Technological advances and globalization are a phenomenon of which no country at present can be foreign. Due to these advances, companies have allowed themselves to optimize their processes and devote themselves to the conquest of new world markets, which triggers the need for understandable communication between countries at the financial level. To satisfy this need, the IASB- International Accounting Standards Board - prepares, approves and publishes a guide for the standardization of the global financial language known as: International Financial Reporting Standards. Having standardized information worldwide is essential for any company that wishes to be competitive, since its users - as suppliers, investors and partners - will analyze their financial information in a comparative way to other entities and from there determine their financing, investment decisions and operation. Many of the companies in Colombia belonging to group ll (SMEs) do not have the resources, knowledge or personnel necessary to implement international standards, as it would be necessary to make structural reforms in the organizational field, ranging from staff training and hiring of consultants, until the software update. Through this manual, we seek to develop a part of the accounting policy, focused on Property, Plant and Equipment under IFRS, giving as a guide a manual that suggests the changes and aspects to be taken into account in the information to be presented in the statement of financial position for the field of Property, Plant and Equipment, regarding its measurement, recognition and disclosure. This is to give an idea to commercial companies belonging to group 2 of the IFRS on how they can generate their accounting policies.