Research On The Change Of Measurement Model Of Tahoe's Investment Property

In 2006,Chinese issued CAS3,the accounting of investment property discipline emerged,more and more companies have invested investment property.Because of CAS39 appeared in2014,the fair value was redefined,the scope of application was expanded,the system was perfected,and Chinese accounting standards were in line with international standards.With the continuous improvement of Chinese accounting standards,companies have successively changed the subsequent measurement model of investment property,from cost model to fair value measurement mode,this model was changed to fair value measurement mode measurement.In view of this situation,this paper selects the Tahoe as a case,uses the literature research method and the case study method to conduct research on the target company,analyze the impact of the company's change of investment property measurement policy,and find out the effect of changing the measurement policy,and point out that the company's change of investment property follow-up measurement is a problem that may arise from the fair value model,and put forward relevant suggestions.It can help the target company to better use the fair value measurement model.At the same time,it can provide a basis for companies that are considering changing the measurement model.Firstly,this paper analyzes the current situation of the Tahoe company and the status of investment property.Based on the background of the company,the conditions and reasons for the measurement of the company's investment property transformation from the cost measurement to the fair value measurement are obtained;Secondly,It mainly depends on the company's financial status,operating results,shareholders' equity,financing ability and other financial detailed analysis of the changes in the follow-up measurement model of investment property by the Tahoe.It is found that under the background of the current real estate market,the company's investment property is measured by fair value,and the relevant financial data has been greatly optimized;then,according to the financial impact of Tahoe's investment property change measurement,combined with the actual situation of the company and the Chinese market,it is found that the follow-up measurement model of Tahoe's investment property changes will intensify the fluctuation of the company's financial data,the imperfect disclosure of fair value information,and the burden of the company's cash flow;Finally,suggestions are made on these issues to help Tahoe's investment property to avoid the risks involved in the fair value measurement process and to use fair value measurement reasonably,so that the fair value measurement model can play a greater role in Tahoe Company.It is of great significance for the company to use fair value reasonably and effectively.The main conclusions of this paper:When investment property transformation is measured by fair value measurement for subsequent measurement model,it should be noted that there are strict restrictions on fair value measurement.The company use fair value for investment property earnings management should consider the subsequent measurement changes according to the actual situation of its investment property.The measurement method of change is based on fair value measurement,although it can achieve good results at this stage.,the company should also pay attention to prevent relevant financial risks,and disclose the fair value in strict accordance with the CAS39 standard to create a healthy market environment.