The latter is concerned with the existence of the organization i.e. it is considered that a company will continue existing in the future. The International Accounting Standard Board gives importance to the usefulness of maintenance of proper financial statements which are required by many users (Andre, 2009, p 3-24). The process of International Accounting Standard Board to create a standard is prescribed in the framework. The International Accounting Standard Board first identifies and analyses the issues faced by the organizations. Then by studying the national standards it builds an advisory panel which publishes the discussion document. The comment received are then discussed and analyzed. The discussion results into a published draft which in order to be accepted should have at least nine affirmative votes. Considering the comments received, the public interest and the various field tests conducted the final outcome is published. Approval of the final standard should be there by nine affirmative votes. The process and the final conclusion is then discussed to the public by various ways.
后者关注的是组织即认为公司将在未来继续存在的存在。国际会计准则委员会提供了重要的适当的财务报表是由许多用户所需维修的有用性（安德烈，2009，P 3-24）。国际会计准则委员会的程序来创建一个标准的框架规定。国际会计准则委员会首先确定和分析组织所面临的问题。通过对国家标准发布的讨论文件建立一个咨询小组。收到的评论进行了讨论与分析。讨论结果在公布的草案，以被接受，至少要有九票赞成。考虑到收到的评论，公共利益和各领域进行了最后的结果测试发布。最终批准的标准应该有九票赞成。过程和最后的结论是，然后讨论了公众通过各种途径。
