KNOWLEDGE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN TEACHERS AND THEIR INFLUENCE ON ACCOUNTING LEARNING. CAREERS ACCOUNTING AND AUDITING AND ENGINEERING IN AUDITING OF THE UNESUM

Abstract

Currently, accounting processes require and require the application of international financial
reporting standards (IFRS), which helps legal organizations, whether public or private, to have
accounting information that can be understood universally for their analysis and interpretation, so
the objective of this research is to know the degree of knowledge and application of IFRS and its
influence on the teaching-learning process to students of the Accounting and Audit career of the
State University of the South of Manabí, being a matter of specialization in its professional stage,
at the same time the hypothesis Knowledge of the International Financial Reporting Standards
(IFRS) in teachers and its influence on accounting learning was raised. Careers Accounting and
Auditing and Audit Engineering of UNESUM, since not knowing the IFRS prevents them and
limits the competitive level in the future in the workplace. The methodology used was deductive
because through the use of survey and interview it was found that the majority of teachers who
teach the Accounting Chair said they did not know or apply any IFRS norm, in the Technicalprofessional field. He made a contrast of the research with a sample of surveys to the students who
in their great majority answered that the teachers only handle the IFRS norms, in a lyrical scientific
way, but they do not give a logical explanation of why their use in the structure of the states
financial.