The Influence Of Fair Value In The Follow-up Measurement Of The Investment Real Estate Empirical Research

With the continuous economic development as well as with international accounting convergence,more and more attention to the fair value of the measurement model.Especially this year,with use of the book value of real estate and the real value of the historical cost model,there is a big difference,the existence of limitations on the historical cost performance is more and more obvious,the advantage of this fair value measurement model has constantly revealed,to the fair value measurement of investment properties can not only accurately reflect the market value of real estate and help investors make the right investment decisions.However,in the conventional literature can be seen,the use of fair value in the number of listed companies in the measurement of investment real estate business is not much,so whether companies should be promoted to select the model to the fair value measurement of investment real estate will be herein demonstration.In the past,scholars study the issue,the majority of cases is to analyze the situation,the overall situation is not capable of reacting.Even some scholars use empirical research,but most are concentrated in real estate in 2006,allows the use of fair value after a few years time,this article is based on the 2012--2015 years of data to study,during this time of the introduction of the specific fair value accounting standards,compared with the previous can be regarded as a fair value maturity.The first part introduces the background and significance,summarized in the fair value of real estate at home and abroad for use in the research literature,it indicates that the application of fair value measurement model is a trend of investment property.The second part,by the theoretical fair value of investment property and analyzed,so that people have in recent years for real estate and related concepts on the fair value of an understanding.The third part analyzes the causes,current situation and the impact of the fair value of the investment property using the dynamic for the relevant financial indicators.The fourth part,be concluded at fair value through the use of empirical analysis in the investment property can improve the value relevance of accounting information.The fifth part,concluded that the feasibility and guidance for the plight of the fair value model in the use of accounting practices.