Technical Accounting & Financial Reporting Manager

About Nebius: Nebius is leading a new era in cloud infrastructure for the global AI economy. We are building a full-stack AI cloud platform that supports developers and enterprises from data and model training through to production deployment, without the cost and complexity of building large in-house AI/ML infrastructure. Built by engineers, for engineers. From large-scale GPU orchestration to inference optimization, we own the hard problems across compute, storage, networking and applied AI. Listed on Nasdaq (NBIS) and headquartered in Amsterdam, we have a global footprint with R&D hubs across Europe, the UK, North America and Israel. Our team of 1,500+ includes hundreds of engineers with deep expertise across hardware, software and AI R&D. The role We are looking for a highly technical and hands-on accounting professional to join our growing finance organization. As a Technical Accounting & Financial Reporting Manager, you will play a critical role in supporting a public company environment by leading the analysis and documentation of complex accounting matters and ensuring high-quality, compliant financial reporting. This role is ideal for someone who thrives in a fast-evolving AI infrastructure business, where transactions span revenue contracts, large-scale infrastructure investments, strategic financing, and M&A activity. Your responsibilities will include: • Lead technical accounting analysis and documentation for complex and non-routine transactions, including: • • Consolidation under ASC 810, including variable interest entity (VIE) assessments, primary beneficiary determinations, and voting interest model analysis for joint ventures, special purpose entities, and other complex structures • • Revenue recognition under ASC 606 (multi-element arrangements, usage-based pricing, contract modifications) • • Lease accounting under ASC 842 (data centers, equipment, build-to-suit arrangements) • • Construction and capital projects (capitalization, impairment, interest capitalization) • • Business combinations and investments (purchase accounting, valuation coordination) • • Debt and equity financing transactions (convertible instruments, warrants, embedded features) • Prepare and review technical accounting memos and position papers to support accounting conclusions • Support the preparation and review of SEC filings (20-F, 6-K), including footnotes and disclosures • Utilize financial reporting tools (e.g., Workiva, Active Disclosure, Toppan Merrill Bridge) to prepare and manage SEC filings and ensure accuracy and efficiency in reporting • Partner closely with Legal, FP&A, Tax, and Operations to evaluate accounting implications of contracts and strategic initiatives • Monitor and implement new accounting pronouncements and assess their impact on the company • Collaborate with external auditors, including leading discussions on technical accounting positions • Support SOX compliance and enhance internal controls over financial reporting • Drive improvements in financial reporting processes, documentation, and scalability • Assist with ad hoc projects related to capital markets activity, M&A, and global expansion We expect you to have: • Bachelor’s degree in Accounting or Finance; CPA preferred • 7 - 10 years of experience (Big 4 or national public accounting firm required; public company experience strongly preferred) • Deep expertise in U.S. GAAP, with strong experience in ASC 606 and ASC 842 • Demonstrated experience applying ASC 810 consolidation guidance, including VIE assessments, identification of variable interests, and primary beneficiary analysis • Experience with complex transactions such as M&A, financing arrangements, and capital projects • Strong experience with SEC reporting and f