Visit Korea

11. Bomun Pavilion, Gyeongju (경주 보문정)

Bomun Pavilion A pavilion for all seasons.

Gyeongju, an ancient capital of the Shilla Dynasty, boasts the nickname "a museum with no walls." 

Bomun Pavilion, a small wooden gazebo standing over a quiet duck pond, is a great spot to experience Korea’s spring; the cherry blossoms fluttering over the pond provide an exquisite sight.

In fact, it's the perfect place to view all of Korea's markedly different seasons: summer's lush green leaves, fall's scarlet and mustard foliage, and winter's blankets of snow.

Bodeok-dong, Gyeongju-si, Gyeongsangbuk-do (경북 경주시 보덕동)


12. Udo (우도)

UdoThe Korean way of making a wish.

Just 15 minutes away from Jeju Island, Udo is another addition to Jeju's bucket list.

Visitors can hike on Olle road, or opt for a scooter ride along the shore, a submarine excursion or sea fishing. Just don't forget the sunblock.

Udo-myeon, Jeju-si, Jeju Special Self-Governing Province (제주특별자치도 제주시 우도면)


13. Haeinsa Temple, Hapcheon (합천 해인사

Haein TempleHaeinsa is one of the three Jewel Temples in Korea.

The world's oldest intact Buddhist canon, the Tripitaka Koreana, is carefully housed in the 1,200-year-old Haeinsa Temple.

The temple's other landmarks include the oldest wooden Buddha statue in Korea (the Haeinsa Vairocana) and a UNESCO world heritage Janggyeong Panjeon ( a "storage hall of Buddhist Sutras").  

10 Chiin-ri, Gaya-myeon, Hapcheon-gun, Gyeongsangnam-do (경남 합천군 가야면 치인리 10번지)


14. Chunwang Peak, Jiri Mountain (지리산 천왕봉)

Cheonwangbong PeakWhere to look down on clouds.

At 1,915 meters, Chunwang Peak on Jiri Mountain is the second highest peak in South Korea and the beloved conquest of many a Korean mountain climber.  

The national park on Jiri Mountain stretches over five cities and three provinces, and is home to quietly dazzling flora and fauna as well as seven national treasures and 26 treasures.

Many tread the trail to Chunwang Peak to watch the sun rise, some simply to enjoy the view from the top, and others for the pleasure of breathing in the crisp, clean mountain air and drinking the brain freeze-inducing spring water of Chunwang Spring, which is located just 300 meters below Chunwang Peak.

Samjang-myeon/Sicheon-myeon, Sancheong-gun, Gyeongsangnam-do (경남 산청군 시천면, 삼장면)


15. Juknokwon, Damyang (담양 죽녹원)

Juknokwon Unfortunately Korea's all out of pandas.

This dense bamboo thicket is located in Damyang, another "slow city" that welcomes all who are tired of hectic city life. 

Eight trails around the thicket offer eight different themes to saunter through. 

If you look carefully between the bamboo plants, you can spot the green tea shoots that grow from the dew that drips off the bamboo leaves, known as Jukro tea. The Juknokwon observatory in the middle of the thicket occasionally hosts Jukro tea tasting events. 

Hyanggyo-ri, Damyang-eup, Damyang-gun, Jeollanam-do (전남 담양군 담양읍 향교리)


16. Naganeupseong Folk Village, Suncheon (순천 낙안읍성 민속마을)

NaganeupseongWe wonder how many people it took to color a single roof.

Straw-roofed houses, government offices, guesthouses and a castle, all from the Chosun Dynasty, remain perfectly preserved in their original forms in this 22.6 kilometer-squared historical site.

No, it’s not an exterior set of a historical drama, people actually live in those houses and better yet, they offer overnight homestays.  

Choongmin-gil, Nagan-myeon, Suncheon-si, Jeollanam-do (전라남도 순천시 낙안면 충민길 30)

17. Yeojwa Stream (경상남도 진해 여좌천 벚꽃길)

Yeojwa StreamThis spot is the spring equivalent of mistletoe.

The fifth item on this list already touched on the festival of cherry blossoms in Jinhae, but the cherry blossom road at Yeojwa Stream is so strikingly beautiful that it deserves another mention (and another photo).

