Based on the provisions of Decree 2706 of the 2012 regulations of Law 1314 of 2009, which establishes the technical regulatory framework for financial information for micro-enterprises in group 3, the proposal for implementation of this standard will be made in the Library and Teaching Material The Monachito SAS, which is required to keep simplified accounting for belonging to this group. This proposal of implementation will begin with the realization of a diagnosis to determine the state of the company in front of the new normative framework, for it will be carried out a survey to the legal representative and a talk of sensitization on the norms of financial information directed to all the personnel of the company. The accounting adjustments and reclassifications arising from the application of the new regulatory framework (Decree 2706 of 2012) will then be carried out, taking into account the Balance Sheet with balance as of December 31, 2015. As a result, the State will obtain Of Opening Financial Situation and finalized with the preparation of the accounting policies in accordance with the guidelines that form the technical framework of accounting for microenterprises.