Analysis of the perception in the implementation of IFRS in public accounting students

It is of utmost importance for companies the process of globalization, which will allow them to finally become known worldwide and also expand their commercial borders, hence it is necessary to speak the same language at the level of economic facts for subsequent accounting. The implementation of the IFRS provides tools to improve the organization of companies, enter global markets among other advantages. Companies can generate quality information when presenting their financial information that will allow to foster trust and transparency in the financial statements, hence the main importance of these standards. The present investigation is cataloged as descriptive, due to the fact that a group of people was investigated (Students) who described the salient characteristics of a certain situation or problem, considering that the objectives of the same one that helped the analysis for the present study; at the same time, it is typified as transversal. The population of this research will be constituted by a group formed by the Public Accounting Students, This group totals 150 people.