The professional practice was carried out in SERVITEX, distributor of industrial safety, assembly, recharge and maintenance of fire extinguishers, a company that has been in the department of Arauca for more than 20 years, where the activity is to design the accounting policies under international financial reporting standards for the company. The accounting policies are parameters, which serve to prepare the financial statements, so that when a third party reads said financial statements, they can understand under which criteria they are prepared. The policies must be born by the agreement between the management and the accounting area, so that they express the reality of the company.