The Research Of Fair Valuemeasurement Model In Investment Property

The choice of the accounting policy has become the focal point due to the differentaccounting policies between cost measurement model and fair value measurement model ininvestment property. The selection of a different subsequent measurement mode can leaddifferent consequences both in economic aspect and accounting aspect, when making aselection there are many factors need to be considered. Therefore, the study of subsequentmeasurement mode selection in investment property has practical significance.This thesis adopts the method of combining theoretical research and cases study. First ofall, the thesis discusses the related theory of the investment real estate measurement model.Regard the current situation of implementation of the investment real estate measurementmodel as a breakthrough point and compare the cost model and fair value model. Second,taking the SZIEC as research objects, analyze the choosing cause of the subsequentmeasurement model selection which follows the investment real estate. And the choice ofmeasurement model of the effects from the SZIEC are analyzed and quantified. Through theanalysis of the SZIEC case, we can get the following conclusions:(1) The measurement modelshould be selected based on the needs of enterprise development.(2) The market environmenthas profound influence to the enterprise, so the market environment should be paid moreattention to.(3) The bearing ability of subsequent cost should be raised to make the enterprisetruly benefit after changing measurement model rather than short-term interests. Finally, thesuggestions of the optimization of the investment real estate measurement model selection areput forward. The SZIEC itself should strengthen the monitoring of earnings management,reduce the cost of the application of fair value measurement model, improve the evaluationstandard of company performance. And from a macro point of view, tax policy remains to befurther perfected in our country.Thesis research for the enterprise management provides the basis for the choice of theinvestment real estate measurement model and to be a reference of accounting policy choice.Put forward some improvement suggestions according to current situation of the choice ofmeasurement model, so as to provide references on how to correctly use fair valuemeasurement in entity.