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GAAP vs IFRS

Decoding US Accounting Rules: GAAP vs IFRS | Expert Insights in 2024

Navigate the GAAP vs IFRS debate in US Accounting effortlessly. Gain expert insights, make sense of regulations. Your guide to financial clarity.

The evolving landscape of accounting standards unfolds a nuanced debate between the Generally Accepted Accounting Principles and the International Financial Reporting Standards. These two frameworks, while sharing a common goal of transparent financial reporting, diverge in their approaches, giving rise to a multifaceted discourse with far-reaching implications for the financial world.

1. Introduction

The evolution of accounting standards has witnessed the crystallization of two dominant frameworks – General Accounting Accepted Principles and International Financial Reporting Standards. In the labyrinth of financial reporting, companies grapple with choosing between these standards, each with its unique history, principles, and global relevance. The debate surrounding GAAP vs IFRS is not a mere academic exercise but a pivotal consideration with implications for investment decisions, legal compliance, and the global financial landscape.

1.1. Evolution of Accounting Standards

The journey of accounting standards traces back to the aftermath of the 1929 stock market crash when the need for standardized, transparent financial reporting became glaringly apparent. What emerged were the General Accounting Accepted Principles, designed to restore investor confidence by providing a reliable framework for financial statements. Over time, GAAP has become deeply embedded in the U.S. financial system, shaping the way companies communicate their financial health.

On the global stage, the International Financial Reporting Standards evolved as a response to the growing interconnectedness of economies. The International Accounting Standards Board (IASB) took the reins in developing IFRS, aiming for a standardized global language of financial reporting. This set the stage for a two-pronged approach to financial reporting standards – General Accounting Accepted Principles dominating in the U.S. and International Financial Reporting Standards gaining traction internationally.

1.2. The Crucial Role of GAAP and IFRS

GAAP stands as the bedrock of accounting standards in the United States, overseen by the Financial Accounting Standards Board (FASB). Its principles, rooted in historical cost, revenue recognition, and matching, provide stability and a familiar structure for U.S. businesses. On the other hand, IFRS, under the stewardship of the IASB, operates as a global player, emphasizing fair value, substance over form, and materiality.

The significance of General Accounting Accepted Principles lies in its historical context and its alignment with the unique needs of the U.S. business environment. Its principles have served as a guiding light for American companies, offering a consistent framework for financial reporting. International Financial Reporting Standards, with its global perspective, caters to the interconnectedness of today’s businesses, providing a common language for multinational corporations.

1.3. Navigating the GAAP vs IFRS Dilemma

The choice between General Accounting Accepted Principles and International Financial Reporting Standards is not a one-size-fits-all decision. Companies grapple with a complex decision-making process, considering factors such as their geographical reach, industry nuances, and investor preferences. This debate is not isolated to boardrooms; it resonates in financial markets, legal proceedings, and regulatory landscapes, shaping the very fabric of financial reporting practices.

2. Understanding GAAP

2.1. The Foundation of GAAP

a. Historical Roots and Evolution

GAAP’s roots delve deep into the need for a standardized accounting framework post the 1929 stock market crash. FASB emerged as a response to the chaos that ensued, charged with the responsibility of establishing and improving financial accounting and reporting standards. The journey of GAAP has been one of continuous evolution, adapting to the changing business landscape and regulatory requirements.

b. FASB’s Ongoing Influence

The Financial Accounting Standards Board (FASB) stands as the guardian of GAAP, playing a pivotal role in setting and refining accounting standards. FASB’s mission goes beyond rule-making; it seeks to improve financial reporting, providing transparency and relevance in financial statements. The ongoing influence of FASB ensures that GAAP remains adaptive and responsive to the dynamic nature of business transactions.

2.2. Core Principles Anchoring GAAP

a. Embracing the Historical Cost Principle

One of the cornerstones of GAAP is the historical cost principle, dictating that assets should be recorded at their original cost. This principle provides stability and reliability in financial statements, allowing users to assess the financial health of a company based on the actual cost of its assets at the time of acquisition. While critics argue that this approach may not reflect current market values, proponents emphasize the prudence and consistency it offers.

b. Revenue Recognition as a Cornerstone

GAAP’s approach to revenue recognition centers on the realization and earned criteria. Revenue is recognized when it is realized or realizable and earned. This conservative approach ensures that revenue is not prematurely recognized, aligning with the matching principle. While this method may defer recognizing revenue until later stages in the sales cycle, it safeguards against potential overstatement and presents a cautious picture to investors.

c. The Significance of the Matching Principle

The matching principle is a guiding force in GAAP, emphasizing the alignment of expenses with the revenue they generate. This principle ensures that the costs associated with generating revenue are recognized in the same period as the revenue itself, presenting a more accurate portrayal of a company’s profitability. While adhering to the matching principle might result in lower reported profits during high-revenue periods, it provides a more realistic long-term view.

2.3. Scrutinizing Criticisms and Recognizing Limitations

a. Rigidity vs. Stability

One common criticism leveled against GAAP is its perceived rigidity, particularly regarding the historical cost principle. Critics argue that this approach may not capture the true economic value of assets, especially in industries with rapidly changing market conditions. However, proponents assert that this rigidity provides stability and consistency, allowing for easier comparison across periods and industries.

b. The Balancing Act of Revenue Recognition

The conservative approach to revenue recognition in GAAP has faced scrutiny for potentially understating a company’s immediate financial performance. Critics argue that this caution may not be reflective of a company’s true economic position, especially in industries where revenue realization is instantaneous. However, the balancing act lies in mitigating the risk of premature revenue recognition, ensuring financial statements maintain integrity and accuracy.

c. Challenges in Adhering to the Matching Principle

While the matching principle aligns expenses with revenue, critics contend that it introduces complexities in determining the direct association between costs and specific revenue streams. This challenge becomes more pronounced in industries with diverse revenue sources. Despite these challenges, adhering to the matching principle remains integral in presenting a holistic view of a company’s financial health, helping investors make informed decisions.

3. Embracing IFRS

3.1. IFRS: A Global Framework

a. The Rise of International Financial Reporting Standards

The emergence of IFRS marks a significant shift towards a globalized approach to financial reporting. As businesses expanded internationally, the need for a common accounting language became evident. IFRS, under the stewardship of the International Accounting Standards Board (IASB), rose to prominence as a framework that transcends borders, providing a standardized set of principles for companies operating on the world stage.

b. IASB’s Pivotal Role in Shaping IFRS

The International Accounting Standards Board (IASB) shoulders the responsibility of developing and maintaining IFRS. Unlike GAAP, IFRS operates under a principles-based approach, focusing on broad principles rather than detailed rules. This flexibility allows for easier adaptation to diverse business environments, making IFRS an attractive choice for multinational corporations seeking a harmonized approach to financial reporting.

3.2. Unpacking Core Principles of IFRS

a. Fair Value Measurement: A Paradigm Shift

One of the fundamental differences between GAAP and IFRS lies in the approach to asset valuation. While GAAP predominantly adheres to the historical cost principle, IFRS leans towards fair value measurement. Fair value reflects the current market value of assets, providing a more dynamic and responsive perspective. Critics argue that fair value introduces volatility, but proponents emphasize its relevance in capturing real-time economic conditions.

b. Substance Over Form: Emphasizing Economic Reality

In IFRS, the substance of transactions takes precedence over their legal form. This principle ensures that financial statements reflect the economic reality of transactions, promoting transparency and accuracy. While this approach aligns with the overarching goal of providing relevant information to users, it requires careful judgment and interpretation, potentially introducing subjectivity in financial reporting.

c. Materiality’s Role in Flexibility

IFRS introduces greater flexibility in materiality judgments compared to GAAP. Materiality refers to the threshold at which information becomes relevant to users. The more flexible stance in IFRS allows entities to exercise judgment in determining what information is material, considering both quantitative and qualitative factors. This flexibility, while enhancing the adaptability of IFRS, also raises concerns about potential inconsistencies in financial reporting.

3.3. Weighing Advantages and Drawbacks

a. IFRS Flexibility: A Double-Edged Sword

The flexibility embedded in IFRS is both its strength and weakness. Proponents argue that this adaptability makes IFRS suitable for diverse business environments, allowing for easier integration with various industries and legal systems. However, critics contend that this very flexibility can lead to inconsistencies and a lack of comparability, challenging the reliability of financial statements for investors and stakeholders.

b. Global Appeal vs. Application Challenges

The global nature of IFRS makes it an attractive choice for multinational companies aiming for consistency in financial reporting across borders. The common language of IFRS facilitates international transactions and fosters a seamless global financial landscape. However, the application of IFRS can pose challenges in jurisdictions with varying legal and regulatory frameworks, potentially leading to complexities in implementation and interpretation.

4. Key Differences Between GAAP and IFRS

4.1. Delving into Variances

a. Revenue Recognition: The GAAP-IFRS Divergence

One of the pivotal differences between GAAP and IFRS lies in the recognition of revenue. While both frameworks aim to depict the economic reality of transactions, their approaches diverge in certain key aspects. GAAP tends to be more prescriptive, providing specific guidelines for various industries, whereas IFRS adopts a broader principles-based approach, allowing entities more room for interpretation.

b. Inventory Valuation: Differing Approaches

The treatment of inventory valuation varies significantly between GAAP and IFRS. GAAP typically follows a specific set of rules for valuing inventory, such as the Last In, First Out (LIFO) or First In, First Out (FIFO) methods. In contrast, IFRS permits the use of various methods, including FIFO and weighted average, offering companies more flexibility in choosing an approach that aligns with their specific business dynamics

c. Consolidation Methods: Navigating Complexity

Consolidation methods, particularly in the context of subsidiaries and investments, showcase differences between GAAP and IFRS. GAAP often employs a more rule-based approach, specifying conditions for consolidation. In contrast, IFRS focuses on a principles-based approach, considering the substance of relationships rather than relying on rigid criteria. This variance introduces nuances in financial reporting, influencing how companies present their financial position and performance.

4.2. The Impact on Financial Statements

a. Shaping Investor Perception

The differences in revenue recognition, inventory valuation, and consolidation methods contribute to variations in financial statements produced under GAAP and IFRS. Investors, as key stakeholders, must navigate these differences to gain an accurate understanding of a company’s financial health. The choice between GAAP and IFRS significantly shapes investor perception, influencing investment decisions and risk assessments.

b. Decision-Making Dynamics

Companies, in choosing between GAAP and IFRS, must consider the implications on decision-making dynamics. The framework adopted affects how financial information is presented, potentially influencing strategic decisions, mergers and acquisitions, and capital-raising activities. Understanding the impact of these frameworks on decision-making is crucial for entities operating in dynamic and competitive business environments.

4.3. Global Adoption Trends: A Comparative Analysis

The adoption trends of GAAP and IFRS provide insights into the global dynamics of financial reporting standards. While GAAP maintains dominance within the United States, IFRS has gained traction in numerous jurisdictions worldwide. Understanding the factors influencing these trends, such as regulatory requirements, investor preferences, and global market integration, sheds light on the evolving landscape of accounting standards.

“Accounting isn’t just about profits and losses; it’s about sculpting the financial soul of a company.” Michael Johnson

5. The Evolution of Accounting Standards

5.1. GAAP’s Historical Odyssey

a. Post-1929: A Catalyst for Change

The stock market crash of 1929 served as a catalyst for rethinking the approach to financial reporting. The chaos that ensued prompted the establishment of standardized accounting principles, laying the foundation for what would later become GAAP. The primary goal was to restore investor confidence by providing a reliable framework for financial statements, reducing uncertainty and fostering stability in financial markets.

b. Amendments and Updates: Shaping GAAP’s Trajectory

GAAP’s journey has not been static; it has evolved through amendments and updates to address emerging challenges and align with changing business dynamics. The Financial Accounting Standards Board (FASB) plays a pivotal role in shaping GAAP, ensuring that it remains relevant, transparent, and responsive to the needs of companies and investors. The ongoing commitment to refinement reflects a dedication to maintaining the integrity of financial reporting.

5.2. Internationalization Efforts

a. Pioneering Attempts at Global Standardization

As globalization gained momentum, so did the recognition of the need for global accounting standards. Efforts were made to align U.S. GAAP with international standards, but achieving a universal standard proved challenging. The push for global standardization gained traction with the rise of IFRS, offering a framework that transcends national boundaries and facilitates consistency in financial reporting for multinational corporations.

b. The Challenge of Aligning U.S. Standards Globally

While the concept of global accounting standards gained support, aligning U.S. GAAP with international standards presented formidable challenges. The unique legal, regulatory, and cultural landscape in the United States posed hurdles to seamless integration. Despite these challenges, the pursuit of convergence and harmonization continued, reflecting the recognition of the interconnectedness of global economies.

5.3. Convergence Initiatives

a. The Ongoing Pursuit of Harmonization

Convergence initiatives aimed at harmonizing GAAP and IFRS gained prominence in the early 21st century. The objective was to reduce disparities between the two frameworks, fostering a more standardized global approach to financial reporting. While full convergence remained elusive, progress was made in aligning specific standards, reflecting a commitment to minimizing inconsistencies and facilitating ease of comparison for investors and stakeholders.

b. Prospects and Hurdles in a Unified Global Standard

The prospects of a unified global accounting standard remain a tantalizing goal, promising enhanced comparability and consistency in financial reporting. However, hurdles such as divergent national interests, legal complexities, and varying levels of standard-setting infrastructure continue to challenge the realization of this vision. Navigating these obstacles requires ongoing collaboration and a commitment to the overarching goal of global financial transparency.

6. Regulatory Bodies Influencing GAAP

6.1. FASB’s Pivotal Role

a. GAAP’s Guardian: The FASB Mandate

The Financial Accounting Standards Board (FASB) stands as the guardian of GAAP, wielding influence over the development and refinement of accounting standards. FASB’s mandate goes beyond rule-making; it encompasses a commitment to improving financial reporting, ensuring that standards are not only relevant but also responsive to the evolving needs of businesses and investors.

b. FASB’s Mission in Financial Reporting Improvement

FASB’s mission revolves around the improvement of financial reporting through the development of high-quality accounting standards. The board operates under a due process system, seeking input from various stakeholders, including investors, auditors, and preparers of financial statements. This collaborative approach ensures that GAAP remains a robust and adaptive framework that reflects the intricacies of modern business transactions.

6.2. SEC’s Watchful Eye

a. SEC’s Authority in Recognizing GAAP Standards

The Securities and Exchange Commission (SEC) plays a crucial role in the oversight of financial reporting in the United States. While the FASB sets accounting standards, the SEC has the authority to recognize and prescribe the principles used in the preparation of financial statements for publicly traded companies. This dual-layered system ensures a balance between industry expertise and regulatory oversight in shaping GAAP.

b. SEC’s Contributions to Financial Transparency

The SEC’s contributions to financial transparency extend beyond its recognition of GAAP standards. The commission actively engages in rule-making and enforcement to ensure that companies adhere to accounting principles and provide accurate and timely financial information to investors. The synergy between the SEC and FASB reinforces the integrity of financial reporting in the U.S. capital markets.

