SUMMARY
It was done a study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar is proposed. Methodologically, the bakeries and pastries of Valledupar were characterized, a diagnosis was made related to the proper use of accounting policies under IFRS for SMEs, a proposal for a guide for the implementation of accounting policies was presented, and finally, the implementation of the guide was verified. Among the most important findings is that most bakeries have not adopted accounting policies under IFRS for SMEs.