[IFRS18 인사이트]① KB금융, 영업이익 새판…핵심변수 살펴보니

KB Financial's preparation for IFRS18 adoption reveals how Korea's major financial groups must overhaul earnings presentation and investor metrics after 20 years, creating significant operational and system integration challenges. The reclassification of earnings across operating, investing, and financing segments—particularly complex for diversified groups with 40%+ non-bank subsidiaries—will fundamentally reshape how markets interpret financial performance. This transition is a critical juncture for the Korean financial industry's accounting and disclosure framework.