TIC´s (or Information and Communication Technologies, for its acronym) in the field of accounting have an important relevance in the teaching-learning process of students and in the knowledge of skills in the professional field. The objective of the research was to analyze the use of ICT as a tool in International Financial Reporting Standards (IFRS). The nature of this research was substantiated and the type of research was applied to the relevant methods, and the scope was detailed. One of the most important findings of this research was that students have a very good command of ICT to handle the technological tools used during the health contingency of COVID-19.