<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>In order to improve the information quality of financial accounting reports, this paper puts forward a functional differential equation, establishes the determination model of fair value by mathematical analysis method and studies the correlation of financial accounting information of fair value through this model. The results show that according to the fair value determination model, in the free accounting environment, fair value financial accounting information has an impact.</p>
</abstract>

In order to improve the information quality of financial accounting reports, this paper puts forward a functional differential equation, establishes the determination model of fair value by mathematical analysis method and studies the correlation of financial accounting information of fair value through this model. The results show that according to the fair value determination model, in the free accounting environment, fair value financial accounting information has an impact.

Application of numerical method of functional differential equations in fair value of financial accounting

Applied Mathematics and Nonlinear Sciences

This work is licensed under the Creative Commons Attribution 4.0 International License.

In order to improve the information quality of financial accounting reports, this paper puts forward a functional differential equation, establishes the...

Application of numerical method of functional differential equations in fair value of financial accounting

Published Online: Dec 30, 2021

Page range: 533 - 540

Received: Jun 17, 2021

Accepted: Sep 24, 2021

DOI: https://doi.org/10.2478/amns.2021.1.00096

Keywords
Functional differential equation, Fair value, Financial accounting information, Value relevance

© 2021 Yingyan Yang, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Application of numerical method of functional differential equations in fair value of financial accounting

Published Online: Dec 30, 2021

Page range: 533 - 540

Received: Jun 17, 2021

Accepted: Sep 24, 2021

DOI: https://doi.org/10.2478/amns.2021.1.00096

KeywordsFunctional differential equation, Fair value, Financial accounting information, Value relevance

© 2021 Yingyan Yang, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
Functional differential equation, Fair value, Financial accounting information, Value relevance