Research On The Financial Impact Of Investment Real Estate Measurement Model Change

Under the joint action of the market economy and the new accounting policies,the investment real estate,as a high stability and high return investment project,is favored by more and more listed companies.Because real estate investment has two measurement models available in the same enterprise in different measurement models under the economic and financial results have significant differences,therefore,real estate investment choice of subsequent measurement is always the focus of the society.In the overall real estate prices rise situation,compared with the fair value measurement model and cost measurement model,not only helps to improve the relevance and reliability of accounting information,accounting information to speed up the pace of internationalization,but also has the function of beautifying the performance of the company.However,the statistical results show that,at present,most of the listed companies with investment real estate in our country still use the cost measurement model to hold a wait-and-see attitude to the fair value model.In view of this situation,this article will use the way of combining theory and case,will have the use of fair value measurement of the investment real estate listed companies as the research object,and takes Financial Street as an example,to explore the listed companies choose motivation factors,the fair value measurement of the investment real estate as well as the influence on finance.The study found that subsequent measurement of investment property model change,not only to optimize the management mode of Financial Street,so that the company's business scope rapidly from a single real estate building become the sale,rent,proprietary combination of commercial real estate business model,and the company's performance is also achieved in a short period of time is greatly improved,the the company's comprehensive ability has become the leading industry.Through the analysis of theory and practice,this paper sums up several causes affecting the application of investment property of fair value measurement in China:(1)most of the investment real estate listed companies on the sidelines of the fair value measurement,conservative ideology.(2)the application of fair value measurement is strict and the regional characteristics are obvious,which limits the implementation of relevant policies.(3)the relevant supporting policies are not perfect,which increases the risk of earnings manipulation.As the fair value measurement model is widely used in the world,has the significance and the value of its application,therefore,in order to further promote the application of fair value measurement in China,aiming at the above problems,the author combines the basic situation of our country situation,from the national,supervision institutions and their own point of view,put forward the following suggestions:(1)to strengthen the national policy guidance and operability.(2)standardize the information disclosure mechanism,strengthen supervision.(3)establish social responsibility consciousness,improve professional quality.