Investors look for concrete, useful information (Ernst & Young, 2005). Reported earnings are confusing because the reality of the appreciated assets and the appreciation value allocation is ignored in the recent accounting principles issued by the GAAP. The appreciated value of an asset is useful information that should contribute to the logic underlying the investors' decisions. The purpose of the study was to determine whether stakeholders use appreciation and fair market value of assets when making investment decisions. The findings indicated both female and male respondents agreed the market value of assets helps them make better investment decisions.