For investment from, or merger with, a U.S. listed company, companies shall be subject to prospective or retrospective application of the U.S. Accounting Principles.
In case of investment from a U.S. non-listed company, Article 5471 of U.S. domestic tax law requires conversion into U.S. GAAP of financial statements of the invested companies.
Upon our international network and experience, we are supporting clients to prepare U.S. financial statements at reasonable expense in alliance with U.S. PCAOB-listed Acccounting Firms for submission to U.S. SEC.



Mr. Ham Young Jin and his associates are providing professional services.