Korea University
- GPA
- 4.50 / 4.50 All graded courses: A+
Credentials
MERIDIAN is a student society within Korea University's Crimson Brain programme. I researched financial policy, marketing and corporate governance there.
For consistent participation in the society's events and activities in the spring 2026 semester.

Awarded to my study group, IT Study, for the spring 2026 semester.

Award certificate
Original Korean document. English context alongside.
FIRST 100 was one of 21 finalists and was presented at the National Assembly.

Official certificate
Original Korean document. English context alongside.

One-on-one peer tutor for the English-taught IFRS Intermediate Accounting I course. Received an Excellence Award for the programme.
Peer tutoring, IFRS Intermediate Accounting I (taught in English)
Excellence Award
A journal entry is the conclusion. The accounting judgment comes before it.
So I began with classification. Depending on its business model, a debt security is measured at amortised cost (AC), at fair value through other comprehensive income (FVOCI) or at fair value through profit or loss (FVPL). AC and FVOCI both recognise interest revenue by the effective interest method, built on present value and a carrying-amount schedule; FVOCI then takes fair-value changes to OCI, FVPL takes them to profit or loss.
For financial liabilities, I worked through bonds with warrants as compound instruments: the liability component at the present value of its cash flows at the market rate, the residual to the warrants in equity, and the discount unwound through interest expense.
Annotated worked examples and recorded explanations helped fellow students see where every figure came from.