This text deals with the application of International Financial Reporting Standard 9 (IFRS 9) due to the positive or negative impact that will arise from its entry into force on January 1, 2018, the scenario set for Colombia has to do with the exceptions chapters that are regulated by the Financial Superintendence of Colombia in its Basic Accounting and Financial Circular 100 of 1995, and the scenario set out for Peru focuses on historical facts about recognition practices on IAS 39 projected to the possible impacts on issues related to recognition and risk management, thus demonstrating that the application in each of the countries on this standard does not have much difference since they were taking local recognition according to their regulations which generates that according to the approach in which it is applied the norm generates negative or positive changes for the banking financial sector, such as for each country with regard to risk management, since a severe acidity criterion on the placement of the portfolio was chosen and thus to make provision for expected losses in a reasonable manner and not to exceed the amount provision.