This second number begins with an editorial note that sets out the guidelines for the authors of the Mundo Financiero Magazine, which include a checklist or comparison for the preparation of sending the articles; Specific instructions for authors on the identification of the type of article and their structure, as well as the style and format regulations for submitting manuscripts. Next, four scientific articles from the financial area are presented, namely: the two faces of deferral of credits and payments in Bolivia; operational management as a means for financial enrichment in the Cold Storage Industry; composition of the financing instruments of the company Ace Comaderas; and crowdfunding as a financing alternative for investment in companies in the construction sector of the Jesús Enrique Lossada Municipality, Zulia State. The number includes a research project in the accounting area entitled: Application of International Financial Reporting Standards in Latin America; and ends with an academic news on the academic and professional achievement of the coordinator of the scientific committee of the Mundo Financiero Magazine.