<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

Pubblicato online: 30 dic 2021

Pagine: 533 - 540

Ricevuto: 17 giu 2021

Accettato: 24 set 2021

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

Parole chiave
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.

Fig. 1

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

Pubblicato online: 30 dic 2021

Pagine: 533 - 540

Ricevuto: 17 giu 2021

Accettato: 24 set 2021

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

Parole chiaveFunctional 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.

Fig. 1

Parole chiave
Functional differential equation, Fair value, Financial accounting information, Value relevance