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This study aims to analyze the relationship between the implementation of International Financial Reporting Standards (IFRS) for SMEs and financial decision-making in small and medium-sized companies; the methodology is quantitative, non-experimental and correlational, using a sample of 70 respondents, the effects of the transition to IFRS and its impact on the quality of accounting information were evaluated. The results indicate a significant correlation between the application of IFRS and improved decision-making, with an overall correlation coefficient of 0.793, reflecting a positive and relevant relationship. In addition, analyses of the study's specific objectives showed that the transition to IFRS, the implementation of appropriate accounting policies, and the accurate presentation of financial statements are closely linked to more informed and strategic business decisions. These findings provide empirical evidence that the adoption of IFRS improves financial transparency, facilitates access to finance, and contributes to the growth and sustainability of companies.
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