The Finding of Factors that Operate on Accounting Standards Development in their Convergence

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In the process that International Accounting Standards Board will have been developing a single set of high quality International Financial Reporting Standards, it is confirmed that the Board focuses on economic phenomena rather than management's intents of transactions. Further, it is founded that the developments of the Standards for that economic phenomena are deductively involved with the conceptual framework, and also that in the developments a consistency between the Standards is taken on consideration. That is, the Standards are developed in the matrix structure of deduction and consistency, and the relative weight between deduction and consistency in the Standards developments is variable.