philadelphia non profit organizations 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. We should improve the market supervision system of administrative law enforcement, industry self-discipline, public opinion supervision and mass participation. Securities investment refers to investors (as a legal person or natural person) to buy shares, bonds, funds, securities, and securities derivatives, in order to get dividends, interest, and capital gains investment behavior and investment process, is an important form of indirect investment.  Not long ago, U.S. debt long positions were near historic highs. The CFTC's holdings report showed that as of Dec. 12, the 30-year U.S. debt had a net gain of 10.091 million, the highest level since last July.