Research On The Impact Of The Measurement Model Of Fair Value Of Investment Real Estate Of DS Company

With the deepening of China's reform and opening up,all walks of life have developed rapidly,and the real estate industry is no exception.Because the real estate industry has a high return on investment,many companies have invested a lot of money for this.Prior to January 1,2007,Chinese enterprises did not have separate investment real estate subjects,and real estate that was accounted for as fixed assets or intangible assets was measured using the cost model.But after 2006,according to the economic situation at that time,China promulgated new accounting standards for enterprises,and at the same time prepared the investment property for the first time,clarifying the requirements for the fair value measurement of investment property.But so far,there are still less than 100 listed companies in Shanghai and Shenzhen that use fair value to measure investment real estate,especially in listed real estate companies.This phenomenon is particularly obvious,which has to arouse people's followed.This article consists of five chapters.The first chapter is an introduction.First,it introduces the research background and significance of this article,then analyzes the research of related literature at home and abroad,and finally explains the research ideas and research methods of this article.The research lays the theoretical foundation;the second chapter is related concepts and theoretical basis.First,the meaning and characteristics of fair value are explained,meanwhile,the significance of the reliability and relevance of fair value and the meaning of fair value measurement are briefly described.Second,the definition and characteristics of investment real estate are summarized,and finally the measurement model is described.Relevant theories are explained;the third chapter gives a basic introduction to the case selection background,DS company profile,and the status of DS company's investment real estate using fair value measurement;the fourth chapter analyzes the reasons for DS company's fair value measurement model,and analyze the impact of the financial condition and operating results of investment real estate on the fair value measurement of the enterprise and the problems that arise;the fifth chapter puts forward corresponding suggestions to the analyzed problems and summarizes the full text.