[IFRS18 인사이트] 고려아연, 美 제련소 초기 가동률 '관건'

The adoption of IFRS 18 will redefine operating profit by including items like impairment losses and foreign exchange gains/losses, which were previously categorized as non-operating. For Korea Zinc, the performance of its US smelter project becomes critical, as any initial low utilization rates could directly trigger operational volatility through impairment recognition under the new standards.