| With the development of the world economy, the traditional accounting policy measured at the historical cost can’t fully comply with today’s economic environment. The value of the historical cost measurement reflects the serious deviation from the actual market value, which makes the fair value measurement as a new measurement model was born. In order to maintain international convergence, the new measurement method which named the fair value is introduced into China in the new accounting standards, and the investment real estate standards defined that the use of fair value measurement of the investment real estate is allowed under certain conditions measured.It is the vital significance to the fair and can objectively reflect the enterprise investment real the property’s value and investment real estate economic substance. This paper starts from the definition of fair value, to the introduction of the concept of investment real estate and its research status in the investment real estate measurement model, summarizing the theoretical study of the investment real estate. Taking Shanghai Shimao Co., Ltd. for the two different pattern measurement of the investment real estate company as sample, try to explore the listing Corporation of why choosing measurement model of real estate investment reasons and possible future developments. |
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