAT for Fixed Asset sub-ledger setup and OBIEE reporting tools.
• Supported OBS balance carve-out during company split and set up opening balances in new books.
• Prepared physical verification of assets reports.
• Recorded and reviewed TSA accounting entries, including cost allocations and accruals, during business separation.
• Prepared monthly financial statements and reconciled general ledger accounts for accuracy.

• Managed end-to-end Fixed Asset lifecycle including asset creation, capitalization, transfers, disposals, depreciation, and retirements.
• Prepared balance sheet reconciliations, investigated variances, and controlled aged items.
• Maintained FA registers, CIP accounts, and prepared monthly roll-forwards and MGA/MGE reports.
• Posted monthly depreciation and manual FA journal entries.
• Prepared interface entries for subsidiaries and reconciled GL vs sub-ledger balances.
• Maintained asset master data (cost center, profit center, asset class, location).
• Executed Internal Order to AUC settlements to control P&L impact.
• Prepared property tax, FA reconciliation, and statutory reporting schedules.

Key Projects

• Operating Lease to Capital Lease Conversion – IFRS-compliant FA rule changes and UAT in SAP.
• Germany (DE00) Asset Migration – Capitalized ~10.2K assets post-acquisition with UAT validation.
• F.12 VAT / Sales & Purchase Tax Reporting (23 European Countries) – Automated Excel templates reducing errors and improving SLA adherence under SOX controls.

• Prepared and posted GL journals, accruals, provisions, and reconciliations during month-end close.
• Supported BCS uploads and SAP–BCS reconciliations.
• Managed Fixed Asset activities including IO, AUC, asset creation, depreciation, transfers, impairments, and disposals.
• Reconciled FA sub-ledger to GL and prepared MEC control reports.
• Supported AP/AR revaluation, ageing analysis, and Procure-to-Pay processes.