The present work shows an economic exercise where The Financial statements will appear in agreement with the International Procedure of Financial Information (NIIF), issued by the Entity International Accounting Standards Board (IASB) and they represent the integral, explicit adoption and without reservations of the above-mentioned international procedure, in the Foundation Leonistica of Ocular Health non-profit-making entity prestadora of services of health classified under the group 2, the Foundation has not initiated the execution of the adoption and preparation of the ESFA under NIIF, for which one believes the need to realize an offer of countable policies that facilitate the implementation and that a support and information allows to offer to them with which it will be possible continue with the process inside his information system,For which one believes the need to realize an offer of countable policies that facilitate the implementation and that a support and information allows to offer to them with which it will be possible continue with the process inside his information system, as well as the suitable managing of the accounting giving an opinion beyond the in force normatividad and to facilitate the capture of managerial decisions