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Research on the Fair Value Measurement of Investment Property

Author: LiPan
Tutor: RenYueJun
School: Dongbei University of Finance
Course: Accounting
Keywords: investment property cost model fair value accounting standards
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 1166
Quote: 1
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Abstract


With the development of economy, the traditional historical cost has increasingly become unable to meet the changed economic environment, which has produced a fair value measurement model. Currently, the discussion of the fair value has been a hot and difficult topic. The fair value measurement model can improve the relevance of accounting information. In recent years, many countries have increased the research and utilization of the fair value. For example, the International Accounting Standards and many developed market economy countries have adopted fair value measurement model as the main measurement model.In order to adapt to China’s economic development status better and to achieve convergence with international accounting standards better, the Ministry of Finance issued new corporate accounting standards on February 15,2006, including a general standard and 38 specific standards. As new added content, investment property, including the buildings and land use rights, which are held by enterprise for the purpose of value-added, is separately reflected in the balance sheet. Investment property standard requires that if companies meet certain conditions, they can use the fair value model for subsequent measurement. With China’s real estate market continuing development, With China’s real estate market continuing development, if investment property uses the fair value model for subsequent measurement, corporate’financial statements undoubtedly will have a significant beneficial effect. But when we look at annual reports of listed companies in recent years, we can find only few listed companies use the fair value model for investment property’s subsequent measurement. What causes this condition, what are the constraints of investment property’ s fair value measurement in the current practice of investment property, what factors the list companies need to consider when they select the fair value model, then how to popularize the fair value model using in the listed companies’investment property, are the starting point and purpose of this thesis.This thesis is divided into six parts:The first part of this thesis describes the background, theoretical significance, points out that under the present circumstances investment property’s fair value measurement need to study, reviews relevant domestic and international research on the status of this issue and illustrates the content and the research methods.The second part uses the data of the annual reports of listed companies to analyze the current situation of fair value measurement of China’s listed companies’ investment property and the impacts of using the fair value measurement. The third part firstly compares the advantages and disadvantages of the fair value model and cost model when they are used in investment property, And then analyzes the constraints which limits the fair value measurement used in the listed companies’investment property.Part IV uses Shenzhen CATIC Real Estate Company as the background to analyze the fair value measurement profile, the impacts to the company itself and the inspiration of changing measurement model for us when the fair value measurement is used in investment property.Part V gives the related suggestions on how to popularize the use of fair value measurement in investment property of listed companies, including the macro and micro suggestions.Part VI is the concluding remarks of this thesis, which describes the conclusions, innovation and inadequacies of this thesis as well as the future use of the fair value model in investment property.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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