At present the economy of any country and its economic sectors are facing strong global competition, one of these sectors is the civil engineering sector which greatly influence the national gross domestic product, the unemployment rate decreases in large Proportion, in addition to allowing the development and improvement of the access roads, the improvement of schools, hospitals and infinity of structures that in an articulated way tend to the development of a municipality, city, state and state and country. It is here that IFRS are created as a financial standard that unifies the accounting guidelines in the different countries and that any company that applies this regulation can compete on equal terms for any other company of international scope; Likewise the possibility of investors who capitalize companies that require economic resources and once again the criteria of accounting for any person with access to accounting information increases, have clarity and make decisions based on that information. On this occasion, the main similarities and differences between the accounting regulations applied by companies in the civil engineering sector in the heroic city of Puebla de Zaragoza México and the companies in the municipality of Arauca are analyzed, allowing the analysis of the impact of these rules on different factors Business and the sector in question.