公允价值计量的应用研究文献综述——以我国投资性房地产为例

A Review of the Literature on the Application of Fair Value Measurement:Take China’s Investment Real Estate as an Example

随着市场经济的发展,公允价值的应用深受广泛关注,由于我国市场条件不够成熟,采用公允价值计量相关资产时会存在很多争议,投资性房地产采用公允价值后续计量是其中一个争议问题。文章以公允价值和投资性房地产的概念框架为基础,梳理了国内外对公允价值计量的研究及投资性房地产采用公允价值计量模式研究文献,分析了我国投资性房地产采用公允价值计量的现状,最后提出了完善我国投资性房地产采用公允价值计量的建议。

With the development of market economy,the application of fair value has been widely concerned.As China's market conditions are not mature enough,there will be many controversies when using fair value to measure related assets.The subsequent measurement of investment properties using fair value is one of the controversial issues.Based on the conceptual framework of fair value and investment real estate,this paper sorts out the research on fair value measurement at home and abroad and the research literature on fair value measurement model of investment real estate,and analyzes the current situation of fair value measurement of investment real estate in China.Finally it makes suggestions to improve the adoption of fair value measurement in China's investment real estate.