Designing a Complete Model for Evaluating Companies in "The Modern Economy" and Refining Financial-Accounting Information

The limitations of current evaluation methods call for the expansion of approaches to identifying new solutions for representing the value of ICT companies. Features "The modern economy", the imperative of eliminating the inflection points, the necessity formulating an equidistant definition of value and the absence of a degree correlation refining the accounting regulations on intangible assets with development economic and social based on intellectual capital are as many arguments for the emergence of a new representation of value. The new FMV (Future Market Value) method provides economic information in its dynamics and value in its evolution .Concerns practitioners in the field over the last decade reflect a consistency with the premises of our research.