Dissertation > Economic > Economic planning and management > Urban and municipal economy > Urban Economics and Management > The real estate economy > Real Estate Management

A Researchi on Fair Value of Investment Real Estate Valuation Model

Author GuoYuQing
Tutor LvHaiJun
School Beijing Jiaotong University
Course Business Administration
Keywords Fair Vlalue Real Estate Financial index analysis Financial Street
CLC F293.33
Type Master's thesis
Year 2012
Downloads 760
Quotes 1
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With the development of the world economy, the economic environment has undergone tremendous changes. In the traditional historical cost accounting policies have not fully comply with the current economic environment. The historical cost measurement reflects the book value deviate from their actual market value, which makes a new measurement mode emerge as the times require-fair value measurement.In order to maintain the international convergence of new accounting standards, China has introduced the sound value this method of measurement, the investing real estate standards clearly stipulates to meet certain conditions to allow the use of fair value measurement. In recent years, our country real estate value rising background, the use of fair value of the financial statements is undoubtedly significant positive impact. However, fair value accounting standards in our country has not had a clearly defined, theoretical defect, practical applications also exist many problems, so a good for business policy has not yet been adopted by most listed companies, and there are a lot of factors behind this accounting.According to the theory of fair value in the investment of real estate valuation characteristics among, and fair value effect, from the theoretical analysis of listed enterprises whether the choice of fair value pricing model of subjective and objective factors, and to the consolidated financial indicators (enterprise current profit income, follow-up, asset scale, ratio of liabilities to assets, financing ability, cash flow occupation, income, increased cost controllability) classification comparison, determine the financial reasons. At the same time, select a representative listed enterprises Financial Street financial data of company, from practical level analysis of fair value measurement on enterprise financial statements, and case combination, for the fair value in the investment of real estate in the process of actual application, market information acquisition, selection of assessment methods such as the key link to conduct in-depth analysis. To put forward an enterprise to be in fair value valuation mode selection process, in light of its own in the specific financial indicators of the status and demands, as well as their own development stages of comprehensive judgment method.21charts,33table,8references.

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