采用公允价值模式计量的，应当同时满足下列条件。
To make a measurement through the fair value pattern, the following conditions shall be met simultaneously.
已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。
For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.
“参考”所谓公允价值计量模式，就是资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
间接计量模式下对商誉的计量主要是通过企业整体价值扣减可辨认净资产的公允价值。
And in the indirect way goodwill can be measured as the excess of the value of the whole company over the fair value of net assets.
然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题，并提出了建议。
With examples, this paper analyzes the transformation, fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions.
文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题，并提出了建议。
With examples, this paper analyzes the transformation, fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions.
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