applying to capital companies in Egypt. The field study concluded the following results: That there is difficulty in obtaining data and information regarding companies registered with the Capital Market Authority due to the lack of understanding of the importance of accounting information that is useful in the field of decision-making in addition to that it is considered an input to building different forecasting models at the level of individuals and companies. , And that there is an urgent need, through field studies, to demonstrate the role of the standard and realistic approach in choosing between accounting alternatives, in order to help the parties concerned with building accounting standards compatible with changes in accounting practices, and that the realistic approach is better than the standard approach as it helps to explain the disparity in choosing between Accounting alternatives. The economic effects of data and information in the financial statements and reports have a prominent role in guiding the behavior of economic decision-makers, whether at the level of the individual investor, companies, capital market, or at the national level, and the realistic approach did not address what the company should use in terms of policies. Accounting alternatives due to the multiplicity of those accounting alternatives in the field of accounting application, and the researcher concluded The bulk of the accounting policies are not disclosed to the extent required, despite the existence of some accounting standards that require this.