Ind AS-to-IFRS Reporting Alignment Director

The mandate

This engagement will create a controlled bridge from Ind AS reporting to IFRS information, focused on identified differences, policy elections, recurring entries and disclosures. It is a reporting-alignment commission, not a legal conversion, systems programme or continuing production service. The Consulting Director must make both similarities and actual differences explicit so unnecessary adjustments do not accumulate.

Named artifacts include a scope basis, standards-difference register, policy-election comparison, high-judgment issue papers, conversion-entry catalogue, disclosure bridge, control matrix, test pack and internal owner guide. Each item must specify whether a difference is permanent, transitional, presentation-only, data-driven or event-triggered.

Five milestones apply: scope accepted by 6 November 2026; differences register by 18 December; technical papers and management elections by 5 February 2027; pilot outputs and defect report by 19 March; final controls and handover by 30 April. The Chief Accounting Officer accepts deliverables after internal accounting and disclosure owners document review.

Final acceptance requires internal staff to repeat the pilot on approved source information, explain every material bridge, process seeded changes to one policy election and one disclosure fact, and clear critical control exceptions. Management decisions cannot be replaced by consultant assumptions to protect a milestone date.

Management supplies complete Ind AS outputs, approved policy, source data, prior adjustments, disclosure records and timely decisions. The consultant owns analysis, artifacts and transfer. Management owns elections, entries, statements and representations. Legal structure, tax, technology implementation, independent assurance and recurring reporting operation are excluded.

What you will own

• Confirm the precise reporting purpose, periods, materiality basis and limits of the Ind AS-to-IFRS bridge.
• Identify genuine standards or election differences and eliminate adjustments supported only by inherited practice.
• Author papers for high-judgment differences, presenting alternatives, decisive facts and management decisions.
• Define controlled conversion entries with source, calculation, reviewer, reversal and event-trigger logic.
• Connect recognition and measurement differences to presentation and disclosure consequences.
• Execute a representative pilot, classify defects and verify corrections before final adoption.
• Train named internal owners and assess an independent repeat run.
• Apply change control to legal, tax, systems, assurance and ongoing operation requests.

Candidate qualifications

• Demonstrate direct authorship of Ind AS and IFRS difference analysis beyond a generic standards checklist.
• Describe an inherited conversion adjustment you removed because the underlying standards did not differ.
• Show a policy election whose operational evidence or disclosure consequence required careful governance.
• Evidence a source-to-entry-to-disclosure bridge that internal owners could reproduce.
• Provide a pilot defect that led you to revise the design rather than explain away the result.
• Explain how you obtained timely management elections without taking the decision yourself.
• Show fixed-scope discipline when adjacent legal, tax or system work emerged.

Working terms and boundaries

• The fixed fee covers seven months, four days weekly and five milestone packages with formal acceptance.
• Management owns policies, elections, entries, reporting and representations; consulting owns specified artifact quality.
• Final acceptance requires a successful repeat run and closure of all critical design and traceability defects.
• Input or decision delay is handled through written dependency control and, where necessary, schedule change.
• Legal conversion, tax, platform configuration, assurance and recurring production are excluded.

Application

Applications for this mandate are received in one way only: through the India Board Terminal's application process. It is automated end to end. Your Executive Passport travels to the mandate holder in its confidential form, your answers to the three questions below are read before anything else in your file, and every stage that follows is recorded on your applications page.

There is no address to write to and no intermediary to call. The mandate holder reads what the Terminal delivers and nothing else, which is what keeps the process the same for every applicant and keeps your name out of it until you release it. Applications close on 8 October 2026. Mandate reference FNA-CON-2026-MAA-36.