This case study focuses on the implementation of international financial reporting standards IFRS for SMEs in special regime entities (non-profit). Under information provided by Mr. Jimmy Rosero and Mrs. Maria Victoria registered with commercial registration # and social object focused on the victims of the armed conflict in Colombia, mothers heads of families, young people who venture into the path of drug addiction, etc., located in the town of Candelaria - center Calle 17 # 8-90 in the city of Bogota. With this information, an audit of each of the accounts of the balance sheet was performed, yielding the initial result of the current state of the accounting information before convergence. Taking as a reference each of the sections of IFRS for SMEs GROUP 2, the accounts were reclassified and the adjustments required under these standards were made. This information is taken as a basis for the preparation of the accounting policies manual and the preparation of the opening statement of financial position - ESFA.