This report details an analysis of the start and development of the construction in progress of the new University Campus of an entity belonging to Group 2 (IFRS for SMEs), through the application of the International Financial Reporting Standards, specifically of section 17 "Properties , Plant and Equipment ", recognizing each and every one of the elements that it offers for the proper management of policies, procedures, accounting and financial practices, identifying the effects generated within the Institution in terms of the implementation issues, costs of the project and financial obligations required.