<p>The present article of reflection aims to link the new accounting regulatory framework with the concepts and techniques of financial mathematics in the scope, measurement and valuation of financial instruments through some practical cases, taking into account that currently the Small and Medium Companies (PYMES) by legal regulations must apply the International Financial Reporting Standards (IFRS) - law 1314 of 2009 in order to be in agreement and standardization with most countries.</p>
<p>Given the complexity of the accounting treatment of financial instruments, new responsibilities emerge for all accounting professionals in Colombia, who should be aware of the importance of acquiring the commitment to correct and logical understanding of concepts and techniques of quantitative analysis of mathematics. financial and in the same way, the fundamental criteria that the standards contemplate to be applied in the organizations and to value in a reliable way the different commercial transactions aroused in the daily activities of the companies.</p>