A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies

Beyond international accounting standards, which recognize that there have been significant investments in intangible assets in recent decades and have complaints that do not identify investments in intangible assets in financial statements, distorts the assessment of companies’ performance and does not allow for a fair evaluation of the market value of them, there are also numerous recent studies that confirm this. In today’s knowledge economy, we find that the information provided by recent financial statements needs to be more sufficient for stabilizing strategies, decision-making, and the stability of the actual market value of companies. This article proposes a critical analysis of the current financial statements and how they manage to provide or imagine faithfully to complete the market value of the companies.