Coordinator — IFRS Accounting, Fixed Assets

ISA ENERGIA BRASIL

Leader in Financial Accounting overseeing asset management and regulatory compliance at ISA ENERGIA BRASIL. Managing IFRS standards and financial reporting processes in São Paulo.

Posted 5/21/2026full-timeSão Paulo • 🇧🇷 BrazilMid-LevelSeniorWebsite

About the role

Key responsibilities & impact

Lead the monthly, quarterly and annual closing of the contractual asset, updating margins for Reinforcements, Improvements and Tendered projects and analyzing the most appropriate assumptions for measuring the asset, reflecting impacts in monthly results
Recognize and account for the effects of the Periodic Tariff Review (RTP), Adjustment Parcel (PA), cycle adjustments, gains/losses from implementation efficiency, unitization and commissioning (energization) of projects
Update contractual asset cash flows and the Income Tax rate by comparing the IFRS cash flow with the RAP (Allowed Annual Revenue) receipts flow to ensure correct taxation, including effects of cycle adjustments and RTP
Ensure correct measurement of the financial remuneration of the contractual asset, monetary restatement by IPCA and RAP write-offs
Drive the update of the Allowed Annual Revenue (RAP) for indexation and Periodic Tariff Review, with revision of WACC, efficiency factor, residual value and project bases in coordination with Financial Planning and Regulatory teams
Apply the Tariff Replacement Index (IRT) of subsidiaries, calculate NPV of adjustments and execute SAP uploads (transaction ZCONT) to implement contractual asset cash flows
Assess onerous contracts, projects in progress and in operation, and the effects on construction revenue, O&M revenue, reducing factors and related costs
Account for and monitor indemnities under Law 12.783 (RBSE), including Existing System Basic Network and New Installations
Coordinate accounting for corporate property, plant and equipment and intangible assets — buildings, land, machinery and equipment, vehicles, furniture and fixtures, IT equipment, software, licenses and leasehold improvements on third-party properties — under CPC 27, CPC 04 and ANEEL Accounting Manual
Manage the capitalization, depreciation, amortization, disposals (ODR, ODS, ODA, ODD), revaluation and impairment testing (CPC 01 / IAS 36) cycles for property, plant and equipment and intangible assets
Correctly reflect the Asset Report when revised by the Regulatory team, considering Periodic Tariff Review adjustments, revaluation, physical counting and confirmation, unitization, project commissioning and cycle adjustments
Manage accounting control of warehouse inventory linked to construction works and O&M
Be responsible for the annual closing and reporting of the DCR (Regulatory Financial Statement) — Property, Plant and Equipment information, in accordance with the ANEEL Accounting Manual
Coordinate accounting for lease contracts under IFRS 16 / CPC 06, managing right-of-use assets (real estate and vehicles), lease liabilities and accruals
Measure and account for derivatives, hedging instruments, NDFs and escrow accounts (IFRS 9 / CPC 48) impacting Construction Cost, including hedge accounting designation, effectiveness testing, MTM and corresponding impacts on the contractual asset cost, in coordination with Treasury
Apply CPC 33 / IAS 19 for post-employment benefit plans, conducting the annual review of the actuarial report in coordination with Finance
Monitor Law 12.973/2014 and IN 1700/2017 (RTT) for Income Tax calculation for entities under Real Profit regime, updating IFRS vs RAP contract cash flows for the tax rate
Calculate the Income Tax addition index (CPC 47 / IFRIC 12) at project commissioning and the annual cycle adjustment, reflecting taxable differences between accounting results and the tax regime
Monitor the effective tax rate on contractual asset balances and the construction cost net of PIS/COFINS, observing differentiated treatment between R&M projects (Reinforcements and Improvements, net of indemnity) and tendered projects (without deduction), according to the contractual asset policy
Support PIS/COFINS calculation under the Balance Sheet Approach and control of the R$78 million limit and other obligations of SPEs under Presumed Profit regime
Present IFRS and Regulatory results to Management, Board of Directors, Fiscal Council and the parent company in Colombia
Act as owner of SOX controls in the ATCF family — including CT.ATCF.01c (monthly individual closing of contractual asset), CT.ATCF.04 (margin of new subsidiary reinforcement projects), CT.ATCF.10 (monthly consolidated closing), CT.ATCF.11.a (energized reinforcements, monthly), CT.ATCF.11.b (energized improvements, quarterly) and CT.ATCF.11.c (revision of margin for tendered and R&M with significant variance) — and other controls within the coordination scope
Coordinate reconciliations execution in the Dattos system and delivery of SOX control obligations and evidence in the Metric system
Review and approve monthly, quarterly and annual SOX and internal control memoranda, as well as account reconciliations under the department’s responsibility
Support internal and external audits (Big Four) and consulting engagements, ensuring transparency, legal compliance and integrity of information for application of local standards and SOX
Develop, review, disseminate and apply policies and procedures aligned with Internal Controls, SOX and Accounting Standards (CPCs, IFRS, ANEEL Accounting Manual, CVM communications)
Represent the Company in regulatory forums (ANEEL), ABRATE, ABRACONE and meetings with external stakeholders on matters related to measurement of contractual and balance-sheet assets
Support Regulatory, Financial Planning and M&A (due diligence) projects that require review and analysis of contractual asset cash flows
Participate in Final Release Term (TLD) and Provisional Release Term (TLP) meetings with Project Management to validate project commissioning and related accounting impacts
Coordinate closing deadlines with subsidiary partners, ensuring timely release of trial balances for consolidation
Lead accounting integration of new SPEs (Special Purpose Entities) or segments into the parent company, and support corporate reorganization processes (mergers and demergers)
Deliver technical IFRS training (contract asset and cost, margin, onerous contracts, projects in progress and in operation, Adjustment Parcel, accounting effects of Periodic Tariff Review and cycle adjustments) to multiple internal stakeholders
Monitor the IFRS agenda, anticipating impacts on presentation and measurement of contract assets, property, plant and equipment, intangible assets, retirement benefits, leases, etc.
Coordinate and lead the IFRS Accounting area, develop successors and upskill the team, peers and project managers in areas potentially impacted by IFRS, SOX, CPCs, CVM communications and ANEEL Accounting Manual
Manage the closing radar (mapping activities, delay risks and action plans) and the coordination schedule, including management of time bank and team vacation calendar
Collaborate with department leadership to define, prioritize and monitor IFRS Accounting and Asset accounting projects aimed at capturing efficiencies and ensuring compliance with standards
Manage and prepare the coordination budget, including analysis of resources required for improvement projects and compliance with regulatory changes
Prepare and consolidate accounting information, contractual asset assumptions and department indicators for meetings with Internal Audit, External Audit, accounting close, Fiscal Council, Board of Directors and the parent company in Colombia
Manage results against targets established for department process development
Comply with and enforce internal regulations, identify and report compliance risks, guide and promote anti-corruption and anti-bribery topics, health, hygiene and occupational safety standards, quality management systems and environmental preservation, as well as the use of PPE/EPC when activities require
Drive company vehicles when necessary, provided the employee is duly licensed and authorized, as a mandatory condition for performing the role’s duties, and perform other duties inherent to the role or as assigned by the immediate superior, provided the employee is qualified and it matches their knowledge and experience

