The purpose of the study is to examine the studies conducted regarding the fair value of the real estate held by the enterprises and to make suggestions for future studies. Again, especially in the USA, the UK, countries such as the fair value of many financial assets to have strong capital market performed on the studies on real estate, business facilities such as long-lived assets the fair value of a study it has been found that is more of. Again, it has been determined that the fair value method is more reliable, management is more conservative in this regard, it reduces earnings fluctuations and much more reliable estimates are presented if an external appraiser is used. When we look at the Turkish literature, it is seen that there are very few studies that are interested in the fair value of long-term assets of enterprises, most or almost all of them are related to investment properties. Half of the studies were related to how to be accounted for in accordance with the TAS 40 standard or how to measure it after the initial accounting, while the other half were content with identifying the issues that the foreign literature has studied and examined from the very beginning.