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.