Research On Fair Value Measurement Model Of Investment Real Estate

The economic is developing and the value of real estate is rising,many companies will be idle funds to invest in real estate,more and more enterprises hold investment real estate.From the introduction of the new accounting standards before nine years ago to the present,Chinese current rule of the number use other model not cost model of investment real estate enterprise is still small,there are many problems in the practical application.In2014 the introduction of the "enterprise accounting standards thirty-ninth-fair value measurement" to provide policy guidelines,including valuation techniques and disclosure issues,and so on.With the continuous improvement of accounting rule,the real estate market is growing,the real estate investment using the fair value measurement model will be gradually standardized and mature,will gradually replace the fair value measurement model has become the main mode of the cost of subsequent measurement model.This paper first reviews the application setting that a company want to measure its investment property using a fair value value measurement model of investment real estate,and introduces the main academic document no matter Chinese or other country scholars,and then tell us what in the paper and how get it.This paper firstly gives the concept of investment real estate and related theory,from the follow-up measurement of accounting treatment comparison,the difference of the information disclosure to compare the two model.The analysis tell us something and the overall situation when we use other model not cost model,industry distribution and the fair value method to determine the situation of information disclosure,we do it only want to the perform the investment property under other model not cost model application,and expounds the reasons existing in the application using other model not cost model of investment property problems and analyze the reasons for the situation.Take C company as an example,discusses the practical application use other model not cost model in the investment property enterprises in the process,including the effects of changing measurement model and motivation problems,change measurement mode change of investment real estate accounting policy.Finally,based on the previous statistical evidence and others,I think out the corresponding suggestions,mainly including the suggestions of the relevant government departments,therecommendations of the intermediary agencies,the company's recommendations.Finally,a comprehensive summary of the research and future research directions are made to further outlook.