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

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
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