Companies currently seek a path and alternatives that allow them to make decisions for their finances, relying on different methods that allow them to have solid financial statements within the national and global economy. In the present the entities want to project themselves internationally to have more room in the global market, so they look for alternatives that allow them to have this projection. We are in the era of international financial reporting standards where international accounting is developed, so that companies choose to take these standards as an alternative decision-making for the organization's finances, and why is this presented? IFRS companies are forced to make changes in the information presented to enable them to meet the future with this requirement but at the same timetake advantage to have a benefit in the entity.