The Application Of Fair Value In The Investment Real Estate

Our country began to use the new accounting standards for enterprises in2007, it has been about eight years. But there are many problems in the recognition and measurement of fair value, especially in the investment real estate project.Based on the concept and two different measurement attributes of investment real estate, this paper described the two measurement model at first, make some comparation on the two basis about the conversion and disposal of the investment real estate. Taking jin rong jie corporation as an example to explain the company financial date under different measurement model, claims the reason may be existed and the beneficial effects to itself of changing their accounting policy. Finally, puts forward some suggestions on the problem of some company using the new measurement attributes in our country, in order to promote the fair value measurement model application is more widely and deeply in our...