The analysis of a new class of measuring instrument for heat quantities based on the use of multi-valued measures of heat conductivity of solids. For example, measuring thermal conductivity of solids shown the fallacy of the proposed approach and the illegality of the use of the principle of ambiguity to intensive thermal quantities. As a proof of the error of the approach, the relations for the thermal conductivities of the component elements of a heat pump that implements a multi-valued measure of thermal conductivity are given, and the limiting cases are considered. In two ways, it is established that the thermal conductivity of the specified measure does not depend on the value of the supplied heat flow. It is shown that the declared accuracy of the thermal conductivity measurement method does not correspond to the actual achievable accuracy values and the standard for the unit of surface heat flux density GET 172-2016. The estimation of the currently achievable accuracy of measuring the thermal conductivity of solids is given. The directions of further research and possible solutions to the problem are given.