[IFRS18 인사이트] LG, '전자·화학' 실적 영업이익서 빠진다

IFRS18 adoption will reclassify LG's subsidiary earnings from operating to non-operating items, lowering reported profits despite unchanged actual cash generation. This accounting change may shift market valuation focus from operating profit to NAV (net asset value), potentially benefiting holding company valuations. The restatement could ultimately help investors better assess LG's true economic value beyond headline earnings.