As a core industry of our country, investment real estate has made great contribution to the economic development of our country. The application of fair value in real estate is not only the embodiment of innovative thinking, but also the improvement and innovation of the past relatively backward measurement methods.The introduction of fair value measurement concept and method in the investment real estate industry is an innovative measure to enhance the industrial value for the real estate industry, which makes the industrial value continuously break through, and also provides a more concise and clear way for the value presentation of the real estate industry.