Yen San is a Partner and Head of Professional Practice in KPMG Singapore. She has more than 25 years of working experience in Singapore. She has extensive experience with local, multinational and US listed companies in a wide range of industries reporting using SFRS, SFRS(I) and IFRS. She leads the development of technical guidance and contributes to new accounting standards and evolving practices, including IFRS 18.In her current role as Head of Professional Practice, she provides technical advice to engagement teams on complex accounting issues for clients from diverse industries such as property development, commodity trading, manufacturing, banking and trading companies. She is also experienced and knowledgeable in providing accounting and structuring advice on fund-raising exercises, transactional investment structures and other complex transactions.  Yen San recently led the IFRS 18 adoption project for a Global Sovereign Wealth Fund Group, delivering financial statement templates and tailored upskilling of finance team.  She also spearheaded SFRS(I) 18 implementation across KPMG Singapore Assurance Practice for diverse sectors and developed implementation guides for SFRS(I) 18.  Yen San is a member of the KPMG Asia-Pacific IFRS Technical Topic Team focusing on IFRS 18 and contributed to global discussions on the interpretation and application of the standard.  She also provided feedback to shape the SB-FRS income statement formats for statutory boards.