To ensure that the value of the fund, the overall ownership of investment real estate benefits. However, the real estate market is unpredictable, the historical cost of the measurement simply can not be fair, comprehensive performance of the value of investment real estate. Therefore, the new standard has introduced the fair value this measurement pattern, but has encountered certain resistance in the introduction process. This article takes the Evergrande real estate as an example to carry on the research, on the basis of combing and summarizing the domestic and foreign related literature, through to the traditional financial index analysis, there is also an analysis of the risk effect of the fair value measurement of investment real estate, as well as the current situation of the measurement