A Study On The Measurement Model Of Fair Value Of Investment Real Estate

From the end of the last century, fair value has gradually become a hot topic in the accounting profession, in many foreign developed countries, fair value very early has been introduced in the accounting standards and has been widely applied. Under the environment of China’s accounting standards and international accounting standards convergence, published in 2006 in our country new accounting standards cited the fair value measurement, and in January 2007 1 in the listed company formally implemented. Compared to the countries which have used fair value measurement, the research of fair value in China started late, whether there exists large gap in theory or practice test, especially in the measurement of fair value of investment real estate research in this area is relatively small, therefore, the main purpose of this paper is to study the investment problem of the real estate fair value measurement model.First of all, this paper from three aspects of the concept of fair value, the measurement methods and the characteristics of introduced the theory of fair value measurement; and from the definition and characteristics of the investment real estate,investment real estate measurement model and investment real estate fair value measurement principles introduced investment theory of real estate. This chapter provides a theoretical basis for the analysis of the specific issues through the introduction of the theoretical basis.Secondly, this paper collected the J company 2007 to 2014 years of financial data,using descriptive statistical methods, to analyze the companies to invest in real estate fair value of the basic situation, the fair value measurement mode on the balance sheet,income statement and profit ability and debt paying ability, and finally focuses on analysis of J company in the application of fair value measurement in the presence of.Through to have investment real estate and the fair value for the subsequent measurement of the real estate listed companies for statistical description, and sums up the method to determine the fair value measurement. Finally, analysis of the listed companies in the use of fair value measurement in the presence of some problems,and these problems is with the j company in the presence of the same problem.Again, on the basis in this paper, analysis of the above-mentioned problems, the real estate listed companies and the relevant regulatory authorities proposed corresponding suggestions for improvement, I hope these suggestions can help to improve the real estate listed companies to invest in real estate fair valuemeasurement application.Finally, the paper summarizes the problems and results of the research of the full text.