These findings suggest that the relationship between the value of the catch increased in the French context; They add an incredible relationship between the value of the accounting data through improved reliability and validity of them. This requires consistency between the content of the information they hold, and accounting data. For intangible to verify account information over the content or the content to a completely new content. However, the relationship between the value of future cash flows have not been affected by intangible assets, because there is no direct or indirect impact on the current list of the absence of the statement of cash flows. Recognition of intangible asset amortization and impairment of their revaluation and amortization of them do not affect the cash flow of the company, while retaining these effects. Information on results of operations and financial position of the company, especially in the future.