Applied Research On Fair Value Measurement Model Of Investment Real Estate

CAS3 specifies two modes of investment real estate measurement: cost model or fair value model.As a traditional measurement method,The proportion of the subsequent measurement of investment real estate of listed companies in China.However,with the continuous increase in the real estate market price and the implementation of the same rights and leases policy,the future leasing business will become another major business sector for real estate industry companies.The investment real estate held by the company will also become its total assets.important parts of.Continuing to adopt the cost model will distort the true value of the assets held by the company and cause distortion of financial information,which will result in users of financial information making erroneous decisions.The emergence of the fair value model just overcomes the disadvantage of the cost model.Firstly,This essay compares and analyzes the similarities and differences between CAS39 and IFRS13,CAS3 and IAS40,and interprets the relevant accounting standards for fair value and investment real estate in China.Based on this,it compares and analyzes two measurement models of investment real estate.From the perspective of taxation,the two measurement models are analyzed to create differences for enterprises,which provide a theoretical basis for the following analysis.Secondly,the statistical analysis of the overall application of the fair value model of the investment real estate in China.It shows that the proportion of the listed companies using the model to measure the investment real estate is less,and then the reasons for the less application are analyzed.Finally,real estate listed companies-Jiakai For example,the city compares and analyzes the differences in the financial data under the two measurement models.It uses specific financial data to explain the impact of two different measurement models on the company,and analyzes the problems in the application of the fair value model,and proposes the above analysis.Some Perfect Our Investment Recommend real estate fair value model applications.Through research,it is concluded that: 1.Compared with the cost model,although the use of fair value model to measure investment real estate will increase the current accounting profits of enterprises,under the current tax law,two different measurement models of investment real estate will not affect the Substantial tax burdens have an impact,and companies need not worry about the tax burden when choosing a follow-up measurement model for investment real estate.2.Due to the unsound development of the real estate market,the difficulty in obtaining relevant transaction information,the strictness of the relevant accounting standards,and the weak professional ability of accountants,the fair value model cannot be widely used in the measurement of investment real estate.3.The application of fair value model of China's investment real estate also has problems such as confusion in the day of measurement model change,random selection of valuation techniques,and incomplete disclosure of relevant information.