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

Fig. 1

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

	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

List of impacts of changes in measurement mode on financial indicators

	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

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

	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

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

	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