Application of B-theory for numerical method of functional differential equations in the analysis of fair value in financial accounting

Financial accounting, the use of historical cost of assets, is an important basic principle of historical cost, which is to become the dominant mode of accounting measurement. Background analyses, as well as the historical cost basis and fair value, result from the development of the theory of histo...

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Bibliographic Details
Main Authors: Chen Cheng, Albarakati Abdullah, Hu Yuhan
Format: Article
Language:English
Published: Sciendo 2021-11-01
Series:Applied Mathematics and Nonlinear Sciences
Subjects:
Online Access:https://doi.org/10.2478/amns.2021.2.00052