6.3. AICPA’s Industry Impact

a. AICPA: Nurturing Professional Standards

The American Institute of Certified Public Accountants (AICPA) plays a vital role in shaping professional standards within the accounting industry. While not directly involved in setting GAAP, the AICPA contributes to the development of ethical and professional standards that guide the conduct of accountants. This commitment to excellence enhances the credibility of financial reporting, reinforcing the trust that stakeholders place in GAAP.

b. Industry-Wide Compliance through AICPA Guidance

The AICPA’s influence extends beyond standards development to encompass industry-wide compliance. The organization provides guidance on best practices, ethical considerations, and emerging issues within the accounting profession. This guidance ensures a cohesive and ethical approach to financial reporting, aligning with the principles embedded in GAAP and contributing to the overall reliability of financial statements.

7. International Bodies Shaping IFRS

7.1. IASB’s Global Mandate

a. IASB’s Significance in IFRS Development

The International Accounting Standards Board (IASB) holds a central role in the development and maintenance of IFRS. Unlike the FASB’s role in the U.S., the IASB operates on a global scale, aiming to set accounting standards that are applicable and relevant to entities worldwide. The IASB’s commitment to a principles-based approach reflects its recognition of the diverse needs of global businesses.

b. A Global Perspective in Standard Setting

The IASB’s global perspective is intrinsic to its standard-setting process. The board considers input from various regions, industries, and stakeholders, ensuring that IFRS reflects the nuances of international business. The principles-based approach allows for adaptability, catering to the diverse legal, economic, and cultural landscapes in which entities operate globally.

7.2. IFRIC’s Interpretative Role

a. Navigating Grey Areas: IFRIC’s Guidance

The International Financial Reporting Interpretations Committee (IFRIC) plays a crucial role in navigating interpretative challenges within IFRS. Given the principles-based nature of IFRS, grey areas may arise, requiring clarification and guidance. IFRIC addresses these challenges by providing interpretations and guidance, ensuring consistent application of IFRS standards across diverse industries and jurisdictions.

b. Consistent Application of IFRS Standards

Consistency in the application of IFRS standards is paramount to ensuring comparability and reliability in financial reporting. IFRIC’s interpretative role contributes to this objective by offering guidance on ambiguous or complex issues. This commitment to clarity and consistency aligns with the overarching goal of IFRS – to provide a common language for financial reporting that transcends geographical and industry-specific boundaries.

7.3. Monitoring Board’s Oversight

a. Ensuring Independence in Standard Setting

The Monitoring Board plays a crucial oversight role in ensuring the independence and effectiveness of the IFRS Foundation, which houses the IASB. Independence is a cornerstone of credible standard-setting, and the Monitoring Board’s role is to safeguard the integrity of the standard-setting process. This commitment to independence reinforces the trust that global stakeholders place in IFRS as a reliable and unbiased framework.

b. The Role of the Monitoring Board in IFRS Integrity

The Monitoring Board’s vigilance extends beyond independence to the broader integrity of the IFRS framework. By overseeing the activities of the IFRS Foundation and IASB, the Monitoring Board contributes to the credibility of IFRS as a global accounting standard. This oversight ensures that IFRS continues to meet the evolving needs of global financial markets and remains a trusted framework for transparent financial reporting.

8. Impact on Financial Reporting

8.1. Side-by-Side Comparison

a. Financial Statement Variances: GAAP vs IFRS

A side-by-side comparison of financial statements prepared under GAAP and IFRS reveals variances arising from differences in principles, approaches, and interpretations. These variances extend to revenue recognition, asset valuation, and consolidation methods, influencing the reported financial position and performance of entities. Investors and analysts must navigate these differences to glean accurate insights into a company’s financial health.

b. Interpretation Challenges for Investors

Investors face interpretation challenges when analyzing financial statements prepared under different frameworks. Understanding the nuances of GAAP and IFRS differences is crucial for making informed investment decisions. The ability to discern how specific accounting choices impact financial metrics empowers investors to evaluate risks, assess potential returns, and navigate the complexities of the global investment landscape.

8.2. Revenue Recognition Dynamics

a. The Nuances of Revenue Recognition

The nuances of revenue recognition under GAAP and IFRS reflect the underlying philosophies of each framework. GAAP, with its prescriptive guidelines, provides specific criteria for recognizing revenue in various industries. In contrast, IFRS adopts a broader approach, emphasizing the substance of transactions over rigid rules. Navigating these nuances requires a deep understanding of industry dynamics and the specific requirements of each framework.

b. Implications for Investor Decision-Making

The implications of revenue recognition dynamics extend to investor decision-making. Differences in when and how revenue is recognized can influence perceptions of a company’s immediate financial performance. Investors must factor in these nuances to make informed decisions, considering the impact on key financial metrics such as earnings per share, profit margins, and return on investment.

8.3. Asset Valuation Approaches

a. Valuation Philosophies: Fair Value vs. Historical Cost

The variance in asset valuation philosophies between GAAP and IFRS introduces complexities in financial reporting. GAAP’s adherence to historical cost provides stability and consistency, albeit potentially understating the current market value of assets. In contrast, IFRS’s emphasis on fair value introduces a more dynamic and responsive approach to asset valuation. Companies must navigate the trade-offs between stability and accuracy in presenting their financial position.

b. Balancing Accuracy and Stability in Asset Reporting

Balancing accuracy and stability in asset reporting requires careful consideration of the trade-offs between fair value and historical cost. Companies must weigh the benefits of presenting current market values against the potential volatility introduced by fair value measurements. Striking the right balance ensures that financial statements accurately reflect the economic reality of a company’s assets while providing stakeholders with a stable and reliable foundation for decision-making.

9. Challenges in Adoption

9.1. Corporate Resistance Factors

a. Unpacking Corporate Hesitations

The decision to adopt new accounting standards, whether transitioning from GAAP to IFRS or vice versa, is met with corporate hesitations. Companies fear the potential disruptions, costs, and uncertainties associated with the transition. Understanding these resistance factors is essential for regulatory bodies, standard-setters, and industry stakeholders to develop strategies that facilitate smoother adoptions and ensure widespread compliance.

b. Overcoming Corporate Resistance Challenges

Overcoming corporate resistance challenges requires a multi-faceted approach. Clear communication on the benefits of the new standards, comprehensive training programs, and support mechanisms can alleviate concerns. Regulators and standard-setters must collaborate with industry representatives to address specific challenges faced by different sectors, fostering a cooperative environment conducive to successful adoptions.

9.2. Implementation Costs

a. Financial and Operational Impacts

The implementation of new accounting standards incurs financial and operational impacts for companies. Costs associated with staff training, system upgrades, and adjustments to internal processes contribute to the overall financial burden. Companies must carefully assess these costs and develop comprehensive implementation plans to mitigate disruptions and ensure a seamless transition to the new standards.

b. Strategies for Mitigating Implementation Costs

Strategies for mitigating implementation costs involve proactive planning, phased adoption approaches, and leveraging technology. Companies can benefit from engaging with industry peers that have successfully navigated similar transitions, learning from best practices and challenges. Collaboration between standard-setters, regulatory bodies, and industry associations plays a crucial role in developing strategies that balance the need for improved standards with the practicalities of implementation.

9.3. Training and Skill Gaps

a. The Need for Specialized Training

The adoption of new accounting standards introduces the need for specialized training to ensure that professionals possess the skills required for compliance. Training programs must address the nuances of the new standards, focusing on changes in accounting principles, reporting requirements, and the application of new methodologies. Bridging skill gaps is crucial for maintaining the integrity and accuracy of financial reporting.

b. Collaborative Approaches to Skill Development

Collaborative approaches to skill development involve partnerships between educational institutions, professional organizations, and industry players. The goal is to create comprehensive training programs that equip professionals with the knowledge and skills necessary for successful compliance. Standard-setters and regulators can play a pivotal role in promoting and endorsing such collaborative initiatives, fostering a culture of continuous learning within the accounting profession.

10. Legal Implications for Corporations

10.1. Legal Challenges in GAAP Compliance

a. Litigation Risks in GAAP Adherence

The legal challenges associated with GAAP compliance include litigation risks arising from alleged non-compliance. Companies adhering to GAAP must navigate the complexities of the legal landscape, ensuring that their financial statements withstand scrutiny. Implementing robust internal controls, engaging in transparent communication, and staying abreast of legal developments are essential strategies for mitigating litigation risks.

b. Strategies for Legal Compliance in GAAP

Strategies for legal compliance in GAAP involve proactive measures to minimize litigation risks. This includes fostering a culture of compliance within the organization, conducting regular internal audits, and seeking legal counsel to ensure alignment with evolving regulations. Companies that prioritize legal compliance contribute to the overall stability and trustworthiness of the financial reporting ecosystem.

10.2. Legal Battles in IFRS Adoption

a. Navigating Legal Challenges in IFRS Transition

The transition to IFRS introduces legal battles that companies must navigate effectively. Disputes may arise over interpretations of IFRS standards, potentially leading to litigation. Companies must engage in comprehensive risk assessments, understanding the legal implications of IFRS adoption, and implementing measures to mitigate potential legal challenges.

b. Legal Safeguards for Companies Adopting IFRS

Legal safeguards for companies adopting IFRS involve proactive steps to minimize legal risks. This includes engaging legal experts in the transition process, conducting impact assessments, and implementing robust governance structures. Companies that prioritize legal safeguards position themselves to navigate the complexities of IFRS adoption with resilience and integrity.

10.3. Risk Mitigation Strategies

a. Legal Safeguards: Mitigating Risks in Regulatory Compliance

Legal safeguards play a pivotal role in mitigating risks associated with regulatory compliance. Companies must implement effective risk management strategies, including regular legal audits, compliance training, and a responsive approach to legal developments. A proactive stance towards legal safeguards enhances a company’s ability to navigate the intricate landscape of financial reporting standards.

b. Strategies for Minimizing Legal Challenges in Reporting Standards

Strategies for minimizing legal challenges in reporting standards involve a holistic approach to risk management. This includes collaboration with legal professionals, staying informed about evolving regulations, and fostering a culture of compliance within the organization. Companies that prioritize these strategies not only mitigate legal challenges but also contribute to the overall reliability and credibility of financial reporting standards.

11. Investor Perspectives

11.1. Investor Preferences

a. Surveying Investor Preferences: GAAP or IFRS?

Understanding investor preferences is crucial in the GAAP vs. IFRS discourse. Surveys play a valuable role in gauging investor sentiment and preferences regarding financial reporting standards. The insights gleaned from such surveys inform standard-setters, regulators, and companies in aligning financial reporting practices with investor expectations.

b. Implications of Investor Preferences on Reporting Standards

The implications of investor preferences on reporting standards are far-reaching. Companies that align with investor preferences enhance transparency and communication, fostering trust and confidence. Standard-setters and regulators, informed by investor feedback, can shape standards that not only meet regulatory requirements but also cater to the information needs of investors in a dynamic and competitive market.

11.2. Impact on Investment Decision-Making

a. Investor Decision Dynamics: GAAP vs IFRS

Investor decision dynamics are influenced by the choice between GAAP and IFRS. Differences in financial reporting standards can impact the comparability of financial statements, influencing investment decisions. Investors must consider the implications of these standards on key metrics, risk assessments, and overall financial analysis to make informed and strategic investment decisions.

b. Strategic Impacts on Investment Choices

The strategic impacts of financial reporting standards on investment choices go beyond compliance. Companies that recognize the link between transparent financial reporting and investor confidence gain a strategic advantage. Similarly, investors who factor in the nuances of GAAP and IFRS differences in their decision-making processes navigate the complexities of the investment landscape more effectively.

11.3. Investor Education Initiatives

a. The Imperative of Investor Education

The imperative of investor education underscores the need for initiatives that enhance investor understanding of financial reporting standards. Educational programs, informational resources, and collaborative efforts between financial institutions and regulatory bodies contribute to a more informed investor community. An educated investor base not only demands higher standards of transparency but also actively participates in shaping the future trajectory of financial reporting.

b. Educating Investors on GAAP vs IFRS Implications

Educating investors on GAAP vs. IFRS implications involves demystifying the complexities of these frameworks. Providing accessible information, conducting investor workshops, and leveraging digital platforms for educational outreach are essential components. Investors empowered with a deeper understanding of financial reporting standards contribute to market efficiency and hold companies accountable for transparent and reliable reporting.

12. Ethical Considerations

12.1. Ethical Dimensions in Financial Reporting

a. Ethics in Financial Reporting Standards

Ethical considerations are integral to the formulation and adherence to financial reporting standards. The principles of integrity, objectivity, and transparency underpin ethical financial reporting. Standard-setters, regulators, and companies must navigate ethical dimensions to ensure that financial reporting serves the interests of investors and the broader public.

b. Upholding Integrity and Objectivity in Reporting

Upholding integrity and objectivity in reporting requires a commitment to ethical conduct. Companies must prioritize accurate representation over short-term gains, fostering a culture that values transparency. Regulators play a crucial role in setting the ethical tone, emphasizing the importance of unbiased and principled financial reporting in maintaining the integrity of capital markets.

12.2. Ethical Challenges for Accountants

a. Common Ethical Dilemmas in GAAP and IFRS

Accountants face common ethical dilemmas in navigating the intricacies of GAAP and IFRS. Issues such as revenue recognition, asset valuation, and disclosure requirements present challenges where ethical considerations intersect with professional responsibilities. Accountants must navigate these dilemmas with a commitment to ethical conduct, considering the broader impact on stakeholders and financial markets.

b. Navigating Ethical Challenges in Reporting Standards

Navigating ethical challenges in reporting standards involves equipping accountants with the tools and guidance needed for principled decision-making. Ongoing professional development, ethical training programs, and mentorship initiatives contribute to a culture of ethical awareness within the accounting profession. Companies, in turn, benefit from the assurance that financial reporting is not only compliant but also aligns with the highest ethical standards.

12.3. Regulatory Measures for Integrity

a. Regulatory Safeguards: Ensuring Ethical Conduct

Regulatory safeguards play a crucial role in ensuring ethical conduct in financial reporting. Regulatory bodies must establish and enforce ethical standards, conduct regular audits, and impose sanctions for non-compliance. A robust regulatory framework promotes integrity in financial reporting, reinforcing public trust in the accuracy and reliability of financial statements.

b. Maintaining the Integrity of Financial Reporting Standards

Maintaining the integrity of financial reporting standards requires a collaborative effort between regulators, standard-setters, and industry stakeholders. Periodic reviews, stakeholder consultations, and responsiveness to emerging ethical challenges contribute to the ongoing refinement of standards. The commitment to upholding ethical principles ensures that financial reporting continues to serve as a cornerstone of trust in the global business landscape.

