Matt Smith

Managing director

Matt Smith is managing director in Opportune LLP’s Financial Instruments Group. He assists companies with their accounting for complex financial instruments under both U.S. GAAP and IFRS. With 15 years of client service experience at Opportune and EY, Matt has gained extensive knowledge and expertise in derivative valuation and hedge accounting, stock-based compensation, debt, and equity financing activities, embedded derivative assessments, Dodd-Frank compliance and SEC reporting. He has an undergraduate degree in accounting from Oral Roberts University and is a member of the American Institute of CPAs.

Accounting

Why consider early adoption of FASB’s convertible instruments standard?

ASU 2020-06 simplifies accounting for convertible debt and free-standing equity-linked instruments.

By Matt Smith

February 18
Accounting standards

SEC stance on SPAC warrant accounting demands closer look

Find out why the recent guidance from the SEC on how SPAC warrants are classified requires careful consideration of the specific facts and circumstances for each entity and each contract.

By Matt Smith

June 17