please explain

From the IFRS website:

The IFRS Foundation is a not-for-profit, public interest organisation established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards—IFRS Standards—and to promote and facilitate adoption of the standards.

Also:

The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). The IASB operates under the oversight of the IFRS Foundation

There are no set accounting codes. It depends on the software used and often personal preference.

By the way, this query has nothing to do with the title of the thread. It is beter to start a new thread with a relevant title so tjat other students can find queries that might interest them.