13. Future Trajectories

13.1. The Evolution of Reporting Standards

a. Anticipating Future Changes

Anticipating future changes in reporting standards involves considering the dynamic nature of global business, technological advancements, and shifts in investor expectations. Standard-setters must adopt a forward-looking approach, engaging in scenario planning and staying attuned to emerging trends. The ability to anticipate future changes ensures that reporting standards remain relevant and adaptive to the evolving needs of the business environment.

b. Technological Innovations and Reporting

Technological innovations are poised to shape the future trajectory of reporting standards. The integration of artificial intelligence, blockchain, and data analytics introduces opportunities for enhanced accuracy, efficiency, and transparency in financial reporting. Standard-setters and companies must embrace these innovations responsibly, balancing the benefits of technology with the imperative of maintaining ethical and transparent financial practices.

13.2. Convergence vs. Divergence

a. Assessing Convergence Prospects

The prospects of convergence between GAAP and IFRS continue to be a topic of consideration. While convergence offers the promise of a more standardized global approach, challenges such as differing legal frameworks and regulatory philosophies persist. Assessing convergence prospects involves a nuanced examination of global trends, regulatory developments, and ongoing efforts by standard-setters to bridge divergences.

b. Navigating Divergences in Global Standards

Navigating divergences in global standards requires a pragmatic approach that acknowledges the unique needs of individual jurisdictions. The coexistence of multiple standards necessitates effective communication, education, and cross-border collaboration. Standard-setters can play a pivotal role in facilitating harmonization efforts, fostering a global financial reporting landscape that balances convergence with the flexibility needed to accommodate diverse economic and regulatory environments.

13.3. Sustainable Reporting Paradigms

a. The Rise of Sustainable Reporting

The rise of sustainable reporting reflects a paradigm shift in the broader understanding of corporate performance. Investors, regulators, and the public increasingly recognize the importance of environmental, social, and governance (ESG) factors. Future reporting standards are likely to integrate sustainable reporting paradigms, providing a more comprehensive view of a company’s long-term value creation and societal impact.

b. Integrating ESG Metrics into Reporting Standards

Integrating ESG metrics into reporting standards requires a collaborative effort between standard-setters, regulators, and industry stakeholders. The development of clear guidelines, standardized metrics, and transparent disclosure requirements enhances the credibility of sustainable reporting. Companies embracing ESG considerations in their financial reporting contribute to a more informed and responsible investment landscape.

14. Conclusion

Financial reporting standards, whether grounded in GAAP or IFRS, serve as the bedrock of transparency, trust, and accountability in the global business landscape. The evolution of these standards reflects a journey of adaptation to changing business dynamics, regulatory landscapes, and investor expectations. While GAAP and IFRS diverge in certain philosophies and approaches, they share a common goal – to provide reliable and relevant information for decision-making.

As we navigate the complexities of GAAP vs. IFRS, it is imperative to recognize the strengths and limitations of each framework. GAAP, with its historical cost emphasis and rule-based approach, offers stability and comparability. In contrast, IFRS, operating under a principles-based approach, provides flexibility and a global perspective. Understanding the variances in revenue recognition, asset valuation, and consolidation methods is essential for investors, analysts, and companies alike.

Looking ahead, the trajectory of reporting standards involves a delicate balance – between convergence and divergence, between technological innovation and ethical considerations, and between traditional financial metrics and sustainable reporting paradigms. The future holds the promise of more standardized, adaptive, and responsible reporting standards that cater to the diverse needs of a dynamic global economy.

In conclusion, as the landscape of financial reporting continues to evolve, stakeholders must remain vigilant, adaptive, and collaborative. Whether one adheres to GAAP or IFRS, the shared commitment to integrity, transparency, and accountability ensures that financial reporting remains a cornerstone of trust in the interconnected world of business and finance.

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sanakiras · 1 year ago

Text

BLOOM FOR ME

PAIRING — finance major!mingyu x law major!reader

WORD COUNT — 18.1k

SYNOPSIS — even though you and mingyu share the same friends, there’s a clear distance between you. when you make a drunken mistake, he suddenly becomes increasingly aware of your lack of a relationship with him, and he takes on the challenge of changing it — not expecting to fall for the ice princess who turns out to be less cold than he thought.

TAGS — college au, slice of life, strangers to fwb to lovers, angst, fem!reader, slowburn-ish, rollercoaster of somewhat unrealistic events, minor use of the fake dating trope, not proofread, explicit sexual content, inexpressive!reader, fear of intimacy, once again a fic that seemed better in my head than the finished product but idc!

♪ — pearly drops - bloom for me,, kid cudi - kitchen,, the fugees & ms lauryn hill - killing me softly with his song

NOTE — sooo this fic is pure self-indulgence because i wrote mc as a character very similar to myself! some of these scenes are based on my own experiences :D my personality type is intj which i incorporated a lot here, do with that what you will x

YOU AND KIM MINGYU JUST DON’T WORK.

to be honest, you don’t think you’ve ever met anyone who didn’t like him or get along with him. most people on campus either wanna be him or be with him — which makes sense, ‘cause he seems to have it all. he’s smart, talented, and awfully good-looking.

and in hindsight, you have no clue as to how or why you landed in his little clique a few months ago, which is composed of a bunch of guys who appear to have very little in common.

all you remember is how joshua, a pre-med student with a soft voice and a passion for playing guitar, introduced himself to you as you were both assigned to help out with student orientation week at the start of the new academic year, and the rest became history.

you’re not sure how he managed to wiggle his way into your personal life, or why he seems so goddamn keen to be there for that matter. the same goes for his friends — chan, seungcheol, soonyoung, minghao, seokmin and mingyu. you’re closest to joshua and seokmin, though you get along well with most of the group.

soonyoung is pursuing performing arts, and he’s loud — extremely loud. you like his sense of humor though. chan does theatre and has mentioned he wants to have his own dance studio later in life. seokmin also does theatre and is arguably the biggest ray of sunshine you’ve ever met. cheol is a business administration major, a great debater, has quite the fire in him, and he looks great in a suit. minghao is more reserved — a psychology major. very sweet and polite, likes to meditate and is surprisingly good at martial arts as well.

and then there’s mingyu.

he studies finance, though he’s considerably less obnoxious than most of the students who pursue said degree. from what you’ve gathered, he has quite the range of talents, which, in all fairness, is pretty impressive.

the guy might as well be the complete opposite of you. he’s popular, loud, outgoing, smiles a lot, known to have a real heart of gold. an entertainer.

you find yourself at the other end of the spectrum. much more on the quiet side, usually only speaking up if you deem it necessary with a sarcastic quip, more often skipping social gatherings than actually attending them.

yet in spite of your closed-off nature, the majority of people closest to you are extroverted, always trying to pull you with them in their adventures, though remaining respectful and understanding when you don’t come with — because that’s just the way you are.

perhaps that’s the sole reason why your relationship with mingyu can easily be described in a single word.

non-existent.

neither of you have anything against each other — it’s just that, out of the group, you seem to have the least of a connection with him. you certainly never do anything together or talk to one another when you’re not with the rest of the guys, and even during the moments you are, saying you’ve had a proper conversation with him would be an overstatement.

for the most part, aside from saying one-worded greetings and goodbyes, you pretty much just disregard the other’s existence.

or, well — that used to be the case.

because there’s this dirty secret the friend group doesn’t know about — and that’s that you and mingyu slept together.

it happened only a few weeks ago. it was supposed to be a simple, fun night dancing and letting loose at soonyoung’s party, which he hosted right after midterms were over. everyone got drunk, including you — way more drunk than usual, it was terrible — and the only thing you remember is waking up in a room you’d never seen before, a bed that definitely didn’t feel like the one you wake up in every morning, your clothes discarded on the floor, and his warm body next to yours.

had you been even the slightest bit sober back then, you absolutely wouldn’t have gotten into bed with him.

it’s not that you don’t find him attractive. on the contrary. he’s sex on a stick, with his strong arms, small waist, sharp jawline and beautiful tan skin — it’s no surprise he’s done several modeling jobs for some extra cash.

but despite all of that, casual hook-ups with people in your circle are not your thing. they’re not his either.

neither of you remember much of that night. you two are rarely ever alone together, so it’s practically been impossible to talk to you about it, and you’ve never been close enough with one another to even text or meet up.

after the incident, you just continued living your life like everything was the same as before. honestly, for the most part, it was.

but mingyu likes to take risks in life. that, and being open about his feelings is just who he is. so he wants to talk to you, privately.

when he finally does manage to catch you alone, which happens to be right after you’ve walked out of your criminal law class, you’re not exactly welcoming to him.

“what are you doing at the other side of campus?” is all you greet him with.

“i’m good, thank you for asking.” he jokes in an attempt to make things more light-hearted, but you don’t pull a single muscle, face remaining the exact same, so he swallows and clutches the strap of his shoulder bag a little tighter. “i, uh... i felt like we should talk about what happened the other night. soonyoung’s party.”

“what’s there to talk about?”

“what we did. together.”

“we fucked. so what?”

oh. that’s a much more blunt response than he expected, even if he is used to those kind of remarks from you.

“well—” he cuts himself off, really cursing himself for not properly thinking of what to say to you before showing up outside of your lecture hall all of a sudden, “don’t you think it’s something we gotta discuss?”

“you want a professional analysis about how much i enjoyed it or something?” you ask with a furrowed brow. “not that i’d be able to give you one, considering it was all just a blur.”

“yeah, i can’t exactly remember much of it either. look, i... i don’t usually hook up with people i’m friends with—”

“except we’re not friends. i don’t think you’ve ever said as much to me as you have in this conversation.”

even though it’s true, it does feel like a slap across the face for a reason he can’t pinpoint. he’s aware you can be blunt sometimes, but this is more than people usually get out of you.

“fine. we’re just acquaintances. but we do share the same friends.” he says after a moment of awkward silence, his tone sounding a little colder than before, subconsciously trying to compensate for your unwelcoming attitude. “doesn’t that matter to you?”

sucking at the inside of your cheek, you sigh. “did your roommate notice me?”

his roommate being jeon wonwoo, the cute computer science major who likes to spend his free time working out and playing video games, always walking around campus with headphones stuck in his ears and a pair of glasses up on his nose. he and mingyu are both on the football team, you’re pretty sure.

“no. he didn’t see a thing. not as far as i know, anyway.”

“good. so that means we can both just pretend it never happened, yeah?” the smile you put on your face is so painfully fake that it makes him clench his jaw.

“yeah.” he mumbles bitterly, and you move away from him, going down the stairs, and mingyu rests his head against the wall, huffing in annoyance and embarrassment.

to be completely honest, he’s not sure why the whole ordeal bothers him so much. what you said was all true, even if you could’ve worded it differently.

many, many questions pop up in his mind. do you have something against him? do you not like him? if that’s the case, why? has he ever said something that caused you to get a bad impression of him? what do his friends have that he doesn’t, aside from considerably shorter legs?

he’s not sure what it is about you he finds so weirdly intriguing, but whatever it is, he’s discovered a fresh determination in him to find out.

mingyu is unsure of how to handle the situation with you. every time you look at him, all he sees is utter disinterest, though there’s very little he can make out of your facial expressions in the first place.

he finds himself seated at a table in the library with minghao, seungcheol and chan, pondering over the exam he’s got coming up at the end of the week, said thoughts coming to a halt once he spots you at the other side of the hall.

his gaze involuntarily follows you as you appear to be scanning a few bookshelves.

if he’s being honest, he’d already noticed you before the drunk-sex incident. he always thought you were pretty, and based on your your vocabulary and the way you spoke, he figured you were intelligent as well, so he silently admired you from afar.

and now, those feelings have only increased.

his eyes linger on your figure. it’s such a fucking shame he doesn’t remember his hands on your skin, the touch of your lips — he could actually cry just imagining it.

then he feels he’s getting too far in the sexual innuendos in his head, so he tells himself to stop right the hell now before his excitement starts to show in his pants.

god, he’s never like this. why is it irking him so much?

it’s chan — the youngest of the group — who grabs your attention, beckoning for you to come over to the table.

when you move to sit down on the empty chair between him and seungcheol, they begin to talk about how the shitty assignments they’re working on are so not worth their time, how one of cheol’s professors didn’t bother showing up for his lecture yesterday morning, and minghao mentions something about a new group project of his—

—and the whole fucking time, you feel mingyu’s gaze burning on you.

it both confuses and intrigues you. what the hell does he want now?

then when two of the boys get into a discussion, you stare right back at him, almost as if to tell him you’re aware of him watching you and you’re watching him as well, and a very thick yet silent tension rises between you.

he swears he catches the smallest glimpse of amusement in your features before you get up and tell them you’ve got to go to your lecture.

cheol raises his thick brow at his friend. “you’re uncharacteristically quiet.”

mingyu shrugs as he watches you walk out of the hall. “yeah, sorry. been a little preoccupied.”

“i can tell, ‘cause aren’t you supposed to be starting football practice right now?”

that snaps him out of it. he checks the silver watch sitting on his wrist, cursing to himself before grabbing his things and hastily throwing them into his bag before sprinting to his dorm.

the following day, as he’s working on his assignment, he decides to take out his phone, typing your username into the search bar on instagram.

your social media profile is as mysterious as you are. zero posts, some pretty aesthetic pictures found in your highlights as well as one or two with you on it, though blurry or with your face partially hidden.

it’s usually much easier for him to get close to people, yet with this, with you — it feels like the way is blocked, and he doesn’t know where to start.

tapping his finger on the table, he tells himself to make some kind of conversation with you the next time he sees you.

which is several days later, when the friend group is meeting up at a restaurant for dinner and drinks.

by the time he arrives — later than planned due to a study session running behind — everyone is already seated, including you. he’d hoped to secure a spot next to you for once, but you’re seated between joshua and seungcheol instead. the only vacant spot is at the other side of the table.

well, shit.

the worst thing is that you don’t seem to spare him a single glance. every time he looks your way, you’re either zoned out or intently listening to the boys around you as they tell their stories, with you throwing in a sarcastic little quip every now and then, making them laugh.

what he doesn’t notice is that you do look at him — he’d be surprised by the amount of times your eyes wander back to him, subtly observing him from a distance when he rambles about something his professor did during class or what went down during football practice.

he’s so handsome that it almost gets annoying to look at him.

it’s an hour before midnight when you decide to get going — you have an unnecessarily early class tomorrow and still gotta get back to your dorm. so you grab your coat and bag, announcing you’re leaving, after which they say they don’t like the idea of you going back on your own, but you refute it and tell them you’ll be fine like always.

