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The Research on Fair Value Measurement in Investment Real Estates

Author: WuDan
Tutor: ZhangLi
School: Jilin University of Finance and Economics
Course: Accounting
Keywords: fair value history cost investment real estate subsequent measurement
CLC: F233
Type: Master's thesis
Year: 2012
Downloads: 188
Quote: 0
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Abstract


With the fast growth of social economic in China, our accounting principlesystem is on the way to be more reasonable and more perfect. Our finance ministrydeclared accounting principle in Dec.15th,2006, which resets some detailed rules andregulations. Fair value measurement abstracts many focuses from all kinds ofindustries, which is recognized as another convergence measures with theinternational accounting principle. In the last fewer than5years, our new accountingprinciple has been taken effect for a long time. We can see the new accountingprinciple brings many differences. At the beginning, we must provide the definition offair value, that is, the both parts with familiarity of the market is volunteer to providesome price with reflecting the market average level. In fact, this definition isn’tcontradictory to history cost. The history cost can be thought as fair value at somepast moment. The only difference between them is time.There are many items in balance sheet for the business to measure with farevalue. We choose investment real estate to analyze the influence on the business.《business accounting principle3_investment real estate》says, the businesses haveindependent right to choose follow-up measurement model, fair value measurementmode or history cost measurement mode. If the business will adopt fair valuemeasurement mode to measure the investment real estate, the business must reachsome special requirement. After economic crisis in2008and European debt crisis, webelieve the fair value can improve the quality of accounting information and takeresponsibility for the investors.The new accounting principle took effect in2006. Most of people hold theattitude that the business will change their former measurement mode into fair valuemeasurement in a large scope. However, the real condition is most of businesses holdtheir former measurement mode. Only some real estate business adopted the newmeasurement mode. Meanwhile, the accounting industry arouses a debate for the fair value measurement. How to realize the fair value measurement is the key to thismeasurement mode, which can improve the reliability and relevance of the financereport.This thesis is based on fair value theories and some data evidences. According toanalyzing the different influences from different measurement mode on the businessfinance data, we expect to find the advantages and disadvantages of the fair valuemode and how to realize it. The significance of this thesis aims that most of reportusers can get to know the effect of fair value on the finance report in order to make anadvisable decision.The first part of this thesis introduces research background and researchsignificance, in which we also compare the national condition and internationalcondition. The second part describes the definition of fair value and investment realestate. We use cases to explore the way to realizing fair value. Then, this thesisprovides some advisements for the business to take action. The last part summarizesthe achievements of research and limitation in the research, then provides somedirections for future research.

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