not for profit corporation law Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. Competition refers to the economic subject in order to maintain and expand their own interests and take all sorts of behavior, the behavior of self-protection and expansion efforts in product quality, price and service advantages, varieties, etc. "Conceptual framework" published by the financial accounting standards board One of the initial requirements is going to be that you are a UK resident and with respect to the kind of bank-account you are planning to open, you might need to be over 18 years. However, in case you are under this age you might find there are additional facilities available which might be designed designed for your needs. In any case, most providers can have a number of options you might want to look at prior to deciding over a final product.