“i can take you. i just remembered i gotta catch up with some things anyways before class tomorrow.”

mingyu’s sudden statement makes you blink at him a few times.

it’s not that he’s never offered to take you home before, ever the gentleman, but the situation always ends up with you either going home on your own with them keeping an eye on your location or one of the other guys taking you back, so his sudden eagerness to escort you to your dorm catches you by surprise.

it’s mainly joshua and minghao who catch onto your slight change in demeanor, but their puzzled looks are gone as soon as they came. they’ve had quite a few drinks, after all, and you’re pretty sure soonyoung is so drunk he’s on the verge of tears at the other side of the table, distracting them.

both you and mingyu say your goodbyes to the rest of the group before exiting the restaurant, embracing the fresh air outside.

it’s early october, your favorite time of year. you’re fond of the cloudy skies, the temperature right between warm and cold, and the leaves changing colors.

mingyu walks next to you on the sidewalk, his hands shoved into the pockets of his dark denim jacket.

“i’m sorry for being rude the other day,” you speak up, breaking the silence, “i have a habit of being too straightforward for my own good.”

oh.

he didn’t expect this from you, but it’s a pleasant surprise, even if you’re not looking him in the eye at all.

so he shrugs. “it’s okay. looking back, i didn’t really know where i wanted the conversation to go, anyways.”

“i assumed you were just gonna ask me to keep it between us.”

“i didn’t even think about that, to be honest. i just don’t do stuff like that with friends, so... i guess i was just curious about your thoughts or something.”

you bare your teeth in a bitter smile, still refraining from looking in his direction when he’s clearly looking at your face. “you called me your friend again.”

the comment doesn’t sit right with him. “do you mind me asking why that bothers you?”

“it bothers me ‘cause it’s not the truth.”

god, you certainly do not sugarcoat things.

“do you... is there anything i did to make you dislike me?”

mingyu watches the way you clench your jaw at his question. it intrigues him. “i never said i disliked you, mingyu. i’m just picky about who i consider close to me and i don’t want anyone to get the wrong impression. sharing friends doesn’t make us friends.”

“not even a little bit?”

you chuckle again. he wonders what he’d have to do to elicit a real, genuine laugh from you. “name one of my hobbies. something i like to do in my spare time. the basics don’t count.”

he eagerly starts his sentence. “well, you like to... y’know... hang out with us.”

“i said no basics.”

“okay. fine. you got me. but, to be fair, you also gotta admit you don’t exactly share much.”

“you know who i do share things with? my friends.” you tease him, after which he laughs. you like the sound of his laugh.

“you’re evil.”

“thank you.”

he turns around, walking backwards in front of you so he can face you, finally getting the eye contact he’s been waiting to get. “i wanna be friends.”

“congratulations.”

“oh, c’mon. work with me here.”

“i would if it wasn’t so much fun to see you acting like this.”

mingyu feels a certain excitement rushing through his body when he sees how you look at him. “let’s get to know each other better. how about twenty questions?”

“oh, you mean like a conversation?”

he chooses to ignore your sarcasm for now. “i’ll go first. what’s a hobby of yours?”

“such depth,” you snicker, “i like to ice skate.”

“really? that’s cool.” he smiles, tilting his head. “okay. you gotta ask me a question now.”

“which of your friends is closest to you?”

yeah, he should’ve seen something like that coming. of course you wouldn’t go for small talk.

he ponders over the question before giving his answer. “minghao.”

“hm. interesting.” you just hum, clearly having no intention of explaining it, so you gesture for him to come up with another question.

“do you think you’ll ever be close with me?”

“no.”

“why?”

“not your turn.” you tell him, simultaneously trying to find out how far you can take this. “how many girls have you slept with?”

“four. why do you think we won’t ever be close friends?”

“because we’re too different. you can’t stand the fact that i give nothing away, i can sense it a mile from here.”

“it’s not that.”

“what is it then?”

“i’m… i don’t know, a people person. i want to get along with everyone, want everyone i like to like me. maybe that’s selfish, but… yeah. i like you and i wanna be your friend. it bothers me that you don’t.” he feels the words suddenly tumbling out of his mouth are taking the conversation elsewhere, so he tries his best to not come across as too intense. “i’m sorry for pestering you about it, i’ll just... walk you to your dorm and leave you be.”

he wants to increase the distance between you, but you don’t let him. your hand moves to his upper arm, touching him, but it’s gone before he can even look at it.

physical touch has never been one of your strong points, despite craving it at the same time. “i’m gonna say it one more time and that’s it — i don’t dislike you. maybe… i don’t know, maybe we could have a strong friendship, who knows. if you wanna prove me wrong, be my guest. i won’t stop you.”

“okay. anything i should know?”

you pout your lips as you think of things to mention. “i’m not a huge fan of texting. i prefer calling or meeting up in person. i’m more of a listener than a talker. i’m also a bit of a control freak so i’m not big on surprises. that’s all you’re getting for now.”

he thinks over your words and smiles. “i can work with that.”

not much later, you arrive at the university campus, and you use your card to enter your building, walking out front.

mingyu clearly feels it’s mandatory to follow you all the way to your door.

once you’ve arrived at your dorm, you lean against the doorpost. “thanks for taking me home.”

“you’re welcome. see you tomorrow.” he says. normally he’d give his friends something like a hug when saying goodbye like this, but he has a gut feeling you’re not very fond of physical contact with people who aren’t close to you, so he lets that go for now.

“bye.” the playful smile is audible in your voice before you close your door, and mingyu leaves your building with a sickeningly nice feeling in his stomach.

and he remains on your mind, especially once you watch him walk towards his own dorm from behind the window, unaware of your gaze.

it makes you scoff to yourself. you’ll give it to him — he’s sparked your interest.

“hey. mingyu.”

he’s roughly pulled from observing you in his secure spot in the university library by jeonghan, his partner for a project he’s working on. “what?”

“what’s going on? you’re awfully distracted.”

“it’s—nothing.” he responds, voice an octave higher. maybe he should quit this habit of looking at you every time he comes here.

“has anyone ever told you you’re a shitty liar?”

“many times, actually.”

“good. ‘cause you are.”

jeonghan is shorter than he is, with more of a lanky physique and slightly longer hair. he’s also the most annoying little shit mingyu knows — despite the guy being older than him — because he somehow. knows. everything. all the time. he knows things about mingyu before he knows them himself. if anything, it’s a talent.

“so who’s the girl?” jeonghan then asks in a more hushed tone, using his pencil to point at the girl in question.

mingyu looks in your direction again, taking notice of how nice you look today, and he just gives in to his friend, not even bothering to try and act stupid. “friend of a friend.”

“what does she do?”

“law.”

“she nice?”

“to a specific group of people, yeah.”

“oh, she’s a little mean to you, huh?”

“not mean. just distant. very distant.”

“that’s new.”

“what is?”

“you going for girls like that. it’s refreshing.”

“yeah, well—she doesn’t go for guys like me.”

“what do you mean?”

“i’m pretty sure she doesn’t like me at all. she’s wildly unimpressed by my presence, anyway.”

“how do you know?”

mingyu sighs, pinching the bridge of his nose. “she’s very close with joshua and seokmin, likes the rest of the guys too, but me… i don’t know. we’ve been in the same friend group for a year, and it’s like i’m the only one she doesn’t feel comfortable with. bothers me.”

“you’ve known her for a whole year and it’s only bothering you now?” jeonghan senses there’s more going on. “what led up to this? got into an argument?”

the younger of the two scoffs. “not at all. the contrary, actually.”

jeonghan jokingly throws in the first thing he can think of. “what, did you accidentally kiss her when you were drunk or something?”

“not entirely. we were both drunk, for starters.” mingyu comments, the next sentence muttered much more quietly. “and we had sex.”

a scoff of surprise leaves jeonghan’s mouth. “you slept together? when?”

“soonyoung’s party.”

“that was weeks ago. haven’t you talked about it? at all?” he asks, clearly invested in the story now.

“i brought it up, she brushed it off and said it meant nothing. told her i wanted to be friends with her a couple days later, but she said she doesn’t think we’ll ever be good friends ‘cause we’re too different, and it’s fucking killing me for some reason. she still said she was… open to friendship though.”

“ah, you like her.”

“yeah, obviously. problem is that she hates me.”

“no, i mean, you like her. you don’t just want to be her friend.”

mingyu is somewhat taken aback by his words. “i don’t have a crush.”

“don’t fool yourself. you’d never get this worked up over someone not wanting to be friends with you — you’re worked up because you wanna get to know her better and she doesn’t seem like she wants to get to know you at all.”

“i can’t be in love with someone i hardly know.”

“debatable. you still have a crush on her.”

“fine. whatever. say that were the case — purely hypothetical of course — what should i do to get her attention?”

jeonghan has that knowing smile on his face, the one that makes him look like he’s up to no good. “you gotta get a little selfish.”

“could you be a little less vague for once in your life?”

“create a circumstance where she spends time with you without it being planned.” he shrugs, as if that answers it. “something like getting stuck in an elevator for a few hours. you know what i mean.”

“well, unless you were planning on hijacking the elevator somehow, i don’t think i have all that many options.”

right there and then, the two recognize another student from their statistics class sitting a few tables further. she’s giggling to her friends about something, hesitantly looking their way, pointing at them.

“speaking of crushes, she’s got one on you.” jeonghan mentions, raising his brow.

it doesn’t interest mingyu all that much. “yeah, she asked me out a while back. i told her i was busy. didn’t have the heart to flat-out reject her. in hindsight, maybe i should’ve, ‘cause she acts like that every time i see her around.”

jeonghan can’t help but take advantage of the opportunity currently presenting itself like a fucking birthday cake. “are you thinking what i’m thinking?”

“probably not, since i have no idea what you’re getting at.”

he leans a bit closer to his taller friend, speaking in a more hushed tone this time. “you could reject her — subtly.”

mingyu frowns at that. “how?”

and jeonghan smirks a little to himself before he’s about to tell him his plan. “you’ve heard of fake dating before, right?”

the following day, you find yourself in the library of the law faculty, reviewing the slides of the lecture you didn’t feel like attending this morning.

someone drops their bag ever-so-subtly on the table at the empty spot next to you, and when you look up from your notes, you recognize your dearest acquaintance.

you huff, removing one of your earbuds to engage in the conversation you didn’t ask for. “what do you want?”

“you have got to stop saying that when you see me.”

“no, i like it this way.”

“of course you do.” mingyu merely scoffs at your words, sitting down next to you. “you look busy.”

“gee. it’s almost as if i am busy.”

“what’re you working on?”

“undoubtedly nothing you have any knowledge of.”

he rolls his eyes when you grin at him, clearly ready to dodge his questions with more of your sarcastic comments.

“are you always this much on edge?”

“mhm. i hope you are too — otherwise you’re taking up too much space.”

the comment has him frowning at first, and then he gets it, making him let out a vaguely impressed scoff. “you’re cute.”

“not exactly the word i would use.”

“really?” he says, taking the cap off his water bottle, “i think it suits you.”

you squint your eyes at him, finally taking the bait. “what do you want? seriously.”

he shifts in his seat, clearly happy you’re finally going along with him here. “you know the senior gala on thursday, right?”

“yeah. i’m not attending.”

“okay. here’s the thing — i kind of have this girl in one of my classes who won’t stop bothering me about going out on a date with her and stuff.”

“gosh, poor you.”

“i’m serious. it sucks.”

“what does this have to do with you bothering me?”

“well, i figured if she finally saw me with someone else, she’d back off.” he explains, leaning a bit closer to you. “meaning i need a plus-one who’s willing to play my girlfriend for the night.”

“so?”

“so, i’d like you to be my plus-one.” he grins.

“why?”

“why not?”

“you’re saying you wanna pretend to be dating?” you ask, and when he nods, you shake your head. “no one’s gonna believe that.”

“yeah, they will. it’s perfect. same friend group, completely different majors so she probably doesn’t know you — c’mon, consider it.”

he’s surprisingly convincing, as if he already knows how to crack your demeanor. you remain stubborn, though. “out of all the girls you’ve got in your contacts, you’re asking me?”

“you’ve made it clear we’re only acquaintances — i wanna change that. become friends. just like i told you.”

you finally lock eyes with him again, taking your pen away from the paper, refusing to back down once you notice how close he is. “i don’t know what you’re expecting, but you’d get nothing out of a friendship with me.”

he keeps his eyes on yours. “i’ll be the judge of that.”

when you roll your eyes at him, he can tell you’re considering it. “when does it start?”

“ten.”

“dress code?”

“go for a cocktail dress.”

twisting your lips, you push your tongue against the inside of your cheek, and even you are a little weak for those big, brown eyes of his. and you said you’d give him a chance, after all. “fine.”

“great!” he nearly jumps in excitement. “text me when you’re ready and i’ll come and pick you up.”

“yeah, yeah. now go. i got shit to do.”

and once you’ve watched him cheerfully skip out of your sight, the tiniest smile rises to your face, after which you chuckle to yourself.

mere days later, on thursday, mingyu finds himself at your doorstep. it’s not like him to feel nervous — so why the hell is he this time?

you open the door hastily. “hey. you can come on in, i’m all ready except for the pair of earrings i can’t seem to find.”

he watches as you search through small drawers in the cupboard by the wall. maybe he should be glad you’ve got your back faced to him, because he’s subconsciously staring at you, checking you out.

the velvet red one-shoulder dress hugs your features just right, and he’s stunned in his place before you notice he still hasn’t closed the door behind him. “mingyu. the door.”

“uh—yeah. sorry.” he stumbles, stepping inside, doing as he’s told before his eyes wander around your room. “don’t you have a roommate?”

“i used to have one, in my first year. got a single room after.”

“must get quiet after a while.”

“i like it that way.”

your words remind you of his roommate, wonwoo. he figures you’re someone who prefers solitude after a day of being around others, which he keeps in mind.

once you’ve found your earrings, you’re putting them in, and you notice him stepping closer to you. he actually looks criminally good in the black suit he’s wearing, his half-long hair sitting just right. the fucker might as well be a real-life prince charming.

you’re glad you went with smokey eyes. your look compliments his.

as you subtly watch him in the mirror, he comes to stand behind you, holding out the modest bouquet of red roses he’s been holding behind his back. “these are for you. i appreciate that you wanted to come with me tonight.”

the gesture makes your eyes soften. “thank you. oh, they smell nice.”

mingyu feels a little giddy inside when you give him a little smile before putting the flowers in a vase with water. it might be the first time he’s seen you give one that is genuine.

the gala is taking place at a fancy hotel close to university. the walk there only takes a few minutes. once you're nearing the entrance to the party, dimly lit chandeliers catching your eye, he gently puts his hand on your back, just underneath your shoulder blades. you raise a brow, looking over at him, and he shrugs. “i’m your fake boyfriend for the night, remember?”

which has you chortling for a second. “that’s not where to put your hands if you wanna make this believable.”

before he can change the position of his hand, you’re already doing it for him, pushing his hand lower with yours, watching the way his face drops when you allow him to go lower than your hips, breath hitching in his throat.

