Korea–U.S. FDI ADVISORY & VALUATION
Cross-Border Capital • Infrastructure • Enterprise Valuation
Overview
Advisory and valuation support for Korean sponsors, corporate investors, and cross-border stakeholders executing Foreign Direct Investment (FDI) in the United States.
Focus is on:
- Pre-commitment decision quality
- Enterprise-level valuation (not asset-only)
- Audit alignment under U.S. GAAP and IFRS
Engagements are structured as independent, fee-based advisory—not transaction brokerage.
Scope of Engagement
Strategic Investment Framing
- Capital deployment structure and sequencing
- Risk identification across market, operational, and regulatory dimensions
- Investment logic prior to capital commitment
Enterprise Valuation (U.S. Standards)
- Integrated valuation of:
- tangible assets
- identifiable intangible assets
- going concern and goodwill
- Aligned with:
- ASC 805 / ASC 820
- IFRS 3 fair value framework
Purchase Price Allocation (PPA)
- Audit-ready allocation for acquired businesses and infrastructure assets
- Identification and valuation of:
- contractual rights (PPAs, permits, licenses)
- customer relationships
- assembled workforce
- other identifiable intangibles
- Reconciliation with transaction structure and financial reporting
Capital Decision Advisory
- Independent investment review (pre- or mid-transaction)
- Feasibility and downside risk assessment
- Valuation-supported negotiation positioning
Infrastructure Focus
Power & Energy
- Gas-fired generation, merchant and contracted assets
- PPA-linked valuation considerations
- Capacity, dispatch, and market exposure
Data Centers
- Value evolution across development stages
- Capital commitment vs. valuation inflection
- Power availability and operational constraints
Industrial Platforms
- Long-term asset replacement cycles
- Economic obsolescence and capex requirements
- Integration within enterprise valuation
Cross-Border Execution Context
Korea–U.S. FDI requires coordination across:
- U.S. accounting and audit standards
- Cross-border financing structures
- Multi-party governance (sponsors, lenders, advisors)
Valuation is positioned as a core component of investment execution, not a downstream reporting exercise.
Engagement Approach
- Independent, fee-based advisory (no success fees)
- Integrated scope (no partial or fragmented valuation)
- Direct coordination with:
- sponsors
- auditors
- legal counsel
Typical Engagement Triggers
- Pre-acquisition investment decision
- Post-acquisition financial reporting (PPA)
- Investment reassessment under changing market conditions
- Cross-border audit or regulatory review
Positioning
This practice operates at the intersection of:
- Valuation economics
- Infrastructure investment
- Cross-border capital deployment
The objective is decision-grade analysis aligned with institutional standards.
Contact
Initial discussions are structured around engagement-level advisory, with limited client intake.
Korean Summary
[한국어 요약]
미국 내 투자(FDI)에 대한 가치평가 및 자문 서비스 제공
(인프라, 데이터센터, 에너지, 기업 인수 등)
미국 회계기준(ASC 805, IFRS)에 부합하는 통합적 평가 수행
단순 자산평가가 아닌 기업가치 기반 분석
문의는 영어로 진행됩니다.