When developing the design of the IFRS accounting policy for SMEs of section 28 “benefit to employees ”, to the investment company Meshiah SAS, allowed the company to focus on regarding its process of transition and implementation of IFRS, since in the accounting policy it is where the forms of recognition, measurement and disclosure of the benefits to employees, for the correct presentation of the mandatory financial statements, which may allow make efficient decisions, improving the operation of the company, in addition to avoid penalties.