tution should be unified evaluation criteria, sets up the authority, for panies to obtain the fair value of the investment real estate to provide more support; Again, the government should continue to encourage USES the fair value of panies, expand the scale of the fair value, and to perfect the related system, prevent the optional confirm the fair value of panies, to manipulate profits; Finally, investorsРshould be rational analysis, prudent investment, don't put all the blame on the defects of the fair value measurement. By the parties to the joint efforts for the application of fair value in the investment real estate to provide more inclusive, create a more suitable and sweet soil for the development of the new life.РKEY WORDS: Investment Property, Fair Value Model, Accounting Standard
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