Korea has decided that from 2009 any company can choose to apply IFRSs, with the use of IFRSs becoming mandatory for all listed companies from 2011.
See the Report on the IASB website
http://www.iasb.org/INSIGHT+journal/Q1+and+Q2+2008/Korea+on+its+way+to+adopting+IFRSs.htm
Here is my name and tagline the devil is in the details in Korean.
IFRS Exorcist
악마는 세부사항에서 이다
The translations are from Babel Fish – apparently there is no Korean translation of “The IFRS Exorcist” except perhaps to just leave the “The” part out.
As usual if you have a better translation please let me know and please keep it clean.
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