I am part of PwC’s Deals team in Singapore and provide deal structuring advice to my clients, on aspects relating to accounting, valuation and Sale and Purchase Agreements (SPA).From an accounting perspective, I help clients with complex IFRS issues such as those relating to business combinations, group re-organizations, structuring of debt/equity instruments, revenue recognition, leases, share based payments and IFRIC 12 service concession arrangements.On valuations, I help clients with the valuation of businesses and intellectual property for M&A, financial reporting and tax purposes.I also lead the SPA team in Singapore, and was previously on secondment with PwC’s SPA team in London. I advise clients on the financial aspects of the SPA and the development of robust negotiation positions, in order to maximize the value extracted through the completion mechanisms in the SPA (such as completion accounts and locked box mechanisms) and protecting clients against the erosion of value in the M&A process.