The Case Analysis Of The Investment Real Estate Measurement Model : Based On ZY Company

With the continuous improvement of accounting standards,this gradually contains a variety of corporate accounting information processing methods.Enterprise Accounting Standard No.3-investment real estate" promulgated,making the investment real estate was separated separately.Two Kinds of Measurement Modes of Investment Real Estate: Historical Cost Model and Fair Value Model.In the international community,the fair value has been widely applied.However,in China,the proportion of fair value applications is still less than 10%.It is worth thinking that most companies do not apply the fair value model.The development of the economy has led to the transformation of the business operation and investment thinking.The current use of historical cost measurement investment real estate can't fully adapt to the current macro environment,individual enterprises and even use the change measurement model to seek profit growth.Real estate industry is developing rapidly,historical cost measurement model can't be reliable and complete mapping of asset value,to promote serious deviation of accounting information,so the use of fair value becomes urgent.However,the objective market environment is not sound,and more unstable and difficult to obtain and difficult to control,resulting in more prudent enterprises.The analytical method of this paper is the combination of theory and concrete case.First of all,the concept of the relevant concepts and applied to the theory,compared the two measurement models to do the basic work for the development of the following.On the basis of the first three parts,the author analyzes the problems in the process of confirmation,measurement,recording and reporting.Through the analysis of the relevant financial data of ZY 2011-2015,this paper studies the motivation and financial impact of the change of investment real estate measurement model of listed companies,and finally puts forward feasible policy suggestions and draws corresponding conclusions.For the future of the industry to introduce the fair value of the measurement and scope of the expansion has a good reference value.