With this work, the implementation of a process of convergence from local to international standard will be carried out in the company LA PARCELA LTDA where modifications will be made to the accounting and financial structure of the organization. Our objective is the application of the International Financial Reporting Standards - IFRS for PYME, developing accounting policies according to the needs of the organization and the national and international context where it develops its corporate purpose. In the first place, the verification and evaluation of each of the financial processes developed by LA PARCELA LTDA will be carried out, then we will initiate a process of convergence of the different items framed in the accounting of the organization, having as a reference the law 1314 of 2009 and its regulatory decrees; essential to identify that the company is classified in group 2 as a small and medium-sized enterprise – SME. The implementation and adoption of the International standard in the company LA PARCELA LTDA will allow it to develop processes in accordance with current regulations and present its stakeholders with timely and reliable information for financial decision-making.