【正文】 金、以賺取差價為目的從二級市場購入的股票、債券、基金等；再如，企業(yè)不作為有效套期工具的衍生工具，如遠(yuǎn)期合同、期貨合同、互換和期權(quán)等。英文原文： New Accounting Standards Under the Fair Value Measurement Model fair value measurement of the investment real estate and its influence To the accounting standards for enterprises no. 3 in the specification of the investment real estate investment real estate, refers to be measured and sell, the enterprise for generating rent or capital appreciation and the real estate holdings, including the leased building, rent or hold and prepare the transfer of landuse right after the value. The criterion for the investment real estate pany provides cost model and the fair value pattern, two alternative measurement models. The cost of the investment real estate, mutatis mutandis under the mode of fixed assets and intangible assets depreciation or amortization criterion, and in the final for impairment test, the corresponding impairment provision, In any wellestablished evidence shows that its fair value can be obtained in a continuous and reliable, enterprises can use the fair and equitable value measurement model. The fair value measurement of the investment real estate depreciation, amortization impairment or land value directly reflects the changes in the fair value, and through the “profits” changes in the fair value of enterprise profit, but no