[IFRS18 인사이트] LX홀딩스, '지분법손익' 의존 낮추기 열쇠는

IFRS18 implementation presents a structural financial challenge for holding companies like LX Holdings, as equity method earnings will shift from operating income to investment income starting 2027. With subsidiary operating profits insufficient to maintain current profit levels, strategic reclassification of related companies through substantive control becomes a critical financial restructuring tool. This accounting change underscores how regulatory updates can fundamentally reshape financial performance reporting.