以公允价值作为会计计量属性,首要面临及需要解决的问题就是确定公允价值问题。对符合公允价值确定条件的问题,但是交易还没有发生的情况下,这时就需采用其他的方式来解决问,主要有以下三种方式:用折现率调整法确定公允价值;用期望现值法或其他估计方法确定公允价值;以市场价格作为公允价值的替代计量。 Taking the fair value as the attribute of accounting measurement, the primary problem and problem to be solved is to determine the fair value. If the conditions for determining the fair value are met, but the transaction has not yet taken place, there are other ways to solve the problem. There are three main ways to determine the fair value using the discount rate adjustment method; Value method or other methods to determine the fair value; the market price as an alternative measure of fair value.