“that’s better. you can hold me and kiss me on the cheek if you have to. not too much, it’s not the right time and place for it anyways.”

“noted.”

once you’ve arrived inside and given your coats away, you notice most people here are strangers to you, anxiety kicking in, internally wishing you’d consumed some alcohol before coming.

and your companion takes notice of this from the way you’re suddenly squeezing his hand, which you’re undoubtedly not doing on purpose.

“you okay?”

“sure, i’m fine.” you faintly smile back at him.

he’s honestly considering saying fuck it, ready to ask you to just get out of here with him and go anywhere else instead — that is until one of your friends comes up to you.

“am i imagining things—”

“we’re fake dating, josh.” you answer him, increasing the distance between you and mingyu as if to emphasize your point. “his idea, not mine.”

joshua appears all kinds of confused. “okay. um… just—why?”

mingyu presses his lips together. what he said about the girl bothering him was all true. could he handle it on his own? probably. is fake dating slightly unnecessary and a little dramatic of a solution? undoubtedly.

but he just wanted you as his plus-one so bad. he saw it as an opportunity he couldn’t miss out on.

what can he say? jeonghan is weirdly persuasive.

“there’s this classmate of mine who won’t get off my back about dating, so i figured she’d quit if i showed up with a girlfriend. girlfriend being her.”

in spite of the explanation, joshua still looks at the two of you with a frown. “right.”

“i’m gonna go get us a drink. be right back.” mingyu says, almost regretting doing so when he realizes he has to take his hand off your back.

you watch him walk off to the bar, suddenly hearing your best friend chuckle softly next to you. “can’t believe i never considered you two before.”

“what are you talking about?”

“you and him. you’d be a nice match.”

“what, me and mingyu? we’d be a disaster.”

“why?”

“we’re too different, josh. and don’t even try to give me that opposites attract crap.”

his soft facial features melt into a smile that gives off the impression he knows something you don’t. “i think you’d be surprised. that’s all.”

whatever the fuck that means.

your fake boyfriend returns not much later with a drink for the two of you. despite your clear disagreement with joshua’s words, you just can’t help but think about what he said, especially when mingyu’s arm remains looped around your waist for quite a while as the three of you discuss the whereabouts of your friends.

the worst thing is that you don’t even mind him touching you. you’ve always been picky when it comes to the people who are allowed to as much as stand close to you, and mingyu was not one of those people until you grabbed his wrist after he took you home from dinner, which was only last week.

and that’s not the only thing you’re becoming increasingly aware of.

mingyu’s popularity is a bigger thing than you thought. either that, or half the people here are from his faculty. which is highly unlikely.

being as observant as you are, you’ve noticed several girls as well as guys pointing your way, making you feel uneasy.

so your hold on him tightens as you stare back at them, as if to silently tell them to fuck off and focus on someone other than your fake boyfriend.

you’re not actually jealous. no, that’d be ridiculous. you can’t be jealous of others wanting something you don’t even have in the first place.

chan and seokmin arrive half an hour later, having pretty much the same reaction to the situation as shua. but they play along.

though not without noticing how comfortable the two of you are together.

after several hours of drinking, dancing and socializing, you feel in need of a break. “hey, i’m just gonna get some fresh air outside, okay?”

mingyu’s lashes flutter as he nods. “would you mind if i came with?”

you gesture that you’re okay with it, so he takes your hand to guide you through the mass of people without losing you, the littlest of touches sparking an indescribable feeling in your stomach.

the air feels much colder now that you’ve been inside the warm hotel for several hours. you sigh, leaning back against the brick wall behind you, the surface feeling slightly uncomfortable on your one uncovered shoulderblade.

mingyu takes fake dating very seriously, as it seems. he’s practically been unable to keep his hands off you, and you’re going to indulge in it for however long it lasts.

as you’re standing outside together, you notice he’s loosened up more around you, not hesitant to get close either. he’s certainly not afraid to put his hand on your thigh, and you make zero effort to push him away.

his lips ghost by the skin of your neck, alcohol clouding his thoughts. “it’s nice to have you here. i wasn’t all that excited about going at first.”

“yeah, yeah. i made your night ten times better.”

he snickers. “you hear that often?”

“every now and then. don’t sound so surprised.”

“it doesn’t surprise me. i was just hoping i was special compared to the others.”

“doesn’t everyone?”

“you’re a little cryptic, anyone ever told you that?”

“maybe.” you respond, chuckling, allowing his lips to touch your bare skin.

mingyu bites his lower lip, not afraid to look you in the eye to match your playful gaze with a similar one. “do you not remember a single thing from the night of soonyoung’s party?”

he almost smacks himself for asking the question, seeing your expression falter a little. “no. neither do you, as you’ve told me.”

“no, i don’t,” he says firmly, mentally trying to slap himself for consuming so much alcohol that it makes him say things he usually wouldn’t, “but i kinda wish i did.”

“why?”

when he remains quiet, still trying to figure out the best way to respond, you gently take a hold of his chin to lift it up, making sure he keeps his eyes on yours. playing with him is fun.

“i...” he tries to utter the words, but god, he might as well be hypnotized.

before he can give his answer, seokmin loudly stumbles out of the building, catching your attention. he’s clearly had a bit too much to drink, his boisterous laughter echoing through the courtyard. seungcheol follows closely behind, a hand on his shoulder.

whatever moment you and mingyu were having is gone in an instant. cheol spots you, keeping his friend somewhat upright in the process.

“i’m gonna go take him home, couldn’t find the other guys. i think soonyoung might be next, though.” he says, doing his best to keep seokmin upright in the process.

so mingyu nods. “okay. i’ll go check.”

they say their goodbyes, after which he proceeds to looks at you again. you let your head rest against the wall again. “you go ahead. i’ll meet you back inside in a few.”

he silently agrees, returning to the people inside. you appreciate the silence, mentally drowning out the sound of people talking and cars driving into the background.

it’s then that some girl you’ve never seen before walks up to you. “hey. you’re mingyu’s new girlfriend, right?”

the crease between your brows becomes apparent. “have we met?”

“no, no. i’m in the same faculty as him. i was just curious. didn’t know he was dating anyone.”

she’s clearly had a bit to drink, though not enough for her speech to be incoherent. you’re not sure what to give her other than an awkward smile that looks anything but genuine.

but either she’s too far gone to catch the hint or she simply doesn’t want to. “was kinda surprised to see him end up with a girl like you.”

and since she’s probably not gonna remember this conversation tomorrow, you decide to engage in it for once. “what’s that supposed to mean?”

“i don’t know, ‘s just... you seem a little distant. just different. he’s never really gone for someone like you. no offense or anything.”

you keep your composure despite a certain emotion brewing hot inside you, whatever the hell it may be. the sheer audacity of some people to stick their nose in business that’s not their own. “gee. hard to fathom i landed a guy like that, huh?”

the sarcasm dripping from your tongue finally seems to get it through to her that her opinion is anything but wanted, so she mumbles something about going back inside, after which you lean back against the wall, closing your eyes for a moment.

worst thing is that she’s probably right.

you and mingyu just don’t work.

and you don’t even have feelings for the guy, so why does it bother you?

the whole thing upsets you enough for you to go back inside, rushing to find him to tell him that you don’t feel like staying.

when you return to him, he’s so used to his role that his hand finds your waist and his lips touch your cheek, but you smoothly back away this time. “i’m gonna go back to my dorm. you guys have fun.”

even over the noisy music and chatter in the background, he notices the change in your tone and behavior, which gives him the hint that something has upset you. “why? is everything okay?”

“i’m fine.”

“i’ll take you back.”

“i’d appreciate it if you didn’t.” you tell him, sounding harsher than intended. again. god, you keep messing up. you sigh, pinching the bridge of your nose for a moment. “i’m sorry.”

mingyu is still processing your words as you’re leaving him behind.

then when you’re walking towards the exit, a girl accidentally bumps into you, spilling her drink over your dress.

goddamn. you wonder what the fuck you did to the universe for it to give you a night as shitty as this.

she begins to profusely apologize, very obviously sincere, but you just curtly tell her it’s fine, annoyance rising.

mingyu notices the situation from afar, deciding to go after you when he sees you walk to the bathroom instead of the exit.

the bathroom is awfully fancy, but it seems only fair for a hotel like this. clenching your jaw, you grumble while getting some paper towels, hiking the dress just a bit upwards.

god, you’re never agreeing to do that fake dating shit ever again. what a joke.

you huff as you keep trying to get the now barely visible stain out of your dress. you’re rubbing over the fabric on your thigh when someone walks in.

of course it’s him.

“any luck getting it out?” he asks, and you clench your jaw, throwing the wet paper towels into the trashcan beside the sink. your hands hold onto the cold surface, knuckles growing white as you focus on them instead of him.

“why am i here?”

“what do you mean?”

you turn your gaze to him, abandoning your quest of getting the stain out of your dress, annoyed that he’s acting like he doesn’t know what you’re talking about. “why did you invite me here? out of everyone you could’ve gone with, why did you wanna go with me?”

“are you angry at me?”

“answer the question.”

“i just…” he trails off, trying to think of the right words. “i just figured it was a way to become friends.”

you’re actually going to lose your shit if he as much as utters the word ‘friend’ to you one more time. “oh, jesus. cut the bullshit. why do you wanna be friends with me so badly?”

“i don’t know, because… because it occurred to me — y’know, after the party, after what we did — that we have little to no relationship and i wanted to change that.”

“oh, right. you just had to sleep with me before thinking of that.”

“no, i didn’t. i just haven’t been able to stop thinking about you since that night, and i—”

what the hell is he even supposed to say? he’s not even sure what exactly it is he wants from you. sure, he wants to be friends — but god, he spends so much time wishing he remembered what it was like to touch you that night, what you looked like underneath your pretty little dress, what you sounded like.

you’re quiet for a second before your whole demeanor changes, agitation shifting to intrigue. “so that’s what this is about.”

“well—what?”

“if you wanted to fuck, you should’ve just said that. instead of dragging me to this shit.”

“i—” he suddenly feels suffocated by the small size of the room and your body getting closer to his, backing him up against the door. “that’s not why i—”

“does it matter?” you ask, and he tries to hide his ragged breathing now that you’ve pressed your front against him, clenching his jaw.

it doesn’t help that you’re watching him like a hawk.

“not to repeat myself all the time, but i—i normally don’t do this with friends. i don’t want you to have the wrong idea of me.” he exclaims, cursing himself for looking down at the way your red dress is accentuating your curves so well.

so you begin to unbutton his shirt, and he breathes heavily because of it. “well, i guess you’re in luck. ‘cause we’re not friends.”

he’s about to tell you that he genuinely wants to be when you finally kiss him. it’s fast and intense and hungry.

whatever he expected, it wasn’t this — but he can’t find it in him to not give in.

his hand moves to the back of your head, pulling you closer, then proceeding to help you with unbuttoning his shirt, all without breaking the kiss.

mingyu shivers when your cold hands finally touch his bare chest, the faintest hint of your sharp nails nearly making him beg for you to dig them into his skin until he bleeds.

there’s a shift in control when his feet no longer feel locked in with the tiled floor, his hands trailing up your legs, fingers gripping the skin of your thighs. he lifts you up, allowing you to wrap your legs around his waist, only to have him pushing you up against the door, pressing his body against yours.

you’re rubbing your front against him, taking notice of the hard bulge in his pants, nearly crying out from his sheer size.

holy shit. no wonder you were sore after you slept with him — he’s fucking huge.

“gyu,” you break the kiss, “can i suck you off?”

the way you breathily call him by his nickname for the first time is nearly enough for him to bust in his pants. “wanna taste you instead. please?”

with your back resting against the surface behind you, you watch him as he sinks to his knees, kissing the inside of your legs, goosebumps erupting on your skin.

“are you sure?”

“yeah. please let me.”

“okay. just make it quick.”

in hindsight, maybe that wasn’t the best thing to say.

because he’s diving in faster than you can comprehend, lace panties pulled down in less than a second, making you gasp in surprise. your fingers grab onto a few strands of his hair, accidentally tugging on them, only to have him moaning in response, which is most likely the best thing you’ve ever heard.

your teeth sink into your lower lip as a way to suppress your moans, only deeps hums and groans escaping you, much to mingyu’s annoyance, because he wants to hear you.

his fingers slide into your dripping wetness, your muscles tightening up from the sudden intrusion. he looks up at you while kissing the inside of your leg, a sight that’s so fucking hot that you have to tell yourself not to get lost in it.

another surge of adrenaline rushes through you when he spreads your legs even wider, causing you to let out a broken moan, much to his satisfaction.

“you can pull on my hair. i like that.” he breathes out with a genuine smile and lust-blown eyes, refusing to wait for your reaction and getting right back to what he was doing.

it doesn’t take him long before he’s got you squirming above him. tugging his hair really does get him going, but you’re nearly at your limit, feeling the familiar feeling building up in your lower belly.

“gyu—fuck, ‘s too much, too much—” you try to push his wrist away and make him look up at you again.

you swear you might lose it when you see he’s actually pouting over the fact that you’re pulling him away from something he clearly enjoys doing.

“but, baby, i wanna make you cum.”

the pet name turns you on even more. “you can. i just want you inside of me, right now.”

he’s rising to his feet, towering over you with his tall frame as you push him back against the door, kissing his jaw, neck and collarbone while undoing the buttons of his white shirt.

mingyu is surprisingly vocal, which you thoroughly enjoy. his lips find yours again, relishing in the remaining taste of you on his tongue.

“god—want me to fuck you?”

pulling your dress over your head, you’re left in your matching set of lingerie that you just so conveniently put on tonight. “are you seriously asking me that right now?”

“fine. bend over the sink, then.”

the difference in his tone and words makes you shiver with excitement. once you do as he says, a new shot of adrenaline courses through your body — because you completely forgot about the mirror that’s now right in front of you.

so you’re able to watch him push his pants down, positioning himself behind you. his big hands are warm on your skin, the silver ring on his finger making you shiver.

his shirt is half unbuttoned, his hair a mess, trousers down to his ankles — but none of that matters now that he’s got you bent over in front of him, fingers trembling in excitement as he takes the condom from his pocket to slip it on.

all he can do is hiss and groan when he feels your heat wrap around him so nicely as he pushes into you. “you’re so tight, jesus—”

you huff. “not my fault you’re so big.”

it makes him laugh and simultaneously turns him on. “you’re all bite, even when i’m trying to fuck you.”

