To bring Colombian standards closer to the international accounting system, Law 1314 (Congress of Colombia: 2009) was sanctioned, however, despite these intentions decreed by law, the lack of at least technical and procedural handling of the standard in the accounting system for the generation of financial information with specific characteristics based on IFRS-IFRS is still appreciated in the middle. Such is the case of financial instruments seen as a monetary contract between two parties with which it can be operated and can be settled; generating an asset for the buyer and a financial liability for the seller, resulting in a common business operation. On the other hand, from the point of view of equity as a financial instrument, it is any legal business that evidences a residual participation in the assets of the company that issues them after deducting all its liabilities. Considering these instruments, particularly liabilities and equity as sources of external and internal financing, they aim at business growth focused on the business vision with intentions of remaining over time and at the same time consolidating in the markets where they compete, to respond to the visionary approach established in favor of the organization and society in order to contribute to sustained, inclusive and sustainable economic growth. In view of this, the present research is characterized by presenting a non-experimental, field design; with a descriptive type of study. The analysis was carried out through a case study applied to companies representing any sector of activity in the city of Sincelejo. As sources of primary information collection by the design and application of a questionnaire addressed to the subjects responsible for keeping the accounts of the companies observed, as well as, the observation of the documents issued by the accounting system together with their attached notes. It is expected to demonstrate how passive financial instruments - equity as a source of financing, contribute to business growth, especially of small and medium-sized enterprises; that allow them to promote sustained and inclusive economic growth in the region. As sources of primary information collection by the design and application of a questionnaire addressed to the subjects responsible for keeping the accounts of the companies observed, as well as, the observation of the documents issued by the accounting system together with their attached notes. It is expected to demonstrate how passive financial instruments - equity as a source of financing, contribute to business growth, especially of small and medium-sized enterprises; that allow them to promote sustained and inclusive economic growth in the region. As sources of primary information collection by the design and application of a questionnaire addressed to the subjects responsible for keeping the accounts of the companies observed, as well as, the observation of the documents issued by the accounting system together with their attached notes. It is expected to demonstrate how passive financial instruments - equity as a source of financing, contribute to business growth, especially of small and medium-sized enterprises; that allow them to promote sustained and inclusive economic growth in the region. It is expected to demonstrate how passive financial instruments - equity as a source of financing, contribute to business growth, especially of small and medium-sized enterprises; that allow them to promote sustained and inclusive economic growth in the region. It is expected to demonstrate how passive financial instruments - equity as a source of financing, contribute to business growth, especially of small and medium-sized enterprises; that allow them to promote sustained and inclusive economic growth in the region.
