Research on Mathematical Measurement Model of Fair Value Based on Big Data and Cloud Computing

Shiyu Zhang · Highlights in Science Engineering and Technology · 2023

New generation information technologies such as big data are very important for the development and application of fair value in the measurement model of financial instruments. This paper discusses the relevant theories of measurement of fair value, and analyzes the application scope of fair value in the measurement of financial instruments and the impact of the revision of international standards of financial instrument on the convergence of similar standards in China. Finally, based on the technical support of big data, this paper expounds the fair value in the measurement model of financial instruments, and puts forward the relevant improvement suggestions.

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