We consider a relativistic spherical shell and calculate its spectral flux as received by a distant observer. Using two different methods, we derive a simple analytical expression of the observed spectral flux and show that the well-known relation (between temporal index $\hat \alpha\hat \beta$) of the high-latitude emission is achieved naturally in our derivation but holds only when the shell moves with a constant Lorentz factor . Presenting numerical models where the shell is under acceleration or deceleration, we show that the simple $\hat \alpha = 2+\hat \beta\Gamma$ is not constant. For the models under acceleration, we find that the light curves produced purely by the high-latitude emission decay initially much steeper than the constant case and gradually resume the relation in about one and half orders of magnitude in observer time. For the models under deceleration, the trend is opposite. The light curves made purely by the high-latitude emission decay initially shallower than the constant case and gradually resume the relation in a similar order of magnitude in observer time. We also show that how fast the Lorentz factor of the shell increases or decreases is the main ingredient determining the initial steepness or shallowness of the light curves.

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