Through this article, an analysis will be made of the adoption of the IFRS of Peru and Colombia, we will see the years in which they should have been implemented, the regulations that should have been followed in each of the countries, the repeal of the standard in Peru and the implemented in Colombia. This will allow to have a clearer vision of the process that each country takes and in the end to evaluate the experiences and lessons that each process left, which will allow in the development of the professional exercise to see the benefits and the impact that will have, in turn, to see the different decisions that employers will take in the future.