Korea M&A Corporation

SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN KOREAN GAAP AND U.S. GAAP In many respects, Korean GAAP are substantially the same as U.S. GAAP. However, there are certain significant differences between Korean GAAP and U.S. GAAP which are summarized below. This summary should not be taken as exhaustive of all Korean/U.S. GAAP differences. No attempt has been made to identify all disclosure, presenta..