Reaearch On Measurement Model Of Investment Property—NHP And Jinbin Development Measurement Model Comparison

With the rapid development of China’s market economy, more and more enterprises tend to take the real estate as a means of investment, in order to obtain higher returns. In order to adapt to market demand, and standardize the real estate market, the Ministry of Finance issued the Accounting Standards for Business Enterprises No.3 Real Estate Investment in 2006,the standard it for the use of fair value measurement model of the investment real estate conditions made relevant amendments in 2010. In 2014, the Ministry of Finance promulgated the Accounting Standards for Business Enterprises No.39 the Fair Value Measurement,it provides a more normative basis for enterprises to use the measurement of real estate investment in fair value measurement model. According to the basis of the subsequent measurement of investment real estate, there has two kinds of criterion models, namely the cost model and the fair value measurement model. It will be different if the enterprises use different measurement model of real estate investment.Because of the measurement will reflected the information in the financial statements of companies, so it is very important that the measurement model to measure investment real estate to make its value can effectively reflect in the financial statements of the enterprise.This paper mainly uses the method of case analysis and comparative analysis, with the help of the normative research, the NHP and Jinbin development, the two companies were measured through the cost pattern of real estate investment and fair value measurement model of measurement of the investment real estate analysis. Analysis of the data for the enterprise’s financial position, operating results. According to the analysis of different measurement modes have an impact on the company’s assets and profits at the same time will also affect the solvency and profitability.Then compare the financial data between the NHP and Jinbin development and find out the current problems of measurement model for investment real estate in application, aiming at putting forward some improvement suggestions for these problems, in order to listing Corporation selection and specification to provide reasonable reference to use two kinds of measurement model to measure real estate investment.