“don’t act like you don’t like it.”

he then finally bottoms out, both of you moaning, and he chuckles. “never said i didn’t.”

god, he’s so fucking attractive. he bites his lower lip as he throws his head back, his strokes slow but hard.

his girth feels so good inside you — and his touches are electric on your skin. his hands go from your ass to your hips, your stomach, everywhere.

and he’s certainly not afraid to get loud. especially when he feels you’re pushing your hips back against his. he’s convinced this is what heaven feels like.

“gyu, a little harder, please.” you plead, slightly beginning to struggle with holding yourself up by the edge of the sink.

“how hard d’you want it?”

“as hard as you want. i can take it.”

he gestures for you to turn over, lifting you up and pushing you up against the wall, burying himself inside you again before you can even comprehend it.

his fingers feel almost painful on your thighs with the way he’s digging into your skin. he’s sucking and biting right above your collarbone, leaving some pretty marks that will definitely be visible tomorrow.

you push his jaw upward so you can kiss him, and he sighs into it, tilting his head to get better access.

it’s like he’s trying to match his thrusts with your heartbeat at this point. pressure builds in your stomach when you whine his name. “oh my god—gyu—”

“i love it when you call me that,” he breathes out, so into it that he’s confessing everything on his mind, “you don’t know how much i’ve thought about this — been fantasizing about this for ages.”

you hold onto his shoulder blades, nails digging into them. “then you better make it worth my while.”

“such a brat.” he teases, a moan slipping out right after when you use your legs wrapped around his waist to push him deeper into you.

mingyu’s stamina is admirable — but he’s a simple man. you’re so hot and you just feel so good around him, and he knows he’s getting close to his release already.

you notice his pace becoming slightly uneven, his breaths erratic, a layer of cold sweat forming on his back.

he’s doing his best to hold out for you, to make you hit your peak first, but you actually need to see him come undone first.

“are you gonna cum, gyu?”

you have to refrain from biting your lip when he’s stuttering out a response. “n—no, not yet—”

“i want you to.”

“jesus, don’t say that—”

oh, he’s cute. he’s responding so well to your words, so you indulge in it a little bit more.

“wanna fuck me again later? without a condom? you can cum inside me. i’ll let you do anything you want.” you tease — your words being the complete truth, because if he’d want to fuck you again, you’d sure as shit let him.

his brows scrunch upwards while he lets out another whine. “anything?”

“mhm,” you nod, “anything.”

his fantasies about you, the way you’re looking at him, the things you’re saying, the way you suddenly clench around him — it’s all too much. his release spills into the condom, his muscles flexing from the sudden rush of adrenaline shooting through him.

it’s enough to make your legs tremble, and you reach the climax you’ve been aching for.

he’s still coming down from his high, face buried in the crook of your neck when he hears you chuckle. “so much for being friends, huh?”

he then smiles as well. “are we close enough for you to consider me as your friend now?”

“you’re quite literally inside me.”

“knowing you, that doesn’t really have to change anything.”

“oh, is that so?” you retort at his cheekiness. “sure. you’ve made it to friend level 1. congrats.”

“great. level 2 is next, then.”

“god, forget i said anything.”

“no going back now. you’re stuck with me.”

something’s very clearly changed between you since that night. mingyu has, in a certain way, changed your relationship.

because you’ve successfully upgraded from strangers to fuck buddies.

and truth be told, he wants to rip his fucking hair out.

the sex is great. there’s something thrilling and exciting about your secret relationship, both of you skipping lectures and sneaking away after classes with no one around you having a single clue.

and yet he’s come to the conclusion that this isn’t what he wants.

he wants you. all of you, completely. but every time he tries to get even remotely close to you, you somehow manage to dodge it and change the topic.

it bothers him. but he’s scared to just put all his feelings on a platter — because he doesn’t want to lose whatever he has with you.

something he’s also discovered is how utterly weak he is for even the slightest bit of your attention, the smallest of touches.

so when he’s typing away at his laptop in the study hall, noticing the screen of his phone light up as a message from you comes in, he can’t bring himself to ignore it.

20:23: you look cute when you’re focused

the message makes him frown, and he looks around, trying to figure out where you are, since you’ve clearly got your eyes on him.

so he texts back.

20:24: i always look cute ;)

tapping his fingers on the table, he waits for your response. the three buttons that indicate you’re typing suddenly go away, and he pouts, only to then be greeted by your voice close to his ear. “bit of an exaggeration, don’t you think?”

“fuckin’—” it almost makes him jump and screech out of shock. “christ, don’t sneak up on me like that.”

you chuckle at his high-pitched reaction. “bad conscience?”

“no. you’re just scary.”

“thank you.” you grin with pride, moving to sit on the table, right beside his laptop. “you busy?”

“just going over some older lecture notes to prep for an exam.”

“wanna come over to my dorm?”

“fourth time this week. what’s gotten into you? well, aside from me, obviously.”

“hilarious. really.” you remark, watching him laugh at his own joke, unable to help the smile rising to your cheeks. “what can i say? it’s a great stress reliever.”

“i know. give me a sec and i’ll pack my things.”

as he closes up his laptop and textbooks, you look around the other tables — which are mostly empty, except for the one by the window, which is where you notice a girl shooting you a bit of a weird look once you make eye contact with her.

“mingyu.”

“hm?”

“the chick by the window with the shitty earrings. you know her?”

he subtly looks into the direction of said window, recognizing the girl from his advanced statistics class. “yeah, i have a class with her. can’t really remember her name though. why?”

“she likes you.”

“oh.” he just shrugs, continuing to zip up his bag, standing up from his seat. “i didn’t notice.”

“sure.” you chuckle sarcastically.

that makes him raise a brow. he feigns shock, causing you to look at him.

“what?”

“you’re jealous.”

“excuse me?” you monotonously ask, brows furrowing in disdain.

“it’s actually kinda hot.”

“oh, please. i have nothing to be jealous of.”

“and yet you are.”

“either you shut your ass up or i’ll find someone else to relieve my stress, kim.”

he laughs and you roll your eyes. then he slings his bag over his shoulder, his hands in his pockets as he follows you out of the study hall.

as soon as you’ve entered your dorm room, he’s got you pressed against the wall, nipping at your skin. he makes you feel sickeningly good, putting your former boyfriends to shame — you’re certainly not complaining.

once he’s done with you and you’re completely worn out, you lay with your head on his chest, his fingers softly stroking your naked back.

you seem more on edge than usual today. less playful. tired, even. his voice sounds hesitant when he speaks up. “is everything okay? you look stressed.”

“i’m fine.”

he figures you either don’t want to open up or you simply don’t feel comfortable doing so with him, so he chooses not to pry, opting to let you know he’s there for you. “okay. well, if you need anything, someone to talk to, you can always come to me.”

you frown a little. refusing to act impulsively, you swallow your words, not saying a thing.

mingyu takes your silence as his cue to leave you be. a feeling of unease creeps into his body, and the room suddenly feels smaller than before.

so he gently moves away from you, sitting up to put his clothes back on. “i should probably go. wonwoo will be pissed off if i don’t have the kitchen cleaned up once he gets back.”

he’s buttoning his jeans when you speak up behind him, admitting your reasons for feeling more stressed than usual. “i’ve got two exams next week. they’re extremely important, i have to pass them, i just… i can’t focus for some reason.”

when he turns around, you’re not facing him. he leans against the tabletop, looking at you. “anything in particular that’s bothering you?”

“i don’t know. it’s just…” you shrug your shoulders a little, unsure of how to explain it, “i guess i haven’t been feeling great in my own skin lately, even though i don’t actually have a reason for it.”

“maybe i can help you study. could work as a nice motivator.”

“gyu—” you chuckle a little to reject him politely, but he sees it coming at this point, persisting.

“why don’t we just try it? if you don’t feel like doing it again, then, fine. we can always just restrict our activities to solely physical stuff again.”

“do you even have the time to help me?”

he’s smiling, able to tell you’re thinking about it. “are you kidding? i can do anything.”

“always so humble.”

“yeah, that’s why you like me so much.” he laughs. “that’s why i’m your friend.”

“whatever makes you sleep at night.”

mingyu wasn’t kidding when he said he wanted to help you, nor when he mentioned he wanted you two to be closer.

he’s putting in effort to make you like him, that’s for sure. buying you coffees and snacks, offering to study with you whenever you mention difficult topics you have to cram for exams — he’s certainly establishing his presence in your daily life.

and you hate how easily you get used to it.

for whatever reason, you haven’t had sex since that day either. you’re pretty sure he wants to prove that he likes you for you and not just your body.

which is sweet. but you also have needs, and they’re worse now, knowing he can fulfill them extremely well, as he’s proved many times at this point.

so you text him to ask if he wants to come over later.

as he’s seated at a picnic table on the campus square, he notices your text, grabbing his phone to respond to you.

“your girlfriend texting you again?”

mingyu looks up at joshua, who’s sitting across from him with a pen in hand. he shakes his head. “not my girlfriend.”

“she might as well be.”

“she doesn’t like me enough to be.”

shua wouldn’t call himself nosy, but he’s determined to get a better idea of what exactly is going on between you. “what’s up with you and her?”

“it’s complicated.” his friend responds, eyes narrowing from the rays of sunlight. “i’m not even sure, honestly.”

joshua has this ability to pry people’s hearts open and let their feelings pour out without breaking a sweat — how easily he does it should be studied.

“are you friends with benefits or something? situationship?”

ironically, those words are the complete opposite of what you and him are. mingyu huffs out of frustration, voicing his thoughts. “she doesn’t like it when i call her my friend, she appears to have an exceedingly low daily quota of emotions, i’m busting my ass off to get my own assignments done and spend as much time with her as i can and i’m pretty sure she doesn’t even like me. at all. worst part being that i like her, shua. i like her.”

“have you told her you like her?”

“sort of. in a friendly way. she just glared at me.”

joshua finds mingyu’s inner torment a little amusing, but he feels for him. “maybe she’ll warm up to you. give it a while, she’s a tough nut to crack.”

“is she open with you?”

“sort of. i don’t think there’s a single soul out there she’s completely open with.” he sucks on the inside of his cheek for a second. “she has mentioned in the past that she’s actually very sensitive but just doesn’t, like, really express it. and you gotta keep in mind that people show love and affection differently. give it time.”

mingyu takes a breath as he thinks over the words.

give it time.

which he does. he notices you’re gradually getting closer to him over the course of time, still not showing too much — but it feels different. you choose to sit with him more often than not when you meet up with the other guys, you’re spending a lot of time with him, and you’re showing initiative to make time for him. every time he lands in your bed, it feels more intimate than ever.

you’re starting to make him feel like he matters to you. his crush on you is getting out of hand to the point he needs to stop himself from gazing at you every time you look him in the eye.

just like right now. you’re smiling at him over something he can’t remember — it’s a genuine smile, he cherishes those every time you flash him one as they’re rare — and you just look so pretty.

a text message from one of the guys on the football team pulls him out of it. which sparks an idea in him.

“hey, i have a football game coming up this saturday. do you wanna come? you could finally see me in action.” he asks. when he notices the puzzled look on your face, he tilts his head. “oh, come on. friendship works both ways, you know that, right? team effort and all that jazz.”

his wording makes you chuckle. “fine. i’ll be there.”

“you won’t regret it. our team is great.”

“really? then you better prove it. can’t be cheering for the losing team.”

with a raised brow, he points at you. “wanna bet?”

“what do you have in mind?”

he considers his options for a moment. “if my team wins, i get to choose what we do in bed next time. as long as you’re into it too, obviously. if the opposite team wins, you get to choose.”

now that’s an offer you’re certainly not gonna reject. taking on the challenge, you nod. “alright. deal.”

he shakes your hand ever so professionally, gathering his books since he needs to get to class. “oh, and, just so you know — my team’s won regional championships for the past two years in a row. i’m just saying.”

you tilt your head. he winks at you before walking away from the table, and you smile to yourself.

damn that asshole for making you like him this much.

saturday arrives, and you find yourself walking by the green football fields, surprised by the amount of people who showed up.

mingyu mentioned he was heading here earlier so you just told him you’d be there, sitting with the crowd.

it seems like it’s going to be a cold-weather match today. it’s already dark out, and the rain just started coming down from the sky. you’re glad the bleachers come with shade canopies so at least you won’t be soaked by the time the game is over.

your eyes are fixed on mingyu’s back as he stands by the sidelines with the rest of his team, enthusiastically discussing what’s most likely gonna be their strategy for the game.

then he turns around, still very engaged in the conversation, the wet strands of his hair framing his facial features. gosh, he’s incredibly handsome.

before running out onto the field, he looks back at the bleachers, scanning the masses before his eyes lock with yours.

he ever so dramatically makes a little heart with his fingers, teasingly motioning it towards you, and you put your middle finger up, making him laugh.

mingyu’s a real sweetheart, you have to admit. he’s growing on you.

watching the game is more fun than you anticipated. despite not being into football all that much, it’s great to watch the boys work together as well as they do.

you’re certainly not complaining when mingyu throws his vest on the bench halfway through the match, leaving him in a black compression shirt, emphasizing his strong figure.

shit. maybe you should watch him play more often.

it’s his team that seems to be on the winning side tonight — until the opposing team scores ten minutes before the end. both teams have the same score now, which is bad. ending with a draw would suck.

you’re now completely sucked into the game like the rest of the audience, desperate for mingyu’s team to score another goal.

the universe must be on their side today, because they do. three minutes left on the clock and none other than jeon wonwoo himself is able to kick the ball into the net, escaping the hands of the keeper.

it’s all yells of happiness on the field.

the referee blows his whistle to call the end of the game. everyone at your side of the bleachers stands up from their seats, yourself included, to cheer and clap for the boys, happy that they won the game.

you watch them congratulate eachother, some of their friends walking onto the field to do the same.

following the masses, you also leave your seat in the bleachers, walking down the stairs.

mingyu notices you coming his way and runs over to you, surprising you by lifting you up, giving you arguably the best hug you’ve ever had in your whole damn life. he holds onto you so tightly, his big arms and tall frame caging you in — in the best way possible.

when he gently puts you back down, his one hand briefly finds your cheek, which catches you off guard, but you don’t shy away from it.

he’s so tempted to just say fuck it and kiss you right now. you look so pretty, and your eyes — your eyes. he could stare into them forever and love every second of it.

but there’s too much at stake to get impulsive. “thanks for coming.”

“you’re welcome.” you blankly respond, making him smile a little.

