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Matt Smith Managing Director

Principle Areas of Practice

  • Complex Financial Instruments
  • Debt & Equity Financing Activities
  • Share-Based Payments
  • Derivatives & Hedge Accounting
  • Contingent Consideration
  • SEC Reporting

Professional Experience

As a Managing Director at Opportune, Matt assists companies with their accounting for complex financial instruments under both U.S. GAAP and IFRS. With over 15 years of client service experience at Opportune and Ernst & Young, Matt has gained extensive knowledge and expertise in debt and equity financing activities, derivatives and hedging, share-based payments, and SEC reporting. He holds an undergraduate degree in Accounting from Oral Roberts University and is a CPA licensed in the State of Oklahoma.

Representative Projects

  • Advised on appropriate accounting for complex debt and equity financing activities (convertible debt, preferred securities, warrants, etc.), including the identification and valuation of embedded derivatives.
  • Established hedge accounting policy documents and formal hedge accounting designation documentation for commodity, interest rate, and foreign currency derivative instruments under both U.S. GAAP and IFRS.
  • Advised on appropriate accounting for share-based payments, including liability versus equity classification, modifications, and incentive units of pass-through entities.
  • Assessed accounting and valuation implications of contingent consideration in business combinations and asset acquisitions from both the buyer’s and seller’s perspectives.
  • Provided SEC reporting advisory for IPO and SPAC transactions, debt offerings (including Rule 144A issuances), and pro forma financial information.
  • Assessed commodity contracts for derivative criteria, NPNS/Own-Use exceptions, and embedded derivatives under U.S. GAAP and IFRS.
  • Lead workshops, webinars, and speaking engagements related to derivative valuation and hedge accounting, debt and equity financing activities, and stock-based compensation.