A Study On The Impact Of Investment Property Measured At Fair Value On The Financial Condition Of Company M

With the steady and rapid development of China’s economy,the investment real estate market is more and more mature,basically reached a golden age,especially in recent years,China’s real estate prices rose faster,and now for some large cities or coastal economic level developed areas Of the real estate prices rose a large extent,resulting in some enterprises and even individuals will be idle funds to invest in real estate,so the subsequent measurement of investment real estate is also more and more stakeholders concerned.China’s introduction of fair value measurement model is because the fair value can be a timely and true reflection of the status of corporate assets,business information can improve the quality of statements.And the historical cost measurement model reflects the value of the past information,has been unable to meet the current information needs of investors,the historical cost model is not timely and accurate reflection of the real estate investment premium content,can not really reflect the investment real estate Current price.So the fair value measurement model in our country gradually began to rise and began to use.This paper chooses M Group as the research case,analyzes the influence of the M group on the financial value of the group after selecting the fair value measurement,and studies whether the change of the fair value and the time value of the group are relevant.It is necessary to provide financial managers with effective reference for the financial managers to help the financial managers make reasonable financing decisions and help the managers to complete the management of the M-group investment real estate using the fair value measurement model will certainly affect the Group’s financial situation Its financial goals.While the corresponding value of the group will increase,the fair value changes and the value of the relationship between the enterprise.The conclusion of the study has provided evidence of the impact of the fair value of investment real estate on the financial situation,but also provides sufficient reference for the group financial managers.While affecting the Group’s profit fluctuations,increase the financial risk and investment in real estate follow-up value of the uncertainty and other issues.Finally,this paper puts forward some suggestions on how to improve the accounting standards,strengthen the supervision of the fair value and avoid the profit operation,so as to further improve the fair value measurement model of investment real estate.