top 10 oil companies Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability. New IRS Commissioner, John Koskinen, in the public announcement states, "We're expanding the Streamlined Procedures to pay for a significantly broader band of US taxpayers we presume are on the market who have still did not disclose their foreign accounts but who were not willfully evading their tax obligations. To encourage these taxpayers to come forward, we're expanding the eligibility criteria, eliminating a cap for the quantity of tax owed to qualify for the program, and getting rid of a questionnaire that applicants were required to complete." The optimal combination of benefits and risks is the best combination of benefits and risks. If the benefit is certain, the risk is minimized; Currently, varied businesses are developing and booming on their own track. The idea that the priority of making profit precedes everything in businesses, has incited the reproach and criticism from the societies. As for me, I disagreed with this point of view as well, since the obsession on profits does damage to other things that a company request.