In 1934, professor rei, of the center for fluid mechanics, used model cars to measure the aerodynamic drag of various bodies in wind tunnels The average interest rate on fixed-rate bonds has also increased. According to data firm Moneyfacts, the two-year average bond rate has risen by 41 percentage points, while the average price of three-year bonds has risen by 32 percentage points, as shown below. 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.