The practice was held in the cooperative river and land transport COOTRANSTEFLUARAUCA in the accounting department, where manual of accounting policies and procedures was conducted, which is presented in detail how you will make the accounting treatment adjusted the international financial Reporting standards - IFRS (IFRS acronym) The scope of this manual defines the accounting policies related to the preparation and presentation of the structure of financial statements, accounting policies applicable in cases such as: recognition and measurement of an accounting item and disclosure of items of relative importance; Likewise accounting policies dealing with disclosures additional (revelations) on qualitative aspects of financial reporting, the adoption of this manual is subject to timely updates or required according to the form approved by the board of directors with reference to the effective date. This accounting manual contains the procedures to be performed when preparing the financial statements of the company, cash equivalents, financial instruments, accounts receivable, property, plant and equipment, cost model, investment properties, property, plant and equipment finance leases, operating leases, intangible assets, interest costs, employee benefits, management estimates and revenues, all these procedures adjusted to international financial Reporting standards - IFRS (IFRS acronym) and the cooperative sector which the company belongs.