<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</abstract>

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.

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

Valahian Journal of Economic Studies

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Beyond international accounting standards, which recognize that there have been significant investments in intangible assets in recent decades and have...

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

Published Online: Nov 07, 2022

Page range: 77 - 82

DOI: https://doi.org/10.2478/vjes-2022-0017

Keywords
intellectual capital, faithful image, current accounting, intellectual capital accounting, market value

© 2022 Cati-Loredana Dumitru Soare et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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

Published Online: Nov 07, 2022

Page range: 77 - 82

DOI: https://doi.org/10.2478/vjes-2022-0017

Keywordsintellectual capital, faithful image, current accounting, intellectual capital accounting, market value

© 2022 Cati-Loredana Dumitru Soare et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
intellectual capital, faithful image, current accounting, intellectual capital accounting, market value