In particular, fair value accounting is expected to provide investors with useful information to predict the capacity of firms to generate cash flow from the existing resource base. Fair value should therefore play a key role in reducing the information asymmetry between firms and investors, thus improving the quality of information. By adopting fair value accounting, the concept of income changes from income produced to mixed income, which also includes potential revenues. The concept of net capital is divested of its strictly juridical connotation and takes a more economic meaning. In fact, the introduction of fair value makes net capital converge toward its market value.