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Haewon Moon
Korea Accounting Institute
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SCHOLARLY PAPERS
3
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393
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Scholarly Papers (3)
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1.
A Review of Non-GAAP Reporting: Recommendations for Effective Implementation of Management-defined Performance Measures in Korea
Number of pages: 72
Posted: 06 May 2025
Seul Gi Oh
,
Hyungjin Cho
and Haewon Moon
Yonsei University, Korea Accounting Institute and Korea Accounting Institute
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182
(433,279)
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Abstract:
Non-GAAP, MPM, IFRS 18
2.
Persistence of Asset Impairment Losses and their Predictability of Future Operating Performance
Number of pages: 42
Posted: 01 Jul 2025
Last Revised: 02 Dec 2025
Hyungjin Cho
, Haewon Moon and
Batjargal Bolor-Erdene
Korea Accounting Institute, Korea Accounting Institute and Seoul National University
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122
(626,371)
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Abstract:
Impairment losses, Operating profit, IFRS 18, Persistence, Predictive value
3.
Preliminary Analysis of the Introduction of IASB Exposure Draft 'Business Combinations-Disclosures, Goodwill and Impairment (BCDGI)': Focusing on Strategic Business Combinations
The KARI Report No. 3, printed by the Korea Accounting Institute and the Korea Accounting Research Institute on April 30th, 2025
Number of pages: 45
Posted: 07 May 2025
Hyungjin Cho
, Haewon Moon and
Seul Gi Oh
Korea Accounting Institute, Korea Accounting Institute and Yonsei University
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89
(783,685)
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Abstract:
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