全文总字数：15503字

1. 研究目的与意义（文献综述）

1.1目的

随着全球经济的发展和人民生活水平的提高，近年以来我国房地产市场价格仍处于不断增长进程中，已成为国家经济发展的重要产业支柱。投资性房地产也逐渐成为企业资产中的重要组成部分。

2006年我国财政部正式颁布新的会计准则，从《企业会计准则第 3 号——投资性房地产》中衍生出投资性房地产这一全新的会计科目。2014 年，为了与国际会计准则逐渐趋同，我国财政部又颁布了《企业会计准则第 39 号———公允价值计量》会计准则。由此公允价值和历史成本计量成为投资性房地产的两种后续计量模式。

2. 研究的基本内容与方案

2.1基本内容及目标

第1章 绪论

1.1 研究的目的与意义

3. 研究计划与安排

（1）2019年12月-2020年3月23日, 确定论文题目，拟定论文写作大纲，完成开题报告。

（2）2020年3月23日-2020年4月12日, 根据导师审定的开题报告，拟定论文写作细纲，完成论文初稿。

4. 参考文献（12篇以上）

[1] nathanh. cannon, jean c. bedard. auditing challenging fair value measurements:evidence from the field. the accounting review, 2017

摘要：concern about effective auditing of fair valuemeasurements (fvms) has risen in recent decades. building on priorinterview-based and experimental research, we provide an engagement-levelanalysis of challenging fvms, using quantitative and qualitative data on auditphases from risk assessment to booking adjustments. challenging fvms have highestimation uncertainty, high subjectivity, significant/complex assumptions, andmultiple valuation techniques. estimation uncertainty is associated with higherinherent risk assessments, which are, in turn, predictive of client problemsidentified during the engagement. the use of a valuation specialist byauditors, associated with higher inherent risk and client specialist use, is akey decision: procedures performed by specialists have the highest yield inidentifying problems. auditor-client discussion of an adjustment increases withproblem identification and auditors' expressions of residual concern aboutuncertainty post-testing. however, booked audit adjustments are infrequent; theonly factors explaining income-decreasing adjustments are better evidentialsupport and breadth of problems identified.

[2] chinmoyghosh, mingwei liang ,milena t petrova. the effect of fair value methodadoption: evidence from real estate firms in the eu. the journal of real estatefinance and economics 2020(60):205–237.