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Financial reports are made more presentable and competent by the intended framework known as IASB or International Accounting Standards Framework. The IASB structure became official accepted by IASB Board in April 1989 and the rules and regulations came into practice by the structure in April 20012. IASB helped the accounts user in supporting and presenting the financial reports in a proper manner and necessary changes were also made in the existing standards and rules so that the financial reports presented showed true and fair view. Such accurate rules and standards laid will help the accountants worldwide to prepare the reports anywhere and comparison can be made among the various corporate and standardization can be made within the companies all over. This structure made a great impact on the minds of the people and worldwide accepted principles were introduced named international financial reporting standard, called IFRS. These superior standards were simple, effective, lucid, expressive, and internationally accepted principles helped small and medium structured size firms in preparing financial reports as well as provide for the upcoming needs in the markets3. The following questions were answered with respect to the above written introduction on the globally laid principles, IASB.
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