Requirements

What you’ll need

Bachelor’s degree in Accounting with active CRC (professional accounting registration)
Postgraduate degree or MBA in Controllership, IFRS, Electric Sector or Tax Accounting
Strong knowledge of IFRS, CPCs and ICPC, with proficiency in: ICPC 01 / IFRIC 12 — Concession contracts (core of the role); IFRS 15 / CPC 47 — Revenue from contracts with customers; CPC 27 / IAS 16 — Property, Plant and Equipment; CPC 04 / IAS 38 — Intangible Assets; CPC 01 / IAS 36 — Impairment; IFRS 16 / CPC 06 — Leases; IFRS 9 / CPC 48 — Financial instruments and hedge accounting; CPC 33 / IAS 19 — Employee benefits; ANEEL Accounting Manual; Law 12.973/2014, IN 1700/2017 (RTT) and Real Profit and Presumed Profit tax regimes; CVM communications applicable to the sector; SOX and internal controls
Advanced SAP FI skills and familiarity with customized Z transactions for contractual asset (including ZCONT, ZCONT_100, ZRIFRS024, F.01, MIR7)
Experience with Dattos for account reconciliations and Metric for delivery of SOX obligations and controls
Advanced Excel
Power BI
Familiarity with the AI tools promoted by the Company

Benefits

Comp & perks

For your health and well‑being we offer a quality-of-life program, Vida 360°, which includes benefits such as Gympass, medical and dental plans and more
Meal Voucher (VR) and/or Food Voucher (VA) to help with grocery purchases, a grocery basket voucher and an extra allowance at Christmas
In addition to fixed salary, we offer additional compensation through our Annual Variable Remuneration Program
Private Pension plan to help you prepare for the future
Hybrid working model and flexible working hours
Access to e-learning courses and training through our digital platform #degree
Vacation bonus to enhance your time off
FOR YOUR FAMILY:
We understand the importance of a child’s arrival; we offer extended paternity leave of 20 days and maternity leave of 180 days. The benefit also applies to parents who adopt or obtain legal guardianship of a child
Support for mothers returning to work with childcare assistance
Monthly allowance available to the parent who has a child with disabilities under their care

ATS Keywords

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Applicant Tracking System Keywords

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Hard Skills & Tools

IFRSCPCsICPC 01IFRIC 12IFRS 15CPC 47CPC 27IAS 16CPC 04IAS 38

Soft Skills

leadershipcommunicationorganizationalanalyticalcollaborationproblem-solvingtime managementpresentationteam developmentcompliance

Certifications

Bachelor’s degree in Accountingactive CRCPostgraduate degreeMBA in ControllershipMBA in IFRSMBA in Electric SectorMBA in Tax Accounting