Lovers visit this site to cross the "Romance Bridge", which has been used as a shooting location for "Romance," a drama starring Kim Ha-nul and Kim Jae-won.

Bloggers say that these romantic blossoms can be most appreciated at night, when there are fewer tourists and the pale pink flowers glow against the dark sky.

Yeojwa-dong, Jinhae-gu, Changwon-si, Gyeongsangnam-do (경상남도 창원시 진해구 여좌동)


18. Boseong Green Tea Field (보성 녹차밭)

Green Tea FieldThe most caffeinated field in the country.

Approximately 40 percent of Korea's tea is produced in the rolling fields of Boseong, which has also provided the backdrop of many Korean dramas and films.

Yes, green tea-related specialties (fresh green tea ice cream and green tea pork belly) are tasty treats, but the spectacular view of the seemingly endless tea fields is the real reason so many visitors stop by Boseong.

A green tea festival is held every May while in the winter, the fields are decorated with tiny light bulbs. 

Bongsan-ri, Boseong-eup, Boseong-gun, Jeollanam-do (전라남도 보성군 보성읍 봉산리)


19. Bulguksa Temple (경주 불국사)

BulguksaWhere to bookmark your history books.


This UNESCO-listed site is perhaps the most famous historic site in Korea. 

Two granite pagodas on either sides of the temple, Dabotap and Seokgatap, as well as Seokguram, a man-made grotto just above the temple, add to the splendid grandeur of this 1,500-year-old home of many important relics. 

15-1 Jinhyeon-dong, Gyeongju-si, Gyeongsangbuk-do (경상북도 경주시 진현동 15-1)


20. Daegwallyeong Ranch (대관령 양떼목장)

Daegwallyeong Sheep RanchThe lamb are there, you're just not looking closely.

This only sheep ranch in Korea doubles as a natural sledge park in winter. 

The dreaminess of the view is as heady as the mountain air. 

Meat-lovers should stop by the restaurants in the ranch village for a taste of the highest grade lamb.

14-104 Hoenggye 3 ri, Doam-myeon(Daegwallyeong-myeon), Pyeongchang-gun, Gangwon-do (강원 평창군 도암면 횡계3 (대관령면 횡계3) 14-104번지)

More on CNNGo: 7 ways to love winter in Korea

Some 25 million South Koreans -- about half the population -- travel abroad at least once a year, but it’s safe to assume that most haven't seen all the beautiful sights within the country. 

Seoul only takes up a mere 0.6 percent of South Korea's territory: here are 50 stunning photographs from the other 99.4 percent of the country that are all worth a visit. 

Here are the flowery spring landscapes, sandy beaches, rocky mountains and quietly stunning historic sites on your new Korean travel bucket list. And just in case you were wondering, they are in no particular order. Feel free to add some suggestions of your own in the comment box at the end of the article.


1. Seongsan Sunrise Peak (성산일출봉)

Seongsan Sunrise PeakCue the cinematic music. Hydrovolcanic eruptions formed this majestic volcanic crater 5,000 years ago on Jeju Island.

A UNESCO world heritage site, the peak is famous for many things, including numerous rare plant species, but is best known for the magnificent sight of the sun rising over it (hence the name).

The climb up the peak’s northwest side ridge (its other sides are steep cliffs) to the 180-meter highest point takes 30 minutes. 

1 Seongsan-ri, Seongsan-eup, Seogwipo, Jeju Special Self-Governing Province (제주특별자치도 서귀포시 성산읍 성산리 1번지)

More on CNNGo: How to visit Jeju Island on a dime


2. Ggotji Beach (꽃지 해수욕장)

GgotjiTime to visit the grandparents. Located four kilometers southwest from Anmyeon-eup, this cream-colored beach is the ideal place to go for a drive and watch the sun sink into the ocean between two large rock formations known as the Granny Rock and the Grandpa Rock.

Legend has it that the wife of a base commanding officer in the Shilla Dynasty became the Granny Rock when she died after waiting faithfully for her husband.

Seungeon 4 ri, Anmyeon-eup, Taean-gun, Chungcheongnam-do (충남 태안군 안면읍 승언4)


3. Darangee Village (경상남도 남해 가천 다랭이마을)

Darangee VillageWhat Korean kids did before video games.
Darangee Village, a small well-preserved village in the southernmost area of west Namhae-gun, features an extraordinary sight of countless tiny fields (over 100 levels) on a steep mountain slope against the open sea.

