The internationalization of the economy requires entities to consolidate their accounting and financial practices, establishing criteria and standards for companies that are part of the public sector. The International Accounting Standards for the public sector were born in order to satisfy these needs, in addition to reflecting transparency in financial and accounting facts in public sector entities, through an international reference framework. The objective of the study is to analyze the financial statements of the company EDAT S.A. E.S.P. and to carry out a diagnosis on the application of the norms for the recognition, measurement, disclosure and presentation of economic facts. For this, the normative framework will be Resolution 414 of 2014 issued by the General Accounting Office of the Nation; The methodology applied in the research is descriptive and the results are presented based on the financial information of the departmental entity of Tolima EDAT S.A E.S.P. According to the criteria for measurement, disclosure, recognition, and presentation in accordance with the standard in question for the 2021 period, in the disclosure notes to the financial statements of the asset, liability, and income accounts, they are not fully presented as stipulated in the regulatory framework. of the act in question.