This work is prepared with the purpose of proposing a model of accounting policies that can be adopted in the accounting and financial area by the Asociación de Recicladores de Oficio del Otún following the International Financial Reporting Standards (IFRS), with this the company will be able to manage equal language not only nationally but also internationally, since it will be at the level of other countries at the time of its presentation of financial statements in a transparent and reliable manner. Through this we will also be able to see results in other fields such as alliances and negotiations with the free trade agreement. In the present writing it will be possible to be evidenced that, by means of an analysis to the association it is possible to determine the accounting policies on which the association must prepare and present its financial statements under IFRS thus complying with the current regulations; in the same way being this of academic type we will apply the acquired knowledge.