Honghyeon-ri, Nam-myeon, Namhae-gun, Gyeongsangnam-do (경남 남해군 남면 홍현리)


4. Gwang-An Bridge (부산 광안대교)

GwangAn BridgeKorea loves its stunning, futuristic bridges.
Also known as the Diamond Bridge, this two-story bridge connects Suyeong-gu and Haeundae-gu and offers an astonishing view of mountains, sandy beaches, hills and city lights. 

Kwang-An Bridge is not for pedestrians, but anyone can enjoy the spectacular night view of the bridge from afar; its state-of-the-art lighting system allows an exterior lighting of over 100,000 colors.

Suyeong-gu, Busan (부산광역시 수영구)


5. Kyeong-Wha Station, Jinhae (진해 경화역)

Gyeonghwa StationAll this scene needs is a soldier and a beautiful girl waiting for him at the station.
This small whistle-stop bustles with tourists and amateur photographers every spring. 

Cherry blossoms rain down on the train track and countless shutters click madly away as the train approaches the station under the cherry blossom tunnel. 

The cherry blossom road at Yeojwa stream, (number 17 on this list) is also nearby for those who want more photo-ops. 

Kyeongwha-dong, Jinhae-gu, Gyeongsangnam-do (경남 창원시 진해구 경화동)


6. Upo Marsh (우포늪)

Upo MarshSwimming is probably not recommended.

At 2,314 kilometers squared, Upo Marsh is the largest inland wetland in Korea and thrice the size of Yeouido. Formed over 140 million years ago, the marsh is home to 1,500 plants and animals, some of which are endangered species.

Visitors can bike or walk around this beautiful natural swamp, where migratory birds are known for flying low. 

Daedae-ri, Yueo-myeon, Changnyeong-gun, Gyeongsangnam-do (경남 창녕군 유어면 대대리)


7. Jeungdo Salt Farm (전남 신안 증도 염전

Jeungdo SaltSalt farming in a slow city.

This treasure island (artifacts from the Song Dynasty have actually been found at the bottom of the sea) is famous for its clear seawater, soft beach, and salt farms.

The magical sight of huge salt farms is not the only spectacle that can be found here; the mud flat leisure town allows tourists to experience and observe the marine life of the mud flat. 

Jeungdo-myeon, Sinan-gun, Jeollanam-do (전남 신안군 증도면)


8. Gongryong Ridge, Seorak Mountain (설악산 신선대 공룡능선)

Mt. SeoraksanFrom this distance, it looks like a Stegosaurus, but we can't be sure.

Physical fitness and mountain climbing experience are prerequisites to viewing these curious peaks in the Seorak mountain range. 

Thought to be shaped like the spine of a dinosaur (hence the name, "Dinosaur Ridge"), this rocky ridge offers spectacular views of both inner and outer Seorak. 

The climb is no picnic: the peak elevation of Gongryong Ridge, the most popular ridge route in the range, is approximately 1,200 meters. 

Goseong-gun/Yangyang-gun/Inje-gun, Sokcho-si, Gangwon-do (강원도 속초시 고성군, 양양군, 인제군)


9. Uleung Island Seaside Road (울릉도 해안도로)

UleungdoUleung Island was known as Dagelet to Europeans.

Uleung Island, nicknamed "Mysterious Island", is a popular weekend getaway spot for Seoulites.

Curious rock formations, shore cliffs and numerous waterfalls adorn the island’s Seaside Road.

Anyone planning to walk or bike their way around Uleung Island should make sure they set aside enough time, as they will inevitably stop countless times to admire the glorious view.

Uleung-eup, Uleung-gun, Gyeongsangbuk-do (경북 울릉군 울릉읍)


10. Seopjikoji, Jeju Island (제주도 섭지코지)

Seopjikoji CoastA music video just waiting to be shot.

First-time visitors to Jeju island need to plan their trip wisely, as the Jeju bucket list is long and varied. One of the musts on the list is Seopjikoji, a promontory on the coast famous for its serenity and romance.

Yellow rape blossoms fill the field in the spring, creating a colorful contrast with the red soil and cerulean sky.

The best photographs of Sungsan Sunrise Peak (the first item on this list) can be taken here at Seopjikoji. 

The scenery of Seopjikoji has also been captured by several Korean films and dramas, including "All In," one of the first Hallyu dramas starring Lee Byung-hun and Song Hye-kyo.

261 Seopjikoji-ro, Sungsan-eup, Seogwipo-si, Jeju Special Self-Governing Province (제주특별자치도 서귀포시 성산읍 섭지코지로 261)

More on CNNGO: The pensive moods of Jeju Island

Warna-warni Danau Linow

Siapa bilang Sulawesi Utara hanya terkenal dengan pantai dan keindahan bawah lautnya? Provinsi ini juga kaya akan keindahan alam lainnya, salah satunya Danau Linow di Minahasa. Danau ini unik karena terlihat berwarna-warni.

Danau seluas 34 hektar ini merupakan lokasi favorit masyarakat setempat. Selain warna-warni danau yang indah, alam sekitarnya pun cantik. Burung-burung belibis (ada yang menyebutnya itik liar) terbang rendah sambil sesekali berenang di permukaan air.

Lalu apa yang membuat danau ini memiliki beberapa warna yang berbeda? Ternyata danau ini terbagi menjadi dua sisi. Salah satu sisi memiliki kandungan belerang yang tinggi, sementara sisi yang lain tidak. Kandungan belerang ini, ditambah dengan efek cahaya matahari mampu membuat danau seolah-olah memiliki warna yang berbeda.

Sejak tahun 2006 pihak swasta membangun taman di pinggir danau — dengan tiket masuk Rp 25.000 per orang. Harga tersebut sudah termasuk kopi dan kue kelapa yang disediakan pengelola. Taman pinggir danau sebagian besar terdiri dari rumput yang terawat rapi, tempat duduk-duduk, serta kafe.

Sebuah jalan setapak dibangun di pinggiran bagi pengunjung yang ingin berjalan-jalan, maupun untuk mereka yang ingin berolahraga lari.

Para pengunjung biasanya duduk-duduk di pinggir danau sambil menikmati pemandangan Linow yang hijau kebiruan. Di sisi lain terlihat warna biru keputihan. Dari sisi lain warna danau terlihat berbeda, tergantung sudut pandang pemirsa.

Satwa lain yang juga menarik perhatian adalah serangga yang oleh masyarakat setempat disebut sayok atau komo. Serangga bersayap yang hidup di air ini juga sering ditangkap untuk dikonsumsi.

Di sekeliling danau ditumbuhi pohon cemara jarum dan bunga sepatu beraneka warna. Ada juga berbagai bunga lain yang saya tidak tahu namanya.

Satu peringatan, di pinggir danau sering ada gundukan lumpur panas, Anda sebaiknya menjauh. Selain itu, terkadang bau belerang juga tajam. Bila ada angin cukup kencang bau ini tercium dari kejauhan.

Di sisi kanan danau terdapat sebuah bangunan rusak yang tampaknya dimaksudkan sebagai Pusat Informasi Geotermal dan Geowisata Tomohon. Sebenarnya pembangunan kantor semacam itu adalah inisiatif yang bagus, sayangnya bangunan belum selesai dibangun, dan entah kenapa dibiarkan begitu saja. 

Danau Linow ini berada di Desa Lahendong, Tomohon. Bila ingin berkunjung ke danau ini paling ideal adalah menyewa mobil karena dapat mengunjungi beberapa objek wisata sekaligus. Bila ingin hemat, Anda dapat naik angkutan umum dari Terminal Tomohon, namun harus melanjutkan perjalanan dengan berjalan kaki sekitar 700 meter.

Dari kota Manado hanya butuh waktu sekitar 45 menit untuk mencapai danau.

Di wilayah tersebut Anda juga beberapa lokasi menarik yang dapat disinggahi. Salah satunya adalah Woloan, di mana Anda dapat melihat pembuatan rumah panggung khas Minahasa. Selain itu ada pula Desa Pulutan, sentra industri gerabah.

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PSAK, ISAK dan PPSAK yang masih efektif berlaku

No -PSAK/ISAK/PPSAK -Tanggal Efektif

1 PSAK 1 (2009) Penyajian Laporan Keuangan 1-Jan-11

2 PSAK 2 (2009) Laporan Arus Kas 1-Jan-11

3 PSAK 3 (2010) Laporan Keuangan Interim 1-Jan-11

4 PSAK 4 (2009) Laporan Keuangan Konsolidasian dan Laporan Keuangan
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6 PSAK 7 (2010) Pengungkapan Pihak-pihak Berelasi 1-Jan-11

7 PSAK 8 (2010) Peristiwa setelah Periode Pelaporan 1-Jan-11

8 PSAK 10 (2009) Pengaruh Perubahan Kurs Valuta Asing 1-Jan-12

9 PSAK 12 (2009) Bagian Partisipasi dalam Ventura Bersama 1-Jan-11

10 PSAK 13 (2007) Properti Investasi 1-Jan-08

11 PSAK 14 (2008) Persediaan 1-Jan-09

12 PSAK 15 (2009) Investasi pada Entitas Asosiasi 1-Jan-11

13 PSAK 16 (2007) Aset Tetap 1-Jan-08

14 PSAK 18 (2010) Akuntansi dan Pelaporan Program Manfaat Purnakarya 1-Jan-12

15 PSAK 19 (2010) Aset Takberwujud 1-Jan-11

16 PSAK 22 (2010) Kombinasi Bisnis 1-Jan-11

17 PSAK 23 (2010) Pendapatan 1-Jan-11

18 PSAK 24 (2010) Imbalan Kerja 1-Jan-12

19 PSAK 25 (2009) Kebijakan Akuntansi, Perubahan Estimasi Akuntansi,
dan Kesalahan 1-Jan-11

20 PSAK 26 (2008) Biaya Pinjaman 1-Jan-10

21 PSAK 28 ( 2010) Akuntansi Kontrak Asuransi Kerugian 1-Jan-12

22 PSAK 30 (2007) Sewa 1-Jan-08

23 PSAK 33 (2010) Aktivitas Pengupasan Lapisan Tanah Dan Pengelolaan
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24 PSAK 34 (2010) Kontrak Konstruksi 1-Jan-12

25 PSAK 38 (2004) Akuntansi Restrukturisasi Entitas Sepengendali 1-Jan-05

26 PSAK 36 (2010) Akuntansi Kontrak Asuransi Jiwa 1-Jan-12

27 PSAK 45 (2010) Pelaporan Keuangan Organisasi Nirlaba 1-Jan-12

28 PSAK 46 (2010) Pajak Penghasilan 1-Jan-12

29 PSAK 48 (2009) Penurunan Nilai Aset 1-Jan-11

30 PSAK 50 (2010) Insurumen Keuangan: Penyajian 1-Jan-12

31 PSAK 53 (2010) Pembayaran Berbasis Saham 1-Jan-12

32 PSAK 55 (2006) Instrumen Keuangan: Pengakuan dan Pengukuran 1-Jan-10

33 PSAK 56 (2010) Laba Per Saham 1-Jan-12

34 PSAK 57 (2009) Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi 1-Jan-11

35 PSAK 58 (2009) Aset Tidak Lancar yang Dimiliki untuk Dijual dan
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36 PSAK 60 Instrumen Keuangan: Pengungkapan 1-Jan-12

37 PSAK 61 Akuntansi Hibah Pemerintah dan pengungkapan bantuan
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38 PSAK 62 Kontrak Asuransi 1-Jan-12

39 PSAK 63 Pelaporan Keuangan dalam Ekonomi Hiperinflasi 1-Jan-12

40 PSAK 64 Aktivitas Eksplorasi dan Evaluasi Pada Pertambangan Sumber
Daya Mineral 1-Jan-12

41 ISAK 7 (2009) Konsolidasi Entitas Bertujuan Khusus 1-Jan-11

42 ISAK 8 Penentuan Apakah Suatu Perjanjian Mengandung Suatu Sewa dan
Pembahasan Lebih Lanjut Ketentuan Transisi PSAK 30 (Revisi 2007)

43 ISAK 9 Perubahan atas Liabilitas Aktivitas Purnaoperasi, Restorasi,
dan Liabilitas Serupa 1-Jan-11

44 ISAK 10 Program Loyalitas Pelanggan 1-Jan-11

45 ISAK 11 Distrubusi Aset Nonkas kepada Pemilik 1-Jan-11

46 ISAK 12 Pengendalian Bersama Entitas : Kontribusi Nonmoneter oleh
Venturer 1-Jan-11

47 ISAK 13 Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar
Negeri. 1-Jan-12

48 ISAK 14 Aset Takberwujud - Biaya Situs Web 1-Jan-11

49 ISAK 15 PSAK 24-Batas Aset Imbalan Pasti, Persyaratan Pendanaan
Minimum dan Interaksinya 1-Jan-12

50 ISAK 16 Perjanjian Konsesi Jasa 1-Jan-12

51 ISAK 17 Laporan Keuangan Interim dan Penurunan Nilai 1-Jan-11

52 ISAK 18 Bantuan Pemerintah – Tidak Berelasi Spesifik dengan
Aktivitas Operasi 1-Jan-12

53 ISAK 19 Penerapan Pendekatan Penyajian Kembali dalam PSAK 63:
Pelaporan Keuangan dalam Ekonomi Hiperinflasi 1-Jan-12

54 ISAK 20 Pajak penghasilan - perubahan dalam status pajak entitas
atau para pemegang saham 1-Jan-12

55 ISAK 21 Perjanjian Konstruksi Real Estat 1-Jan-13

56 ISAK 22 Perjanjian Konsesi Jasa: Pengungkapan 1-Jan-12

57 ISAK 23 Sewa Operasi - Insentif 1-Jan-12

58 ISAK 24 Evaluasi Substansi beberapa transaksi yang melibatkan suatu
bentuk legal sewa 1-Jan-12

59 PPSAK 1 Pencabutan PSAK 32: Akuntansi Pengusahaan Hutan, PSAK 35:
Akuntansi Pendapatan Jasa Telekomunikasi, dan

SAK 37: Akuntansi Penyelenggaraan jalan Tol 1-Jan-10

60 PPSAK 2 Pencabutan PSAK 41: Akuntansi Waran dan PSAK 43 Akuntansi
Anjak Piutang 1-Jan-10

61 PPSAK 3 Pencabutan PSAK 54: Akuntansi Rekstrukturisasi Utang
Piutang Bermasalah 1-Jan-10

62 PPSAK 4 Pencabutan PSAK 31:Akuntansi Perbankan, PSAK 42: Akuntansi
Perusahaan Efek, dan PSAK 49: Akuntansi Perusahaan Reksa Dana 1-Jan-10

63 PPSAK 5 Pencabutan ISAK 06 : Interpretasi atas paragraf 12 dan 16
PSAK 55 (1999) tentang Instrumen Derivatif Melekat pada Kntrak Dalam
Mata Uang Asing 1-Jan-10

64 PPSAK 6 Pencabutan PSAK 21: Akuntansi Ekuitas, ISAK 1: Interpretasi
atas Paragraf 23 PSAK No. 21 tentang Penentuan Harga Pasar Dividen
Saham; ISAK 2 Interpretasi atas Penyajian Piutang pada Pemesan Saham
dan ISAK 3 Interpretasi tentang Perlakuan kuntansi atas Pemberian
Sumbangan atau Bantuan.Sejak disahkan penerapan dini diperbolehkan

65 PPSAK 8 Pencabutan PSAK 27: Akuntansi Perkoperasian 1-Jan-12

66 PPSAK 10 Pencabutan PSAK 51: Akuntansi kuasi reorganisasi 1-Jan-12

67 PPSAK 11 pencabutan PSAK 39 Akuntansi Kerja Sama Operas 1-Jan-12

SAK SYARIAH yang masih efektif berlaku

No PSAK Tanggal Efektif

68 PSAK 59Akuntansi Perbankan Syariah

69 PSAK 101 Penyajian Laporan Keuangan Syariah 1-Jan-08

70 PSAK 102 Akuntansi Murabahah 1-Jan-08

71 PSAK 103 Akuntansi Salam 1-Jan-08

72 PSAK 104 Akuntansi Istishna' 1-Jan-08

73 PSAK 105 Akuntansi Mudharabah 1-Jan-08

74 PSAK 106 Akuntansi Musyarakah 1-Jan-08

75 PSAK 107 Akuntansi Ijarah 1-Jan-10

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77 PSAK 109 Akuntansi Zakat dan Infak/Sedekah 1-Jan-12

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