undistributed corporate profits Online Academic Journals: On the off chance that you are a scholar with a college, you should have entry through your foundation's library to most online adaptations of scholarly diaries, and will be capable to download papers and articles in PDF structure, or other configuration, just like as eBooks. Doing a Google seek on the point of your article and prefixing it with "Exploration:" may help you discover these diaries, or perhaps your college's library homepage may have a "revelation" segment that can point you within the right course. Washington-based lender of last resort, says despite recent progress, Britain may still be in the absence of a deal out of the European Union, and commercial real estate prices and financial market risk of the credit crunch. With the development of productivity and social progress, the enterprise form has been continuously developed and improved. The evolution of an enterprise mainly goes through three stages 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. 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. 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost.