The Case Study Of Fair Value Applied In Real Estate Enterprises

Historical cost measurement has always played an important role in accounting system,and most of the real estate enterprises still adopt historical cost method.With the development of market economy,the limitations of historical cost can't reflect the real value of an investment real estate,therefore how to make a large asset pricing is particularly important.In order to fairly pricing for real estate,the standard introduces the fair value measurement so that the fair value can be applied to the real estate industry reasonably and fairly,and finally provide effective accounting information.On the basis of summarizing the relevant research results at home and abroad,this thesis studies the fair value pricing of real estate enterprises by using the combination of normative analysis and case analysis.The thesis includes three parts: the first part is theoretical research,that is the application of fair value,which analyze the characteristics of fair value.The second part is a case study,which takes Jiakai Cheng Company as an example to carry on the case study.The third part is the countermeasure study: on the basis of theoretical analysis and case analysis,putting forward the corresponding improvement suggestions to the question.Through the application of fair value research,this thesis draws the following conclusions: such as improving the fair value measurement system,establishing a transparent market environment,strengthening the fair value of information disclosure,as well as improving accounting personnel professional judgment ability.