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In the financial and business world, Financial Mathematics is mainly used for the valuation of financial assets and instruments. By the way, the trend in Didactics of Mathematics is to consider learning in terms of cognitive processes and not only as acquisition of competences and skills. The research presented here aims to offer a Didactic Strategy to improve the teaching-learning process of the subject Financial Mathematics from a Historical-Cultural approach. It has its origin in inconsistencies and conflicts between the practical and theoretical explanations existing in the process. The results of this bibliographic study will allow the adequate application of the Didactic Strategy, which will contribute to improve the quality of Higher Education.