“how did i do? good enough for your standards?”

you shrug at him, taking a brief look at his teammates celebrating in the distance behind him. “i was mostly focused on wonwoo, actually, but you were doing a good job too.”

he rolls his eyes before making a sarcastic comment. “you’re hilarious.”

“something i’m very aware of.”

he fake smiles at you, and you reciprocate the gesture, patting him on the shoulder.

“wanna go catch a drink with me?”

“don’t you wanna celebrate with the rest of the team?”

“not tonight.” he shakes his head. “i just gotta go get my bag. come with me?”

he intertwines his fingers with yours and you hardly notice it. which is bizarre if you consider how you had no relationship with him to begin with several months ago. “okay, yeah.”

you head to the men’s locker room with him, which is dark and empty. all the other guys are still out on the field, as you noticed when you were walking over here.

“the lights haven’t been working since yesterday, so watch your step.” mingyu tells you. the rays of moonlight coming through the high windows are enough to at least light up the room enough for you to see where you’re going.

you suddenly get an idea. “do you think the guys are gonna be out there for long?”

“they usually do. ten minutes, give or take.” he answers absentmindedly while taking his black duffel bag out of the locker with his name on it.

once he turns around, you push him back against the locker, taking him by the surprise, your finger pulling at the elastic waistband of his pants and boxers.

“i give credit where it’s due, you know.”

oh. oh. he only then understands what you’re getting at.

you always manage to make him a little nervous somehow — he lives for it. “in public? here? we could go back to your—oh, shit—”

you make him stutter the moment your hand moves underneath his clothes to take a hold of his dick. “but you’re already hard, gyu.”

christ. you’ve got some nerve, putting up that soft and sweet voice as if you’re not fucking responsible for getting him hard in the first place.

he doesn’t protest when you sink to your knees in front of him, pulling his boxers down his thick thighs, his cock springing free.

you grin a little to yourself before taking him in your mouth. he’s so hot like this, all hard and panting and begging.

“h—holy shit, that feels good.” he gasps, the warm sensation of your mouth making him go dizzy.

his hand moves to the back of your head. you take him as much as you can, using your hands for the part you can’t take. he slowly becomes a mess, his head resting against the locker.

you look up at him when he’s shamelessly moaning at the feeling of your tongue swirling around him, his hands subconsciously pushing your head just a little bit forward, making you take just that little bit more of his cock.

arousal begins to pool between your legs, and you suddenly curse yourself for choosing to wear jeans instead of a skirt tonight.

“fuck, fuck, baby—”

you release him with a pop, a mix of spit and his arousal coating your lips. “wanna taste everything. can’t make a mess here.”

it’s such a shame he’s still wearing his clothes. his stomach caves in so nicely whenever you’re sucking him off — like he can’t catch his breath. it’s the best thing you’ve ever seen.

his legs are trembling, and he’s embarrasingly close to his release already. “you don’t—ah—have to do this here if you don’t want to—”

“‘m not leaving ‘til you cum down my throat, gyu. you can do that, though, right?”

he nods, his adam’s apple bobbing as he swallows, his voice all soft and submissive. he can’t help it. “yeah, yeah, i’ll do whatever you want, baby.”

“good boy.” you tell him, entirely unaware of the effect it has on him.

the moment you hollow your cheeks, it’s over for him. the salty taste of his release sits in your mouth before you swallow it, and his chest heaves while he pulls himself together.

both your eyes widen when you suddenly hear the voices outside getting closer, and mingyu knows it’s time to get the fuck out of here. he quickly pulls his pants back up, his bag in his one hand and your hand in the other as he drags you with him to take the back exit before anyone can notice either of you.

you both take a breather outside as you lean against the wall of the building before you burst into laughter together. he feels on top of fucking cloud nine, if he’s being truthful.

“you’re insane.” he laughs, looking to the side to find you laughing and blushing at the same time. “you’re blushing? after doing that? wow. who are you and what have you done with my friend?”

“you’re getting special treatment, you know. i don’t suck off my other friends.” you tease, shrugging your shoulders.

maybe he should consider pursuing a theatre career with the way he dramatically puts his hand over his heart. “does this mean i made it to friend level 2?”

“you did. now you’ve been downgraded back to level 1, though. what’re you gonna do about it?”

he plays along with you. “well, shit. can’t have that. we can go get a burger with fries at that place near campus. my treat?”

“sounds good.” the words have left your mouth and that big smile is right on his face again. you playfully push his shoulder, cheeks hurting from the smile on yours.

he’s getting closer to you than you anticipated, and that’s not a good thing, but for now, you tell yourself it’ll be fine. how much closer could he possibly get?

another month passes by when, for the first time in a while, mingyu doesn’t drop by your dorm. he doesn’t text, doesn’t call — and you find yourself worried about him.

it’s been nothing but complete radio silence from his end, which isn’t a good sign.

you’ve already left him several voicemails when chan lets you know he’s been having a terrible fever for the past two days. it leaves you with the urge to go and check up on him, so once you’ve had all your classes for the day, you find yourself knocking on his door.

it takes a moment for him to answer it, wonwoo seemingly not present in the dorm.

when mingyu opens the door, surprise is painted across his face, the heavy bags under his eyes making him seem awfully tired. shit, you hope you didn’t wake him. he’s wearing a plain white shirt with thin black pyjama pants, his hair an utter mess.

the surprise on his face is gone once you open your mouth. “you look like shit.”

he snorts at your words. “would you say that to me if i were on my deathbed, too?”

“absolutely.”

he smiles at your attitude, finding it strangely refreshing. “wanna come in? i promise i’ll stay at a distance so you won’t get it.”

you didn’t think he was going to invite you in, but you accept the offer nonetheless. “i was wondering why you didn’t call. then chan told me you were sick.”

he shuts the door behind you. “yeah, i’ve been sleeping, mostly. watched some netflix too but it quickly gives headaches. i’m sorry for not letting you know — didn’t think you were worried.”

you pause for a moment. “well. you thought wrong. friends worry, don’t they?”

the words make him smile. he didn’t think you cared all that much about him for some reason — this changes that. “fair. what’s in the bowl?”

he’s referring to the black bowl covered in foil you have clutched between your arms. you shrug. “soup. i don’t know if you already had some, but it worked wonders for me when i was sick a while back, so… yeah. i figured you could use it.”

his face lights up when he realizes you went out your way to make this for him. with gratitude, he accepts the bowl. “thank you, i appreciate it. looks really good. you can sit by my desk if you want to, by the way.”

as he’s walking across the room, you notice the mishap in his steps, like he’s about to lose his balance. “are you okay?”

“yeah, ‘s just—i’m a little dizzy.”

your hands find his shoulders — a touch that feels heavy compared to the usual skin-to-skin contact you share with him — to put him down on his bed. “don’t force it. if you’re about to faint, you might as well be lying down.”

his lids hang low, eyes nearly closed when you pull the covers over his body. you touch his cheeks and forehead with the back of your hand to get an indication of his temperature.

as soon as you’re about to tell him he probably has a light fever, it seems he’s already half asleep. you pull the covers up to his chest to ensure he’s comfortable.

you gaze at him for a moment as he snores softly, biting your lip as you curse yourself for giving him a treatment he doesn’t deserve.

maybe mingyu likes to think he doesn’t wear his heart on his sleeve, but that’s far from the truth. even you have noticed he’s been looking at you a certain way recently, and that’s saying something.

one look at him and you’re already feeling like a big softie. it’s ridiculous.

you’re scared of what you feel for him, but as long as you can keep your relationship like this, it’ll be fine.

now that he’s asleep, you wander around his room. you know wonwoo must be at football practice, since mingyu is normally there with him at this time of the week.

you usually take him to your dorm, so you’re not in his all that often. your eyes rake across the framed pictures of his friends, family, loved ones, memories he’s made.

they stop, though, when recognizing yourself in one of the pictures. he promised you he’d frame one up as a way of ‘solidifying your friendship’ as he so politely put it.

still, you didn’t think he’d actually do it.

smiling to yourself, you proceed to notice his laptop screen is still on. he must’ve been working on something when you knocked on his door.

out of curiosity, you check the screen, figuring he was working on the essay he’s been postponing for two weeks because he had difficulty getting started.

you take a look at the assignment and decide you’re gonna try to do it for him. luckily, the necessary paragraphs that ought to be studied beforehand and referenced in the essay itself came with the mail, so that makes everything a lot easier.

when mingyu wakes up hours later, he finds himself alone in his room. you’re gone, though he notices the glass of water on his nightstand has been refilled, his laptop is flipped open, and there’s a sticky note attached to it.

slowly, he rubs his eyes and moves toward the desk to grab the laptop before sitting back against the pillows.

you must’ve written something on the note, he figures.

‘hopefully the essay is up to the standards of your class. i did it in a separate document so you can just get rid of the whole thing if it’s not what you want it to be. let me know if you need anything else. x’

he frowns, turning the device on to see what you worked on — and the screen lights up, only for him to realize you wrote the essay due for tomorrow. and with a few of his own additions here and there, it’s good enough to submit, which is impressive for someone who’s not actually taking the class.

and right now, all he can do is smile at his screen like an idiot.

you’re at the university skating rink when you hear someone calling your name from the bleachers.

looking up with a frown, you suddenly notice a tall man sprinting your way, so you skate towards him. “mingyu, what the hell are you doing here?”

“i got 87/100 for the essay. for the one class i hate. you’re a genius.” he exclaims, absolutely beaming at you.

you suddenly remember doing the essay for him, snorting at his reaction. “so i’ve heard. good to see you’re doing better.”

“is there anything i can do in return?”

“don’t worry. i like writing essays. besides, you already helped me out plenty of times. it was the least i could do.”

the words coming out of your mouth hardly match your facial expression, but he finds he’s gotten used to it now. he understands you better than ever before. “you know how you said i’d get nothing out of a friendship with you?” he recalls, biting his lip for a moment, “you were wrong.”

a mere chuckle escapes you. “right. you get top-notch essays and bowls of chicken soup.”

your comment was sarcastic, but he remains serious. “you’re wonderful, you know that?”

it’s not often people use a word like that to describe you. it feels weird hearing it, but your attitude remains the same. “am i?”

“yeah, you are,” he nods, pushing out more compliments, “and i’m glad to have you in my life.”

the playful expression on your face falters — like a glitch occurring in your system. mingyu is starting to break through your hard exterior remarkably easily, and that’s beginning to scare you a little.

he leaves without saying another word, but the look on his face is enough to tell that he’s feeling the tension too. whatever relationship you have is becoming more intimate by day, most definitely passing the friendship it was supposed to be, and to you, that is very alarming.

and you suddenly refuse to let it go any further.

whenever he texts you, you either tell him you don’t have the time to come over or nothing at all. you avoid him like the plague, ensure not to go to social gatherings if he’s going be there and stay well away from all the places you and him studied together. it hurts, because you do miss him, yet you manage to keep it up.

but you can only do so much. unfortunately, mingyu is smarter than you hoped.

after two weeks of you avoiding him, he decides he’s had enough.

when you’re almost about to leave the dorm for your lecture, you hear someone knocking on your door. you open it to find him standing there, and he walks right by you, not bothering to ask whether he can come in.

“why have you been avoiding me?”

“i gotta leave for my lecture, i don’t have time for this.”

“so make the time.” he says sternly, jaw clenched. “answer the question.”

“i haven’t been avoiding you.”

“sure. so it’s a coincidence you suddenly stopped talking to me?”

you huff in frustration and close the door, leaning with your back against it. “no, it isn’t.”

he raises his hands in defeat. “so, why?”

“it’s been fun. i don’t know. but you’ve proved what you wanted to prove, so… good for you. we can both move on now.” you shrug, hardly sounding convinced of your own words.

“you’re lying.” he breathes out, scoffing to himself. he’s baffled that you think he’d consider it believable at all. “four months ago, i would’ve bought that. but not now.”

“believe what you wanna believe. i don’t really care.” you give him the cold shoulder, attempting to open the door so you can leave, but he immediately shuts it to stop you from doing so.

“don’t bullshit me. you care. i don’t know why the fuck you’re so hellbent on not admitting that, but it’s the truth.”

he’s beginning to get on your nerves. “what fucking answers are you even here for? since you claim to know everything that’s going on inside my head already.”

it’s then that he starts to show how genuinely upset he is at you pushing him away. “what makes me so different from the other guys? joshua, seokmin, chan—all of them. why is it so easy for you to be close with them but not with me?”

“because you keep trying to get closer to me! from day one, you’ve been saying you wanna be friends with me like the rest of them, but your actions don’t line up with that.”

“so what? i like you and i’m pretty damn sure you like me too.” his voice is softer, face closer to yours, those brown eyes of his working their way straight to your heart. “what are you so afraid of?”

either you’re imagining things or he’s leaning in to kiss you. his lips are so close before you feel them on yours, a sensation you missed like nothing else.

your fingers touch the back of his neck. it’s hard not to get lost in the feeling of his mouth on yours, the smell of his cologne making it even harder.

kissing mingyu is the closest you’ll ever get to heaven, but right now, all it’s making you feel is guilt and shame.

so you pull yourself away from him, breaking the kiss, hands feeling heavy on his chest. “close the door on your way out.” you whisper, leaving him alone in your dorm.

he stands perplexed in his place for a moment, pinching the bridge of his nose, processing what just happened.

“fuck.”

it’s been a week, and he hasn’t called nor texted you since that conversation. you assume that he’s decided to move on.

which is understandable. if you were him, you’d be done with it too.

it feels strange to be going about your day without him dropping by or talking to you. like he left a void you’re unable to fill. and it hurts — you miss him.

you’re having lunch with seokmin and minghao in the cafeteria when he’s suddenly standing in front of you by the table. “i just got a call from the gallery manager — we’ve got it to ourselves this friday evening!”

minghao smiles widely, the sweet sound of his excited laughter intriguing the rest of you. he turns his head to explain. “me and mingyu have been trying to rent the gallery to put our work on display. apparently, it was just confirmed we managed to pull it off.”

hao is a passionate painter — mingyu a photographer. their love for art is one of the things that binds them together, and they’ve mentioned wanting to have their own exhibit for a few months now. despite the things that have happened, you’re happy for them.

“that’s great! we can come, right?” seokmin asks, already grabbing his phone to put it in his agenda.

