Study on Fair Value Valuation Model of Investment Property

摘要：

The immature real estate market and disunity evaluation standard bring the real estate company to a pretty pass. Till now, only handful companies adopt fair value as measurement attribute, and most companies still use historical cost to measure. The paper firstly elaborates the strength of using fair value measurement and then introduces current fair value measurement methods and their drawbacks. Then combined the characteristics of the real estate industry, the paper put forward an improved evaluation model based on ARMA time series to evaluate the investment real estate, which both overcome the above trouble. And at last put forward several suggestions on promoting the application of fair value Valuation Model.

关键词： ARMA evaluation fair value net cash flow.

作者: Lei WEI Wenguo AI

作者单位: Department of Accounting, Harbin Institute ofTechnology, Harbin, China 150001 Department of Accounting, Harbin Institute of Technology, Harbin, China 150001

会议类型: 国际会议

会议名称: 2011 International Conference on Construction & Real Estate Management(2011建设与房地产管理国际会议)

会议地点: 广州

会议语种:英文

页码: 737-740

在线出版日期: 2011-11-19（万方平台首次上网日期，不代表论文的发表时间）