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Research on Fair Value Measurement of Investment Real Estate
- 1 University of Sydney
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Abstract
With the development of the real estate market, the limitations of the investment real estate measured by the cost model have become increasingly prominent. The fair value can reflect the current economic situation of the real estate market and future market expectations, and can provide more relevant and accurate accounting information. This paper combs the concepts of fair value and investment real estate, and gives the application of fair value measurement model in China's A-share market investment real estate in 2017-2021. This paper combs the main problems of fair value measurement of investment real estate, and gives the suggestions of improving real estate trading platform, reducing enterprise tax appropriately, standardizing information disclosure and optimizing the rules and regulations to provide references for relevant researchers.
Keywords
fair value measurement, investment real estate, measurement model
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Cite this article
Liu,C. (2023). Research on Fair Value Measurement of Investment Real Estate. Advances in Economics, Management and Political Sciences,18,226-233.
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Volume title: Proceedings of the 2023 International Conference on Management Research and Economic Development
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