Applied Mathematics and Nonlinear Sciences
Journal license

Journal

Applied Mathematics and Nonlinear Sciences


Volume
& Issue

Volume 6, Issue 1


Published
on

December 30, 2021


Pages

533-540


DOI

Article

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

Check for updates


Authors

Yingyan Yang Affiliation:
Chongqing City Management College, Chongqing, 401331, China


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.


Keywords

Functional differential equation, Fair value, Financial accounting information, Value relevance, 34K35


Citation

Yang, Y. (2021). Application of numerical method of functional differential equations in fair value of financial accounting. Applied Mathematics and Nonlinear Sciences, 6(1), 533–540. https://doi.org/10.2478/amns.2021.1.00096

Published by: Engineering Journals

Engineering Journals Logo