The strength of the acidic character of boron trihalides depends upon π−π back bonding. In boron trihalides, π−π -back bonding occurs due to empty orbital of boron and filled orbitals of halogens.

The π−π back bonding is shown maximum byBF3, as the size of B and F are small and comparatively same. Due to this effect tendency of accepting lone-pair of electrons of boron decreases as the size of halogen increases. The order of size of halogens are F<Cl<Br<I . Thus, acidic nature is in order BF3<BCl3<BBr3<Bl3.