It is also worth noting that in 1985, the financial accounting standards board released the concept of income from the concept framework (SFAC)NO. 6. In 1989, the international accounting standards board's framework for preparing and providing financial statements made clear that benefits also included unrealized gains. In 1997, FASB's FASB N0.130 required a full return; In 1998, IASC's IAS NO.1 required the preparation of an equity change table, a comprehensive income statement, including the benefit of reflecting corporate assets. To read more There are many types of plans that can be classified according to different criteria. The main classification criteria are: importance of plan, time limit, clarity and abstraction. However, according to these classification criteria, the type of plan obtained is not independent of each other, but is closely related. For example, short - term and long-term plans, strategic plans and job plans, etc. In fact, currently not all monetary fund yields fell below 4%, there is also a part of the monetary fund yield is over 4%, according to the fund, according to data from the network every day until December 15, the top monetary fund, yield 5% or more.