Research On The Application Of Fair Value Measurement Model In Investment Real Estate Accounting Of A Company

The investment real estate share in the company's assets is more and more high,is the focus of enterprise accounting measurement.With the continuous development of market economy in our country,real estate development momentum,the market price is soaring,cost pattern measurement methods have been unable to objective response the real value of the investment real estate,is not conducive to the accounting information users reasonable judgment,affect the configuration of resources.In order to be more objective reflect the value of assets,but also to remain consistent with the international advanced standards.Gradually began to the introduction of fair value measurement model in our country.2006 for new investment real estate in the accounting standards in meet specific conditions to measure the fair value pattern.According to the actual situation of the fair value measurement model in our country use and draw lessons from foreign advanced experience,our country in the 2014 edition of accounting standard 39 criteria has been added,including to redefine its definition,and its measuring range,valuation techniques,as well as the provisions of the disclosure content have more detailed,more practical meaning,operate more documentaries.Fair value measurement model as a new measure of his progress compared with the cost pattern can be,is a clear advantage,but in the real application of the use of the measurement model there are still many problems,such as application of fair value measurement model is not the real value of the assets in order to be more objective response but the measurement model is used to achieve the purpose of manipulating profit,at the same time also can bring to the company some hidden crisis.In this paper,the existed problems such as A company,A company in 2009,met with serious business difficulties,and in 2010-2010 for two consecutive years of losses,the enterprise will face the crisis of delisting of A business enterprise to the investment real estate in 2012 under the metering mode change to the fair.Use of fair value measurement model generation to gains on the changes in the fair value,makes the enterprise to realize the profit,so as to avoid the risk of delisting.This paper is a enterprises to adopt the fair value measurement model measuring the economic consequences of an investment real estate to carry on the analysis,mainly analyses the operating conditions on the company,financial status,the owner's equity,and theimpact of tax.And analyzes the motivation,at the fair value that A company USES the fair value measurement model mainly to circumvent the risk of delisting profitability and resolve the financial difficulties,alleviate the pressure of the money.At the same time this paper also analysis the A enterprise in the use of fair value measurement model in the process of the measurement of the investment real estate investment real estate accounting irregularities,the company's operating condition did not improve,increase investment risks for investors,big issues such as the cost of the fair value.In order to solve the above problem,this article also from the investors,creditors,market supervision,puts forward the corresponding suggestion to the company itself.In this paper,A systematic comprehensive analyses A company USES the fair value pattern,the pattern of the investment real estate measurement process and the problems to provide reference for its better application in the future.