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Imaginary on IFRS that collectively handle the students of last year of public accounting of “Universidad Simón Bolívar”Imaginario sobre las NIIF que colectivamente manejan los estudiantes de último año de contaduría pública de la Universidad Simón Bolívar
This research aims to understand and analyze the imaginaries about IFRS collectively shared by the senior students of public accounting at Universidad Simón Bolívar, through a descriptive study, in which they seek to explain the situations and thoughts of the students about these norms; with which it was finally demonstrated that both the university and the students strive to adapt to the changes, understanding that as professionals it is vital to train and adjust to trends in order to be competitive in the occupational market.