Research on the Fair Value Measurement Model in Real Estate

The Accounting Standards of China which is promulgated in 2006 listed the investment real estate as a separate presentation of non-current assets,and it also introduced the fair value measurement model. Because the fair value in the investment real estate is rejected,this paper mainly analyzes the economic advantages arising from the use of the fair value measurement model in investment property and takes the“Guomai Tech”as an example. The final results are positive. In the end,this paper summarizes the recommendations including helping companies to generate a better understanding of the pros and cons of two measurement modes and choosing the measurement pattern.