The present work of professional sufficiency has as its main objective the analysis of the Financial Statements along with the measurement of the effects generated by the implementation of the International Financial Reporting Standards applied since 2018 in the company Lacto SA, the objective is to establish the company value for a possible purchase option. Based in the information of the 2017 and 2018 period, it has been used as a basis for analysis and to make the projection of the following 12 years. This has allowed the evaluation of the economic impacts on the company and a better decision making at the corporate level. To carry out the projection of the impacts on the application of IFRS, information has been collected through various sources, including: Consolidated Financial Statements of Gloria SA, Separate Financial Statements of Laive SA, Valuation thesis of various universit...