Taking into account the growth of the economy at a global level, it becomes essential to update standards mainly in the accounting and financial areas of companies, since having more up-to-date information and in accordance with global reality, helps the business language in everything the planet and facilitates managerial decision making. Due to this, the International Accounting Standards Board, creates what is currently known as standards for accounting and financial data with which it seeks to unify the financial and accounting language worldwide. At the Colombian level, these standards are based on Law 1314 of 2009, which had as a priority the entry into force for companies in the country of said international accounting standard. Due to all the above, the objective of this work was to design the accounting policies under Niif for SMEs section 11 how many receivables, in the company Aire Sinú, which is located in the City of Montería, department of Córdoba. From the methodological point of view, this research was of a qualitative and descriptive approach, where instruments such as interviews, direct observation and documentary analysis were used to see and understand the accounting reality of the accounts receivable of the company. As a final idea of the investigation, it was concluded, after taking the accounting information of the portfolio area for 2019, that it was not aware of the impairment of accounts receivable as a financial instrument, for which an accounting policy was developed for accounts receivable.