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. She added that those who plan to pay out of five-year notes would be better off waiting for the New Year. Not only can consumers have more choices in the price, variety and service of commodities, but also make it better for enterprises to purchase production factors and sales products. As hicks income concept did not specify what is called "equal wealth", and thus the income concept formed the basis of many debates concept, and the theory of accounting earnings, especially the capital preservation theory has a great influence. In accounting, people used to call "maintaining the same level of affluence" as capital preservation. he market demand for the mobile, server and SSD product rapid growth, make the memory and flash memory maker Micron and achieved good quarterly results, that is a signal to markets want to continual change. Interest rate