There are standards governing the way of which financial statements should be presented. The objectives of the standards are to promote comparability of the financial statements and to give true and fair view to users.
There are numbers of accounting standards listed below for your reference:
International Financial Reporting Standard - IFRS
International Accounting Standard - IAS
Financial Reporting Standard - FRS
Financial Reporting Standard for Smaller Entities - FRSSE
United Kingdom Generally Accepted Accounting Practice - UK GAAP
