It is intended to design a proposal of accounting policies according to the Accounting and Financial Reporting Standards (IFRS), adopted in Colombia through Law 1314 of 2009, in the Economic Transfr Recycler, from the sections applicable to the financial processes of the company, for the production of useful information and impact on strategic decision making. This is an investigation of a descriptive nature, it is based on the deductive method from interviews, questionnaires, and documentary inquiry. A diagnosis of the accounting process and the identification of the sections of the IFRS for SMEs applicable to the recycler that will be established as an application model for recycling companies to companies in the Urabá region are proposed as results.