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[Abstract] article from fair value measurement in the new accounting standards in the specific application conditions, take the form of accounting entries to do the actual accounts of specific guidelines for processing and analysis of the fair value method of investment real estate Recognition and Measurement of . ????????[Keywords:] the fair value measurement; investment real estate; the use of ?????????? ????????Taking into account the requirements of international convergence of accounting, our new Accounting Standards for Enterprises - Basic Guidelines clearly fair value accounting measurement as one of the attributes, in the 38 specific accounting standards, there is a new 17 to varying degrees, applied the fair value of , combined with the reality of Chinas accounting environment, in particular the use of fair value measurement attribute a number of additional qualification, and maintained with due care. Chinas use of fair value of the specific accounting standards are more focused on investment real estate, non-monetary asset swap, asset impairment, debt restructuring, mergers and financial tools. Heres fair value method of investment real estate such as recognition and measurement of its impact in more detail. ?????????? ????????First, the concept of fair value ?????????? ????????U.S. Accounting Standards Board (FASB) is defined as: In the current non-compulsory or liquidation of the transactions, voluntary on both sides of assets (or liabilities) of the sale (or the occurrence and settlement) amount. International Accounting Standards Committee (IASC) is defined as: in a fair transaction between knowledgeable, willing parties in exchange for the assets or liabilities, settlement amount. Chinas new accounting standards, the definition and the latter is basically the same: In a fair deal, are familiar with the transaction voluntary on both sides of the exchange of assets or debt settlement amount. Moreover, in a fair deal, the two companies should be a