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

<p>The initial value problem of stiff functional differential equations often appears in many fields such as automatic control, economics and its theoretical and algorithmic research is of unquestionable importance. The paper proposes a rigid functional equation based on the integral process method of the financial accounting measurement model of numerical analysis. This method provides a unified theoretical basis for the stability analysis of the solution of the functional differential equation encountered in the integrodifferential equation and the financial accounting fair value measurement model of investment real estate.</p>
</abstract>

The initial value problem of stiff functional differential equations often appears in many fields such as automatic control, economics and its theoretical and algorithmic research is of unquestionable importance. The paper proposes a rigid functional equation based on the integral process method of the financial accounting measurement model of numerical analysis. This method provides a unified theoretical basis for the stability analysis of the solution of the functional differential equation encountered in the integrodifferential equation and the financial accounting fair value measurement model of investment real estate.

Financial Accounting Measurement Model Based on Numerical Analysis of Rigid Normal Differential Equation and Rigid Functional Equation

Information System Department, Faculty of Computing and Information Technology

Department of Accounting and Finance, Faculty of Administrative Sciences

Applied Mathematics and Nonlinear Sciences

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

The initial value problem of stiff functional differential equations often appears in many fields such as automatic control, economics and its theoretical and...

	Investment in real estate	The proportion of total assets (%)

2013	10,909.5	4.72
2014	18,061.45	7.82
2015 cost model	27,097.76	9.4
2015 fairness model	1,43,177.44	22.47
2016 fair model	1,41,718.47	8.95
2017 fair model	4,99,262.35	28.1
2018 fair model	6,15,962.14	31.65

	Solvency	Profitability		Operating capacity

	Assets and liabilities	Return on net assets	Sales margin	A turnover rate of total assets

2015 (cost model) (%)_	54.35	5.92	4.00	73.52
2015 (fair value model) (%)_	45.20	44.57	10.38	143.43
2016 (fair value model) (%)_	71.84	12.82	6.07	59.44
2017 (fair value model) (%)_	65.44	17.70	9.24	66.18
2018 (fair value model) (%)_	65.88	19.67	9.97	67.34

	Deferred income tax liabilities	Undistributed profit	Other comprehensive income

2015 (cost model)	888.92	53,406.9	306.52
2015 (fair value model)	29,908.84	1,27,237.6	87,873.5
2016 (fair value model)	1,24,272.29	60,857.81	94,527.9
2017 (fair value model)	1,51,115.59	1,05,498.82	1,64,747.42
2018 (fair value model)	1,73,403.97	1,63,336.31	2,09,963.95

	Depreciation and amortisation	Changes in fair value gains and losses	Depreciation and amortization as a percentage of operating profit	Proportion of gains and losses from changes in fair value (%)	Operating profit

2015 (cost model)	3,787.19	-	36.86%	-	10,274.53
2015 (fair value model)	-	−921.93	-	1.07	86,461.68
2016 (Fair Value Model)	-	−1,458.97	-	1.75	83,403.03
2017 (Fair Value Model)	-	782.95	-	0.52	1,50,484.6
2018 (Fair Value Model)	-	11,819.79	-	6.56	1,80,280.9

Financial Accounting Measurement Model Based on Numerical Analysis of Rigid Normal Differential Equation and Rigid Functional Equation

Online veröffentlicht: 22. Nov. 2021

Seitenbereich: 69 - 78

Eingereicht: 17. Juni 2021

Akzeptiert: 24. Sept. 2021

DOI: https://doi.org/10.2478/amns.2021.2.00094

Schlüsselwörter
Rigid ordinary differential equation, accounting measurement, fair value measurement model, integration process, rigid differential equation, functional equation

© 2021 Zhihua Yan et al., published by Sciendo

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

Fig. 1

Overview of A Commercial Investment Real Estate from 2013 to 2018 (Unit: 10,000 Yuan)

List of impacts of changes in measurement mode on financial indicators

2015–2018 A List of Book Values of Commercial Investment In Real Estate (Unit: 10,000 Yuan)

A summary of the impact on the income statement after the measurement mode change

Financial Accounting Measurement Model Based on Numerical Analysis of Rigid Normal Differential Equation and Rigid Functional Equation

Online veröffentlicht: 22. Nov. 2021

Seitenbereich: 69 - 78

Eingereicht: 17. Juni 2021

Akzeptiert: 24. Sept. 2021

DOI: https://doi.org/10.2478/amns.2021.2.00094

SchlüsselwörterRigid ordinary differential equation, accounting measurement, fair value measurement model, integration process, rigid differential equation, functional equation

© 2021 Zhihua Yan et al., published by Sciendo

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

Fig. 1

Overview of A Commercial Investment Real Estate from 2013 to 2018 (Unit: 10,000 Yuan)

List of impacts of changes in measurement mode on financial indicators

2015–2018 A List of Book Values of Commercial Investment In Real Estate (Unit: 10,000 Yuan)

A summary of the impact on the income statement after the measurement mode change

Schlüsselwörter
Rigid ordinary differential equation, accounting measurement, fair value measurement model, integration process, rigid differential equation, functional equation