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This article explores the impact of the International Financial Reporting Standards – IFRS on SMEs in Colombia and in the strategies that every company manager who leads a company must have for the correct accounting and financial management, with respect to the entry into force of the new international regulations. The research study was carried out under the qualitative model and the hermeneutical approach. The documentary and descriptive method was used. One of the results that was evidenced was the priority in the accountants in forjing the culture in the use of IFRS, an activity that must be extended towards the managers of any SME. In short, this is a joint effort between the National Government, Supervisors, Tax Reviewers and Accountants, among others, because it is imperative that the SME leadership at the head of this leader should look from now on to get involved more with the accounting area, since not doing it from the beginning, the company and him would be forced to make decitions with posible costs that could have been avoided.

Las NIIF: Una forma de educar a los gerentes en la gestión de la PYMES