IQVIA Associate Manager Interview Questions, Process, and Tips

Written test to check your communication skills and writing skills and some English grammar questions are there

Q1. Question About Lease accounting, Fixed assets Accounting, Controllership function,
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Q2. Preparation of Financial statement
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Q3. IND AS disclosure for fixed assets
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IND AS requires detailed disclosure of fixed assets in financial statements.
• Fixed assets should be disclosed at cost less accumulated depreciation and impairment losses.

• Details of additions, disposals, revaluations, and impairments should be provided.

• Reconciliation of carrying amount at the beginning and end of the period should be disclosed.

• Disclosures should include useful lives, residual values, and depreciation met...read more
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Q4. Lease accounting as per IND As vs Local GAAP
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Lease accounting under IND AS and Local GAAP differ in treatment of operating leases and finance leases.
• Under IND AS, all leases are recognized on the balance sheet as assets and liabilities, while under Local GAAP only finance leases are recognized.

• IND AS requires lessees to recognize a right-of-use asset and lease liability for all leases, while Local GAAP only recognizes the lease payments as expenses.

• IND AS require...read more
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