Korean research links intangible impairments to long-term performance
A new report from the Korea Accounting Research Institute (KARI) offers fresh insight into the practical implications of IFRS 18 for Korean companies—especially around the recurring nature of impairment losses. The findings challenge the traditional view of intangible asset impairments as mere accounting one-offs, suggesting instead a strong link to underlying business performance.
This matters because IFRS 18 will bring impairment losses into clearer focus within operating income. For investors and stakeholders, this shift makes such charges more prominent and more meaningful. In the Korean market, where corporate structures are often complex and goodwill holdings can be substantial, the implications are particularly important. The key takeaway is that impairment disclosures are set to become more transparent, and investor scrutiny is likely to increase.
For those fluent in Korean, the full report is available via the KASB website.
