Adam Smith is a Managing Director at VRC, where he advises on complex valuation, fair value, and financial reporting matters. He brings decades of valuation experience from PwC, the International Valuation Standards Council, and the Financial Accounting Standards Board, with work spanning business valuation, intangible assets, derivatives, M&A, financial reporting, litigation support, estate and gift tax, and ESOP-related valuations. His role at VRC appears especially focused on technical valuation guidance, fair value standards, and complex transaction/reporting issues.