The Financial Impact Of Investment Property Measured At Fair Value

Separated from fixed asset investment real estate subject, on the way of measurement hasbeen accounting theory and practice the focus of debate. Measured at fair value, can beobjective and true reflect the value of the investment real estate enterprise and economicsubstance, but also promotes the further convergence of accounting standards andinternational accounting standards of our country. What is undeniable is that the investmentreal estate fair value using subsequent measurement may be a potential influence on thefinancial status of listed companies. What’s the impact? This article through empirical analysisit is concluded that the answer.This paper from the theoretical basis of the second chapter, systematically introduces theconcept of fair value and the development course and define the concept of investment realestate, on the basis of the analysis of the investment real estate fair value of the theory basis.Then in the third chapter discusses the investment real estate fair value of the comparativeadvantage and the existing problems and current application of concrete were analyzed. Thencombined with the use of fair value measurement in the fourth chapter of the investment realestate listed company, with its financial report data from2010to2012based on empiricalresearch, from the profit ability, debt paying ability, operating ability and growth ability fromfour aspects analyzes the investment real estate using fair value measurement after impact onthe financial status of listed companies, in order to obtain using the follow-up measurementinvestment real estate fair value affect financial status of listed companies. Research resultsshow that the investment real estate after using fair value measurement will have certaininfluence on samples of the company’s financial situation; In addition, compared with thehistorical cost model, USES the fair value of an investment real estate measurement, overallthe value relevance of accounting information. In the last chapter, although the investmentreal estate after using fair value measurement will have certain influence on samples of thecompany’s financial situation, but the fair value measurement and gradually achieve theconverge with international standards is the trend of The Times, in this paper, the our country how to effectively implement the fair value measurement model put forward thecorresponding countermeasures, including: to perfect the fair value theory system and deepenthe cooperation of the accounting profession and professional assessment organization andimprove the regulatory mechanism, to further improve the application of fair value in theinvestment real estate.