Segment Reporting Rebuild Director

The mandate

The Interim Director will rebuild the evidence and recurring governance supporting segment identification, measure reconciliation and related disclosures. Internal reporting has evolved, but the accounting record of how decision information drives segment conclusions needs renewed discipline. The assignment is outcome-neutral: it must establish a supportable conclusion, not deliver a preferred number of reportable segments.

The first month will map information regularly reviewed by the designated decision maker, trace aggregation and measure definitions, and catalogue differences between internal and external views. The Director can demand source evidence, convene interviews, require reconciliation and return incomplete papers. Final segment conclusions and external disclosures remain with the Group Financial Controller and reserved governance.

The work will distinguish genuine changes in management decision structure from formatting or reporting refinements. Aggregation analysis must address economic characteristics with evidence; internal measures must reconcile through a controlled bridge; and changes from prior conclusions must record the fact that changed and the effective reporting period.

By month four, an updated conclusion paper and control design should be approved. Remaining months will prove the measure bridge and disclosure process across reporting cycles, monitor whether management information changes, and prepare an internal owner. That owner must independently conduct a change-trigger assessment and defend the conclusion before a mock governance panel.

Organisation redesign, management reporting strategy, public messaging and technology build are outside scope. The interim may advise on accounting consequences but cannot influence internal decision structures to achieve a reporting result. Exit requires an accepted segment evidence pack, trigger protocol, reconciliation control and owner-readiness assessment.

Handover will be accepted only when the named successor independently completes the change-trigger review, reconciles the external measure and defends the borderline conclusion to the Group Financial Controller against documented criteria.

What you will own

• Inventory information regularly provided to the designated decision maker and validate how it is used in resource and performance decisions.
• Document operating-segment identification and any aggregation analysis with specific, current evidence.
• Define external measure and reconciliation logic, including ownership of adjustments and treatment of changing internal definitions.
• Establish a change-trigger protocol covering governance, information packages, accountability and economic evidence.
• Prepare a complete conclusion paper that presents alternatives, contrary indicators and transition implications.
• Prove controls across two reporting points and investigate unexplained movement between internal and external measures.
• Train an internal owner to conduct interviews, update evidence and present a defensible recommendation.
• Decline requests to redesign management information or organisational accountability for a desired accounting presentation.

Candidate qualifications

• Demonstrate direct leadership of segment analysis under IFRS 8 or ASC 280 in a changing management environment.
• Describe a conclusion changed by evidence about actual decision use rather than organisation charts or labels.
• Show how you assessed aggregation using substantiated economic characteristics and contrary indicators.
• Evidence a controlled reconciliation between internal measures and external reporting amounts.
• Explain how you detected a segment-review trigger between annual assessments.
• Provide an example of resisting pressure to shape internal reporting for a preferred external conclusion.
• Show finite-term handover to an internal owner who could defend the analysis independently.

Working terms and boundaries

• The eleven-month appointment is five days weekly and includes initial analysis, two control proofs and successor assessment.
• The Director controls evidence gathering and process but does not approve external conclusions or redesign management governance.
• The day rate includes standard hybrid attendance; exceptional travel requires advance authorisation.
• Any one-month extension is restricted to completing a reporting cycle already scheduled within the term.
• Technology build, organisational design and external messaging remain outside the interim perimeter.

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 10 October 2026. Mandate reference FNA-INT-2026-BLR-22.