摘 要:投资性房地产是国际会计准则（IASB）最早将公允价值计量模式运用于非金融资产的项目之一，也是国际会计准则与美国会计准则（FASB）的一个重大分歧所在，所以公允价值计量模式在我国投资行房地产行业的运用与其所带来的影响，也备受社会各界的关注。
本文在介绍公允价值计量和投资性房地产相关理论的基础上，阐述了当前我国投资性房地产运用公允价值计量模式的现状以及存在的问题，剖析了历史成本计量和公允价值计量两种模式下的异同，通过数据对比了两种模式下对企业利润、税负以及其他方面的影响，文章的最后针对进一步完善公允价值在投资性房地产业更有效的运用提出了相关的建议。
关键词：公允价值 历史成本 计量模式 投资性房地产
Abstract:At the very beginning, fair value measurement mode was applied to investment real estate, an non-financial assest by International Accounting Standard Board(IASB). At this point is the most fateful divarication between International Accounting Standard Board(IASB) and the United States accounting standards Board(FASB) as well. In China, every part of society all pay attention close to the effection of fair value measurement mode been used in our investment real estate industry.
In my thesis, base on introduction the correlation between fair value measurement and Investment real estate, expatiate how we used fair value measurement in investment real estate currently and existing problems; analyse the similarities and differences between the historical cost measurement and the fair value measurement; compare the data of enterprise profit, taxation and others under two different modes, In conclusion, provided raltionlization proposal of how to apply effectively to fair value measurement in investment real estate in China.
Key Words：Fair Value The Historical Cost Measurement Model Investment Real Estate
