This paper analyzes the impacts caused in the financial information of an IES for the application of IFRS, emphasizing the variations produced in the PPYE account. For this, the process of convergence between local and international standards was documented, contrasting the accounting information of the institution before and after the implementation of IFRS. Changes in the composition of the financial statements of the IES were evidenced, with incremental variation on the PPYE item, improving the effect of the financial indicators and coinciding with the growth trend with respect to the results of other investigations that used the attributed cost during the preparation of the Opening Statement of Financial Position (ESFA).