INTERNATIONAL FINANCIAL REPORTING STANDARDS EDUCATION: CONTRIBUTION TO PROFESSIONAL ACCOUNTING EDUCATION IN ACADEMIC INSTITUTIONS

The main objective of this research is to analyze how the inclusion of the International Financial Reporting Standards IFRS in educational programs can contribute to the development of specific skills and knowledge, as well as to the preparation of future accounting professionals. A qualitative and descriptive literature review was carried out examining the existing literature on this topic, including its influence on the educational system, the development of student competencies and its implications for teaching. Relevant information was collected from various scientific and institutional databases. The findings indica te that in the current Ecuadorian educational system, IFRS are not a central focus in the curricula, which, combined with the lack of staff training, represents a challenge for the training of professionals with expertise in these standards. However, the potential of IFRS to improve several areas of accounting knowledge is highlighted, including basic principles, recognition and measurement of transactions, presentation of financial statements, consolidation and disclosure of information. It is concluded that it is necessary to integrate IFRS into accounting education in Ecuador to develop specific skills and knowledge needed in this field.