TAF PUBLISHING

This research aims to demonstrate that with a correct order in the accounting management, internal control, and application of International Financial Reporting Standards (IFRS) for SMEs since an SME starts, it can consolidate its stability over time through greater financial sustainability. To that end, the company Millman y Qaytu was analyzed, an SME dedicated to the textile sector based in alpaca fiber. The accounting information was used from the creation of the company until the last available (2015 to 2017), proposing an applied investigation, correlational level, with non-experimental design and applying an adaptation to the specific case of the methodology proposed by (Bowman, 2011) ), which serves to measure the financial sustainability of an entity. As a result of the investigation, it was obtained that IFRS for SMEs positively impacts the sustainability of SMEs in the alpaquero textile sector. It is recommended that these international accounting standards be implemented by SMEs of the alpaquero textile sector to improve their financial sustainability.