According to this study, the researcher has get the result on the IFRS financial standard. There are many countries in the world following the IFRS financial standard and trading with other nations. Those companies prepared their financial statement according to the IFRS financial standard. Foreign investors easily analyze the financial statement of the company prepared according to the IFRS financial standard. Some of the countries in the world has not accepted the IFRS financial standard because those countries think US GAAP is the golden standard, and their quality of standard will be lost while accepting IFRS. For preparing the IFRS financial standard balance sheet, the company used to hire the consultants who prepared their balance sheet according to the IFRS financial standard. The companies are selecting the IFRS financial standard and they are performing well in their sectors. The companies which have not accepted the IFRS financial standard followed the GAAP are seen that they are not performing well in their sectors. Whereas the companies who accepted the IFRS financial standard as well as they are future forecasting their business are seen that they perform excellent in their sectors. The researcher has collected the secondary data from the different countries government sites. These data signifies the companies who have selected the IFRS financial standard and who are not selected the IFRS financial standard. Some of the data is also collected from the company sites and these data gives the forecasted value of their companies. The researcher has analyzed these data with the help of descriptive statistics and regression model tools. In regression analysis, one variable is dependant and other variable is independent.