While looking at the derivation of Linear optimization, I see that it starts by considering standard form; $$min(c^T x)$$ $$Ax = b ; \qquad x \ge 0 \qquad b \ge 0$$ Then, it proceeds saying $Without\ Loss\ of\ generality\ rank(A) = m < n $, where, $A$ can be represented as $$ [ B\ N ]\ [x_b\ x_n]^T = b $$ $B = m\ x\ m$ and $ N = m\ x\ (n-m)$. Then we consider $B^{-1}$ and so on to proceed towards Simplex Algorithm.
I wanted to know how do we exclude the fact that $A$ can have $m >n $. Or is it possible to convert it back to standard form?
Also, why is it necessary that $A$ has rank $m$?
EDIT: $m$ is number of rows and $n$ is number of columns.