Research On The Measurement Of Fair Value Of Investment Real Estate In Real Estate Listed Companies

Accounting standards for enterprises no.39-fair value measurements are promulgated by Ministry of Finance in January26,2014.The guidelines not only modify the definition of the original fair value.But that also made a preliminary specification for Assessment methods and information disclosure of Fair value.These Make the transparency of the fair value assessment enhanced Subjective reduced,and disclosure strengthened.These also let Company much more cautious and cautious,when they analyze the valuation of the balance sheet date,the choice of follow-up measurements.Investment Real Estate Fair Value Measurement Model is introduced in 2006 that is carried out in the companies of China for 9 years.The fair value measurement model is only used by a small number of company.In 2007-2015 Shanghai and Shenzhen A shares listed company’s annual report.Even in the 135 listed companies of the Real estate development and management sector.There are only 64 companies using the fair value measurement model.In the investment real estate,they had a very limited impact on listed company.How to make Fair value measurement model effectively play a Important role in China became A real problem.This paper is specified in such background.First,the paper based on the combing of the domestic and foreign literature of investment real estate and fair value.This paper analyzes the rules and methods of obtaining fair value for different countries,and the connection and characteristics of Fair Value and other accounting attributes.Second.The paper based on the annual report data of listed companies of Country real estate development and management industry plate in 2007-2015.This paper Combs the development process of fair value in China.And I summed up the possible problems and possible causes in the practical application of fair value.Third,the paper based on Dl’s financial statements for the period from 2007-2015.This paper analyzed the existing problem and reasons,and gave the relevant possible recommendations in the process of DL in the use of fair value measurements of investment real estate.Finally,according to the possible main problems and causes in the practical application of fair value in China this paper gave the relevant recommendations,combined with DL company case.