The Research On The Fair Value Measurement In The Application Of The Investment Real Estate In Our Country

With the development of economy， the traditional historical cost has been more andmore can not adapt to the change of economic environment， the fair value measurementmodel is produced. At present, the fair value has been a theoretical discussion of a hotand difficult problem. The fair value measurement model is proposed， which can betterimprove the relevance of accounting information.Rule of the investment real estate regulate that enterprises in a certain condition canuse the fair value of an investment real estate for subsequent measurement. Throughoutthe annual report of listed companies in recent years， however， we can find that thereis only few listed companies using the fair value of an investment real estate forsubsequent measurement. This exactly is what reason caused， the current in theinvestment real estate practice of using fair value exactly what are the limitations of theinvestment real estate listed companies in choosing what to pay attention to the fair valuemeasurement model， how to promote the application of the fair value pattern in theinvestment real estate listed companies， this is the starting point of this article writingand will eventually reach the goal. Paper is divided into six parts:The first part of the thesis mainly elaborated the paper selected topic background，research significance， review of domestic and foreign related research situation aboutthe problem， indicating the research contents and research methods of this article. Thesecond part analyzes the theory and basic theory of the investment real estate fair value，analyzes the advantage of the fair value theory. Of the investment real estate in ourcountry， the third part mainly analyzes the current problems of using fair valuemeasurement， and find out the cause of the problem. The fourth part is set in the seaconstruction group， in the form of case analysis of the investment real estate thecompany USES the fair value， fair value， the impact on the company and change measurement model to our enlightenment. The fifth part is the promotion of the use offair value in our country listed company investment real estate related Suggestions. Thesixth part is the conclusion of this article，introduces the conclusions，the innovation ofthis paper as well as to the fair value in the use of the investment real estate in the futurewas discussed.