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.
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