My Future

Weighted analysis is considered one of the important methods to be used in accounting to overcome problem of multiple methods of measurement and accounting analysis where it assists in estimating a weighted average value instead of different results of alternative measurement methods. And the concentration on the use of multiple models to determine the fair value of the enterprise because of its importance led to rationalize capital restructuring decisions, but the models give contradicted results because of the different bases and concepts on which the models are based. The main objective of the research is the attempt to use the weighted average value analysis to present a proposed model to determine the initial fair value of the ongoing enterprises for the purpose of rationalizing the capital restructuring decisions and to achieve this goal, we have to examine the nature of the capital restructuring decisions and its accounting problems and evaluation of the accounting measurement models for the initial fair value of the Egyptian enterprises as it is one of the most important accounting problems for the capital restructuring.