Normas na Coréia, também

A Coréia do Sul irá adotar o IFRS a partir de 2011:

Seoul to introduce Korean standard accounting rules in 2011
The Financial News - 24/12/2007

Accounting terms for all listed companies will be unified across the world beginning in 2011 when the International Financial Reporting Standards are introduced. From that year, when the IFRS will fully take effect, the term “balance sheet” will change to “financial status sheet,” among other accounting terms poised to be renamed. Also, the values of tangible assets, including land and buildings, and properties for investment purposes will have to be marked in terms of assessed values, as well as in terms of costs (acquisition prices, or book value) as at the present. Also, companies that issued convertible preferred stocks will have to mark them as liabilities, instead of capital as they are presently, and dividends paid for those stocks as interest payments, not dividends. The Financial Supervisory Commission said on December 23 that it fixed and approved the Korea-IFRS, which suggests these and other rules in its regular meeting on December 21.