[외부감사 진단]K디스플레이, 회계 합격점···LG, 영업권 관리 과제

Both Samsung Display and LG Display obtained unqualified audit opinions, validating their financial transparency and accounting compliance under K-IFRS standards. However, LG Display faces ongoing scrutiny on goodwill impairment management, highlighting risks in M&A valuations and subjective cash flow projections. As the industry shifts to high-margin OLED markets, these companies' ability to proactively manage identified financial risks while stabilizing yields will determine their competitive position.