The world of economics and finance market has driven the grand mean, on the basis of the expansion of fields of action and greater ease of intervention in the market by creating and making use of new forms and concepts that accommodate to participate in a much more extensive in various economic activities, a clear example of one of the many figures that are presented today and driving the continued movement of goods and services including money, is a known swaps or simplest way as the swap, which in itself represents a contract of exchange of different goods or services, but applies mainly to talk about money exchange. The contract called swaps what is done is an exchange between two parties committed to make different changes one thing for another, keeping a constant or changing in a number of activities later date. It should be borne in mind that the events that are of monetary exchange in future times, they will be referenced by a special type of self-interest This figure, called IRS stands for the name in English Interest Rate Swap, but it is possible that this referenced by any other observable variable. For a better understanding of what the swap contract, it is good to determine that as a commitment of a futures exchange, there must be two parties, which have certain obligations or duties, and each of the parties should be accommodated upon a commitment to future collection of money, which goes hand in hand with the implementation of the commitment of future payment of money as a step that represents the entire contract. So the swaps have different flows that allow the proper development of the contract as a counterpart for each of the parties, since such flows as manifestations of receipts and payments that are present from the outset of the contract until the end, represent the performance swaps. Like any other contract swaps should have an economic assessment, ie it can be determined, therefore swaps show at any time in the development and enforcement of the contract amount which is due as the amount to be delivered, this mainly aims to provide for fired workers enter into the contract in response to the idea that it is at hand because of the mutual benefits. Among the main benefits and reasons for entering into a swap would be: Change of goods and services for a fee in the future, may be useful to businesses because in many cases do not have equipment or services needed to promote business development and the exchange by facilitating access to those resources that are needed. Speculation also means an addition to the swaps, it is possible that the goods are to be received greater value than surrender..