Research On Measurement Of Investment Property Of GF Home Company

With the continuous maturity of the real estate market and the rapid development of the economic environment,more and more enterprises are investing in the real estate industry.In order to correctly evaluate the value of the enterprise and to understand the purpose of the real estate investment business more accurately,the investors put forward higher accounting quality requirements for the information related to the investment real estate.The Ministry of finance will divestiture the investment real estate from the fixed assets,set up as a single subject,standardize its initial confirmation,follow-up measurement,related records and reports,in the hope of accurately reflecting the real situation of investment real estate so as to understand the comprehensive strength of the enterprise.For the follow-up measurement,the enterprise allows the enterprise to choose independently,and the selection of different measurement models will bring different effects and consequences.At the same time,many other factors still need to be taken into consideration when choosing.Therefore,the choice of the accounting policy has always been the focus of attention,and there is a certain real price for the study of its choice.Value.By the end of January 2016,there were 1194 listed companies in the two securities and exchange markets in Shanghai and Shenzhen.More than 60% of the companies expected to increase their annual performance by not less than 10 times,while GF household companies were expected to increase more than 30 times more.But through the operation of the GF home company for nearly 7 years,its net profit in two consecutive accounting years is negative,and the cap of the stock exchange is injected with "*ST".Why is the sudden increase in performance and the success of taking off the hat,and is more likely to expect 30 times the increase in performance,which are the focus of the discussion.In this paper,the method of combining theoretical carding and case analysis is used to analyze the selection process of the investment real estate measurement model from the two aspects of the assets scale and the pattern change,taking the GF home company as the discussion object.Then,based on the research results of fair value and investment real estate at home and abroad,the reasons behind the changes are explored.Then,from the two aspects of financial status and operating conditions,this paper quantifies the impact of the transformation of measurement mode on enterprises.The analysis of the comprehensive process summarizes the aspects that the enterprise needs to pay attention to when measuring the accounting policy,which is divided into three points:(1)not blindly following themselves;(2)strengthening the strength without fear of risk;(3)grasp the environment adaptation and change.Finally,in view of how to better choose the fair value measurement model,four suggestions are put forward:(1)reducing the selection cost of measurement and evaluation;(2)improving the standard of enterprise comparison and evaluation;(3)refining the operational process of the standard operation;(4)improving the professional quality and professional judgment.