Biological Asset Accounting Recovery Leader — Integrated Agribusiness

The mandate

Drought, disease and shifting harvest schedules have increased variation between field estimates, physical counts, agronomic forecasts and valuation models for crops, forests and breeding herds. Local teams reconcile total hectares and headcount but not growth stage, mortality, yield or transfer into produce inventory. The agricultural accounting director left after audit challenged unexplained fair-value movements and incomplete source evidence.

The interim begins within three weeks for nine months, spanning seasonal population recovery, annual reporting, two subsequent closes and permanent-leader induction. Planting, birth, acquisition, harvest, slaughter, mortality, disease event, weather shock and use change are accounting triggers that must reach controlled measurement before cut-off. Six weeks are reserved for handover; the appointment will not follow the next full growing season.

Exit requires reconciled populations by location and maturity, governed unit measures, approved valuation methods, evidenced market and cost inputs, controlled quantity-price-growth bridges, produce transfer values, loss classification and three closes within tolerance. The successor must process an unseen disease cull plus delayed harvest and defend the resulting movements to a cross-functional valuation committee.

The leader may quarantine unsupported populations from final valuation, require farm certifications and independent counts, approve delegated accounting entries, set valuation timetables, assign recovery owners and control R$65 million of remediation. Operations retains husbandry, harvest and crop decisions; specialists own agronomic evidence; the Controller retains accounting policy and statements; valuers and auditors remain independent.

Farm turnaround, crop selection, commodity hedging, land valuation, veterinary advice, tax restructuring and replacement of farm-management systems are excluded. The interim may specify evidence requirements but cannot engineer harvest timing to manage results. Missing mortality, crop failure and uncertain yield must remain visible rather than being smoothed through undocumented model overlays.

Why this seat is open

Biological volatility exposed a reporting process that aggregated field data before preserving the attributes required for measurement, then the accountable specialist departed. Temporary leadership must reconnect physical populations, biological change and market evidence through seasonal closes, while leaving a permanent owner capable of governing unexpected crop and herd events.

What you will own

• Reconcile land blocks, planted area, trees, animals and maturity states across farm, veterinary and financial records.
• Govern planting, births, purchases, growth, transfers, harvest, sales, mortality, disease and use-change event capture.
• Challenge yield, weight, age, mortality, harvest timing, market price, transport cost and discount assumptions.
• Separate physical quantity, biological transformation, price, currency and model changes in the reported movement bridge.
• Control transfer from biological asset to agricultural produce inventory, including cut-off and abnormal-loss evidence.
• Exercise drought, disease cull, delayed harvest, missing count, market closure and changed land-use scenarios.
• Transfer recovery after three closes and successor defence of an unfamiliar combined crop-and-livestock event.

Candidate qualifications

• Held senior biological-asset accounting authority across crops, forestry, livestock or a diversified agricultural portfolio.
• Reconciled field populations and maturity attributes with valuation models, ledgers and produce inventory transfers.
• Governed fair-value inputs and movement analysis through weather, disease, mortality and volatile market conditions.
• Challenged agronomic and operational evidence without assuming farming, veterinary or commodity-management authority.
• Worked with independent valuers and auditors while retaining accountable management estimates and control evidence.
• Handed recovered agricultural reporting to permanent leadership through seasonal closes and adverse biological scenarios.

Non-negotiables

• Available within three weeks for São Paulo leadership and material travel to crop, forestry and livestock operations.
• Direct biological-asset measurement experience is required; ordinary food inventory accounting alone is insufficient.
• No undisclosed interest may involve commodity buyers, farm operators, valuation specialists or the external auditor.
• Will report mortality, crop failure and valuation uncertainty transparently despite adverse earnings consequences.

1. 49 words maximum. Describe a biological movement that field totals captured but accounting attributes missed.
2. 49 words maximum. How did you separate growth, price and physical-loss effects in a fair-value bridge?
3. 49 words maximum. Which combined disease-and-harvest scenario would test the permanent leader most effectively?