Research On Fair Value Measurement Of Investment Real Estate

With the acceleration of the economic process,Chinese enterprises have gradually integrated into the world economic system.In order to achieve the international convergence of accounting standards as soon as possible,"Enterprise Accounting Standards No.third,real estate investment" allows businesses to have the condition to use the fair value measurement model for subsequent measurement of investment real estate,in order to improve the quality of accounting information.However,in practice,the number of enterprises using the fair value model for follow-up measurement is less,and there are many problems in the practical application process.The fair value measurement of Enterprise Accounting Standards No.thirty-ninth issued in 2014 makes the application of fair value in our country finally have a detailed operation guide.However,the actual situation is complex and changeable.It is a urgent problem for our accounting theory and practice circles to study the problems existing in the actual application of fair value in the subsequent measurement of investment real estate and find reasonable solutions.The related theory of fair value theory and real estate investment based on the listed A shares of the company as the basis of information,make the application analysis of two kinds of measurement methods of the real estate investment during 2007-2016,mining application of fair value measurement mode of driving and limiting factors,and chooses the Fang da group for example,the fair value measurement model in the subsequent measurement of investment real estate in the application are discussed.On the basis of introducing the general situation of the company,the paper focuses on the analysis of the impact of the fair value measurement model on the company's financial and tax aspects.On this basis,we evaluate the transformation and application of Fang Da group,and point out its merits and shortcomings and give some suggestions.