The Research On The Fair Value Measurementmode Of China’s Lnvestment Reai Estate

In January 2014, the ministry of finance issued "accounting standards for enterprises no. 39- fair value measurement, the official release of the standards for their many years of exploring road to draw a perfect full stop, the fair value measurement model of our country began on February 15, 2006, the ministry of finance announced accounting standard for business enterprises, which comes into effect on January 1, 2007. And released in May 7, 2012, the fair value measurement standards(draft), in order to widely for opinions from all walks of life. These two attempts for the accounting standards for enterprises no. 39 2014 provides the theoretical basis and practical significance. From this Angle we can say that fair value accounting standard for business enterprises and 2006 draft is a convergence of financial accounting internationalization in our country to explore and try. In this paper, based on the domestic several medium-sized investment real estate enterprise, on the basis of its financial statements, analysis of financial and non-financial perspectives, and concludes the enlightenment and Suggestions are summarized in the final. This paper USES case analysis method, based on the contract theory, economic theory and decision usefulness of measuring view on the development of tianjin coastal asset scale, the main financial indicators analysis, follow-up measurement, etc. Finally concluded that the fair value of the fair value measurement model is to help enterprise financing activities, and at the same time in terms of outside investors can grasp the enterprise operation in real time. But using this model can increase or decrease of corporate profits has amplification effect, greatly influenced by the market. So, the current fair value is a very advanced measurement model, but in terms of incomplete market economy in our country, fully use too. Can say this article is based on the analysis of the tianjin coastal development analysis of the investment real estate industry, analyze which factors can influence the investment real estate company’s daily financial data. Finally put forward Suggestions for the accounting standards for enterprises no. 39- fair value measurement to provide the reference.