“yeah, you guys better.” minghao answers, his gaze shifting to you. “you have to come too. you’re free, right?”

he’s aware of things between you and mingyu being tense right now — though he doesn’t know why — but he still thinks it’d be good for you and him to see each other.

your eyes meet mingyu’s for the first time since your last conversation a week ago, and hao follows your actions, looking at him as well.

mingyu subtly looks away, hoping his friend didn't catch him staring at you. before he can utter the words he wants to say, you tilt your head, already speaking up. “sure. i'll be there.”

he unintentionally gives you a puzzled look, and you pop a piece of gum in your mouth, looking at your wrist as if there’s a watch there.

there isn’t. “won’t you look at the time. i’ll see you guys later.”

they briefly say bye to you, very much used to the way you dismiss yourself, and mingyu watches the interaction as if it’s the first time witnessing it — as if he hasn’t known you to be like this for several months.

he watches you walk out of the cafeteria, confronted by his two friends staring at him. “what?”

“you’re deep in it.” minghao remarks. “when are you guys finally gonna admit that you wanna be together?”

“it’s not that easy.”

seokmin frowns, connecting the dots before gasping. “wait. you and her are a thing? since when? why didn’t anyone tell me this?”

the other two just deadpan a stare at him.

on friday night, you attend the art exhibit. you know he’s been working hard on the collection, and you certainly figured you were gonna be confronted with mingyu as well, but this is one gathering you couldn’t afford to miss. so you choose to try and forget the drama for one night.

you’re wearing a little black dress with lacy tights and sleek ankle boots, an outfit you feel nice in.

the gallery is buzzing with friends of the artists as well as people who frequent the place whenever a new exhibit is up. perhaps some pieces will be sold tonight.

as you’re passing some of mingyu’s framed photos, you hear his familiar voice behind you.

“i was surprised when you agreed to come.”

when you turn your head, he’s standing there with his hands in the pockets of his fitted black pants, the deep cut of his white blouse exposing just a bit more of his upper chest than usual, a silver chain sitting all pretty on his neck and collarbones.

personally, you find it’s relatively rare to find men with good taste in fashion, but he’s definitely got it. he looks good. really good.

biting your lip, you give him nothing but a cool response. “came to see if you were any good.”

“and? what’s your judgement?”

“haven’t made up my mind yet.” your tone turns into a more teasing one, seeing as he appears considerably less hostile than you. “does my judgement really matter that much, though?”

he nods so quickly, almost as if he were hypnotized by you. “more than you know.”

him showing you affection actually makes your heart shatter. he’s so genuine in it too — and you just don’t know what to do with all that love he so easily gives you.

people pass you left and right, completely unaware of the heavy feeling currently bubbling inside your chest. you’re crumbling under his gaze and he fucking feels it.

and this situation is precisely the one thing you were so afraid of. you know he knows how to poke into your heart, he knows when you’re lying to him, he knows when you’re upset or hurt — and the idea that there’s someone out there who can see all of that just by looking at you utterly terrifies you.

in moments like these, your expression doesn’t gradually change. it falls hard and quick, sometimes very visibly, just like right now. the blank stare is gone, your lips parting, eyes blinking erratically — it’s like you received a slap to the face.

“your photography is beautiful, mingyu. you’re talented, but you didn’t need me to tell you that.” your voice breaks in the middle of your sentence and you leave him behind, heading into the ladies’ room, hoping he won’t follow you.

you exhale when he doesn’t.

knowing it’s way too early to leave, you pull yourself together, and once you get out of the bathroom, you make it your mission to avoid him for the rest of the night. if that means talking to god knows how many new people, so be it.

minghao’s paintings are beautiful. you’re in awe of his talent as you walk past his artworks, admiring each of them.

as the evening nears its end, the artist himself comes up to you with that gentle smile he often wears. “so, what do you think? do i have potential?”

“are you kidding? you’ve got more than just potential. these are gorgeous. you should be proud of them.”

he thanks you, his hands sitting in the pockets of his trousers. “what’d you do to mingyu?”

you cross your arms over your chest. “why’re you assuming i did something?”

“because he’s been looking like a kicked puppy for the past few weeks, and i heard you and him suddenly stopped hanging out, so...”

taking a deep breath, you shake your head to yourself. “honestly, i’m not even sure what happened between us. it came out of nowhere.”

minghao keeps his eyes on you even when you look away. “he came out of nowhere and you started liking him.”

the comment makes your eyes widen, but you don’t bother hiding the truth from him. he might be the most trustworthy guy you know. “yeah. so i pushed him away.”

he’s aware of your fear of letting people in beyond a certain extent. “what did he do?”

you could cry, honestly. your face is blank — your voice trembles. “he said he was happy to have me in his life. god, i’m so fucking insecure.”

hao softly rubs over your shoulder blade for a second, a gesture you appreciate. he shrugs. “you’re not obligated to do something you don’t wanna do. but talking about it is better than leaving it unsaid. gyu’s a good guy. he’ll understand it, but only if you give him the chance to.”

with that sentiment, he leaves you be, and you rub your arms, staring at the painting that’s currently in front of you, only to realize it’s about two lovers.

there’s a thin line between laughing and crying. you feel like you’re somewhere in the middle right now.

“christ, i need a fucking drink.” you mutter to yourself, running a hand through your hair.

“mind if i join you?”

of course. why are you even surprised?

without looking him in the eye, you respond to his question with one of your own. “sure you want my company?”

“beats going drinking alone.” mingyu shrugs next to you.

you let out a sarcastic chuckle at that. “whatever you say.”

luckily for you, the nearest bar is around the block. the walk there is quiet. you’re not sure what to say to him, and you feel him subtly looking your way.

he holds the door open for you to go in first. the place is not all that crowded yet, only a few tables occupied, probably because it’s still relatively early in the evening.

since no one else is seated by the bar top, you choose to head to one of the high stools there, ordering two shots of vodka before even sitting down.

the bartender puts two shot glasses in front of you and pours the liquid in both until they’re completely filled. mingyu looks at you as he picks up the small glass, and you just lightly tilt your head as a toast.

his facial expression is as bitter as the alcohol burning in his throat. he hates the way you look at him — like you don’t give a fuck about him.

you look down at your glass. you still haven’t exchanged a single word since leaving the gallery. what the hell are you even supposed to say? you didn’t want to be here with him in the first place.

liar. the little voice in your head creeps in.

the silence feels as painful as trailing your nails down a chalkboard. surprisingly, it’s you who ends up speaking first.

“if you’re trying to make the situation more awkward, you’re succeeding.”

“i’m just trying to find the words. don’t know where to start.”

your voice is hostile and sharp as a blade. “then don’t.”

of course you’re aware you’re being mean. but it’s to serve a purpose. every time you show this side of you, people always leave. better sooner than later, right?

mingyu, instead of feeling insulted by your attitude, looks at you as if he’s deciphering a puzzle. “i will. because i care.”

that makes you remain quiet. you just scoff instead, not knowing what to say next. he shifts in his seat to be able to look at him better — you do the exact opposite, turning your face away from him.

“can i ask you something?”

you don’t actually respond, save for the blank stare you give him. which he takes as a yes.

“you not showing much… is it a front you put up or something you just do?”

an interesting question — one you actually have to think about. “the latter. having a resting bitch face doesn’t really help my case, i guess. but i also enjoy keeping people in the dark a bit. can’t have everyone showing everything.”

“why not?”

blinking at him for a moment, you gently smile at him. it’s not a genuine one. “do you wanna know why you feel at a disadvantage right now?”

“because your alcohol tolerance is better than mine?”

“because you can’t tell what i’m thinking.”

he then puts his chin up to look at you better. you tilt your head a little, as if you were following his gaze, and he feels like he’s on the right track here.

“maybe i kinda like that disadvantage.” he suggests, but you shake your head knowingly.

“no, you don’t.”

“how would you know?”

you suck at the inside of your cheek for a moment, taking a breath. “my mom once said to me that it bothered her she couldn’t tell what i was thinking.” you pout your lips as if you’re thinking about it. “i told her i liked that. being an open book is my worst nightmare.”

“why?”

“putting your thoughts and feelings on display make you vulnerable. being vulnerable makes you weak.”

“so you think it’s better to isolate your feelings completely — discuss them with no one? ever?”

“unless it’s necessary, yes. besides, feelings aren’t black and white. do you know how difficult it is to convey them through words, let alone getting the person at the other end of the line to actually understand them?”

mingyu looks—no, gazes at you. “how will you know if you don’t try?”

“how do you know i haven’t? you think you’re the first person who’s tried to get close to me like this?” you ask, tilting your head. “speaking of which, i’ve been having a real hard time trying to figure out what it is you want from me. i’m not buying the whole ‘i-just-wanna-be-friends’ façade. never did. i thought it was the sex, but i initiated it more often than you did.”

“it wasn’t for the sex.” he shrugs his shoulders. “i like you.”

“so you’ve mentioned. since when?”

“since… always.”

“we never even talked before soonyoung’s party.”

“no, but i liked you.”

“bullshit.” you fire back at him, scoffing sarcastically. “i’m hardly likeable — nothing i’m insecure about. just a plain fact.”

“and yet i like you a lot. must be shocking.” he jests, the vaguest hint of a rising smirk on his face. “do you like me?”

“i can’t stand you,” you reach out to push his chin upwards so he looks up at you, only realizing how physically comfortable you’ve become with him after doing so, “but at least you’ve got a pretty face to make up for it.”

it’s unbelievable, mingyu thinks to himself. the way you keep teasing him, keep being a little mean to him, and he just eats it all up.

every moment he spends with you has him wondering what on earth it is about you that draws him in so much.

but, fuck, he just can’t get enough.

another shot is poured into your glasses, which you take between your thumb and index finger, nodding at him so he’ll take his.

the liquid burns in his throat, making him feel hot, and you get awfully turned on when you notice the way he wipes off the drops that accidentally ran down his chin.

“i think i’ve got you all figured out.”

his bold statement and matching attitude has you raising your shoulders. “oh yeah? go on. try me, i’m curious.”

the words tumble from his lips as if they’re part of a monologue he’s been rehearsing for weeks. “you feel so much, express so little. i bet it must be hard to keep up with your own mind sometimes. i think you often feel judged and misunderstood because of your attitude, but you don’t mind that much, since you prefer a smaller circle anyways. you simply don’t like wearing your heart on your sleeve, but it’d be a big mistake to think you don’t have one — and honestly, i’d do anything to be close to it.”

it’s not often you’re speechless.

he describes you almost perfectly, and your body language subconsciously changes, confident and playful demeanor gone — the cold and distant side of your personality coming out again.

“good job,” you tell him softly, moving to grab a few bucks from your wallet to pay for the drinks, “i guess i should say congratulations. you know what makes me tick. that means we’re done here, right?”

he finally spots the shift in your behavior. “wait—”

“have a good night, gyu.”

you curse yourself for accidentally using the nickname as you walk out of the bar, putting your coat on, feeling raindrops on your hair and skin once you get outside.

as you’re trying to make yourself remember where the nearest metro stop is, you hear him utter your name behind you. “what did i do? was it something i said?”

letting impulsivity get to you for once, you scoff, muttering a response. “it was everything you said.”

“why?” he asks, the tension running thicker. “why won’t you just let me in, for once? just this time?”

you hate how desperate he sounds — you hate how much it’s tugging at your heartstrings.

“why do you even want me to?”

“‘cause i like you.”

“no, you don’t. you just like whatever chase this is, just a little fun to keep things interesting for you.”

“has it ever crossed your mind that maybe i like you for you?”

“i’ve given you no reason to like me.”

“what, you think that no one out there will like you unless you act differently?”

his words feel like a growing tear in your heart. your self-esteem is so ridiculously low that it makes you believe no one would love you if you were to be unapologetically yourself — and hearing someone say it out loud hurts.

mingyu watches as the emotion flashes through your eyes, one of the few glimpses of what you feel underneath that cold exterior.

“it’s not true,” he says before you attempt to answer, “because you… being around you makes me happy. when i’m not with you, i think of when i’ll see you next. you matter to me.”

you’re not sure what’s worse — the fact that you reciprocate his feelings or the words that are coming out of your mouth.

“you’d do best to try and get rid of that feeling.”

but he knows there’s more lingering behind your words. “tell me you don’t feel the same way.”

“what i feel means nothing.” you state, voice laced with hurt, though not from his words. “let it go.”

“why don’t you wanna try?”

“because it’d be a disaster. for both of us.”

“c’mon,” he pleads, gently touching your fingers, “please don’t push me away.”

“god—i have my reasons, mingyu.”

“then explain them to me!”

“i can’t give you what you want!” you cry out, needing him to understand you. “someone like you just doesn’t work with someone like me. it might sound stupid, but it’s the truth. i wouldn’t tell you i love you, i’m fucking—bitter and cynical, if not misanthropic, i like my own peace and quiet, i fucking hate talking about what i feel — and you are the complete opposite. i’d make you miserable. you’d grow to hate me.”

“no, i wouldn’t.”

“you would. you... i do like you. i don’t know what the hell you did, like—it’s bizarre how much i’ve grown to like you. but at the end of the day, we’d never work, because i cannot give you the love that you deserve. i know you. you want someone spontaneous, easygoing, sociable — those are all traits that i don’t have. i wish i did, but that’s just how i’m engineered. we wouldn’t work.”

“how do you even know that?”

“i’ve had two boyfriends before this. both broke things off with me ‘cause i didn't show love the way they were used to, and even when they called it quits, i didn’t show a thing. because i don’t do that. no matter how often i say it, no one ever appears to understand what they’re getting themselves into when they get close to me, so i’m telling you now. this? you and me?” you ask, finger pointing between the two of you. “we’d be idiots to try.”

“fine. then consider me an idiot.” he breathes out, just barely registering how close he’s standing to you. “i’m willing to try. please.”

the crease between your brows is the sign of your inner conflict. “i’m sick of getting hurt. sick of people making me feel like my feelings aren’t valid solely because i don’t like expressing them.”

“i’m not gonna hurt you. we can take things slow.”

“gyu—” you plead, almost like you’re begging him to stop tearing your walls down despite knowing he won’t.

and perhaps the other part of you does want to let him in. it’s so scary, so tempting.

“i don’t wanna lose you.”

he adores you so much — it’s ridiculous. “you won’t lose me. please…” he touches your fingers so gently, getting closer to you as you barely make an effort to push him away, “please let me in.”

his heartbeat rises when you look him in the eye — he wonders how the hell a person so strong can look so afraid. but he’s determined to show that you have no reason to be anymore.

it’s raining even harder now. instead of backing you up against the wall, he takes a few steps away from you as if he’s leaving, only for him to turn around and gesture for you to come with him.

mingyu’s smile shines even in the heavy downpour — a bright light that balances out your dull one.

he extends his hand, and you finally get over the edge of your fear, finally able to take control of your own body and slide your hand in his.

you and kim mingyu shouldn’t work — perhaps that’s exactly the reason why you do.

thank you for reading. let me know if you enjoyed it x

® SANAKIRAS — do not repost, remake or copy my work in any way whatsoever. translations are not allowed.

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