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.A fiscal year (or financial year, or sometimes budget year) is a period used for calculating annual ("yearly") financial statements in businesses and other organizations.^ In Canada, some businesses may have different fiscal year periods.

 ^ Fiscal years are used by companies as the basis on which to report financial information.
  • Fiscal Year - How fiscal year periods are determined 30 January 2010 2:02 UTC www.referenceforbusiness.com [Source type: News]
  • Fiscal Year - Encyclopedia - Business Terms 30 January 2010 2:02 UTC www.inc.com [Source type: News]

 ^ Below is the fiscal year 2006 Comprehensive Annual Financial Report: .
  • WakeGOV.com - Fiscal Year 2006 30 January 2010 2:02 UTC www.wakegov.com [Source type: News]

 .In many jurisdictions, regulatory laws regarding accounting and taxation require such reports once per twelve months, but do not require that the period reported on constitutes a calendar year (i.e., January through December).^ It may or may not correspond with the typical calendar year of January to December.
  • Fiscal Year - How fiscal year periods are determined 30 January 2010 2:02 UTC www.referenceforbusiness.com [Source type: News]
  • Fiscal Year - Encyclopedia - Business Terms 30 January 2010 2:02 UTC www.inc.com [Source type: News]

 ^ In many jurisdictions, regulatory accounting and taxation laws require financial reporting once per twelve months, but do not require that period constitute a calendar year (January through December).
  • Fiscal Year - AvectraWiki 30 January 2010 2:02 UTC wiki.avectra.com [Source type: FILTERED WITH BAYES]

 ^ A 30-day written report is required regarding such releases.
  • NRC: Performance and Accountability Report — Fiscal Year 2007 (NUREG-1542, Volume 13) 30 January 2010 2:02 UTC www.nrc.gov [Source type: Academic]

 .Fiscal years vary between businesses and countries.^ You can do that in the fiscal year variant config.
  • Fiscal Year Change (3rd Response) - Toolbox for IT Groups 30 January 2010 2:02 UTC sap.ittoolbox.com [Source type: FILTERED WITH BAYES]

 ^ Fiscal year A fiscal year or financial year is a 12-month period used for calculating annual ("yearly") financial reports in businesses and other organizations.
  • Fiscal Policy Government Domestic Deficit Debt Year Spending 30 January 2010 2:02 UTC www.economicexpert.com [Source type: FILTERED WITH BAYES]

 ^ This is often needed in business, where the fiscal year begins and ends on different days than the calendar year.
  • DateTime::Fiscal::Year - search.cpan.org 30 January 2010 2:02 UTC search.cpan.org [Source type: General]
  • FreshPorts -- devel/p5-DateTime-Fiscal-Year 30 January 2010 2:02 UTC www.freshports.org [Source type: General]
.In addition, many companies find that it is convenient for purposes of comparison and for accurate stock taking to always end their fiscal year on the same day of the week, where local legislation permits.^ FISCAL YEAR 2006 YEAR-END INSTRUCTIONS .
  • MEMORANDUM FISCAL YEAR 2004 YEAR-END INSTRUCTIONS 30 January 2010 2:02 UTC www.osc.state.ct.us [Source type: News]

 ^ The annual reporting period or company's fiscal year is not always the same as the calendar year ending December 31.
  • Fiscal Year - How fiscal year periods are determined 30 January 2010 2:02 UTC www.referenceforbusiness.com [Source type: News]
  • Fiscal Year - Encyclopedia - Business Terms 30 January 2010 2:02 UTC www.inc.com [Source type: News]

 ^ Cash and cash equivalents as of the end of the fiscal year .
  • Toro Reports Fiscal 2009 Full Year Results: Financial News - Yahoo!Finance 30 January 2010 2:02 UTC au.us.biz.yahoo.com [Source type: News]

 .Thus some fiscal years will have 52 weeks and others 53. Major corporations that adopt this approach include Cisco Systems[1] and Tesco.^ Highlights for the fiscal year include: .
  • Capitol Federal Financial - Capitol Federal Financial Reports Fiscal Year 2009 Results 30 January 2010 2:02 UTC ir.capfed.com [Source type: News]

 ^ Major corporations that adopt this approach include Cisco Systems and Tesco.
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]

 ^ Thus some fiscal years will have 52 weeks and others 53.
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]

 [citation needed]
.In the United Kingdom, a number of major corporations that were once government owned, such as BT Group and the National Grid, continue to use the government's financial year, which ends on the last day of March, as they have found no reason to change since privatisation.^ Last year's Consolidation list will be used again this year, unless we are notified of any changes.
  • MEMORANDUM FISCAL YEAR 2004 YEAR-END INSTRUCTIONS 30 January 2010 2:02 UTC www.osc.state.ct.us [Source type: News]

 ^ The Close Fiscal Year button is used to close the financials at the end of that fiscal year.
  • Fiscal Year - AvectraWiki 30 January 2010 2:02 UTC wiki.avectra.com [Source type: FILTERED WITH BAYES]

 ^ Many corporations also use a Fiscal Year, which generally runs from July through June of the following year.
  • Fiscal Year - Definition of the U.S. Government Fiscal Year - FY 2006 FY 2007 FY 2008 30 January 2010 2:02 UTC useconomy.about.com [Source type: News]
.Nevertheless, the fiscal year is identical to the calendar year for about 65% of publicly traded companies in the United States and for a majority of large corporations in the UK and elsewhere (with notable exceptions Australia, New Zealand and Japan).^ FSS News » Fiscal year-end .

 ^ The state's fiscal year begins July 1.
  • State tax collections down nearly 11 percent for first four months of fiscal year - Breaking - Starbulletin.com 30 January 2010 2:02 UTC www.starbulletin.com [Source type: News]

 ^ News containing the term fiscal year .

 [citation needed]
.Many universities have a fiscal year which ends during the summer, both to align the fiscal year with the school year, and because the school is normally less busy during the summer months.^ FISCAL YEAR 2006 YEAR-END INSTRUCTIONS .
  • MEMORANDUM FISCAL YEAR 2004 YEAR-END INSTRUCTIONS 30 January 2010 2:02 UTC www.osc.state.ct.us [Source type: News]

 ^ University Fiscal Year Ending April 30, 2009 .
  • Financial Services - Fiscal Year 30 January 2010 2:02 UTC www.queensu.ca [Source type: Academic]

 ^ State fiscal year ends .
  • Acquisitions Fiscal Deadlines 30 January 2010 2:02 UTC libweb.hawaii.edu [Source type: Original source]

 .In the Northern hemisphere this is July in one year to June in the next year.^ Commonly, fiscal years run from July 1 to June 30, or, in the case of the U.S. government, from October 1 to September 30.
  • Fiscal year | Definition of Fiscal year at Dictionary.com: 30 January 2010 2:02 UTC dictionary.reference.com [Source type: Reference]

 ^ An accounting period of 12 months; IU’s fiscal year is July 1 - June 30.
  • Glossary | Policies | UHRS | IU 30 January 2010 2:02 UTC www.indiana.edu [Source type: Academic]

 ^ Many corporations also use a Fiscal Year, which generally runs from July through June of the following year.
  • Fiscal Year - Definition of the U.S. Government Fiscal Year - FY 2006 FY 2007 FY 2008 30 January 2010 2:02 UTC useconomy.about.com [Source type: News]

 .In the southern hemisphere this is January to December of a single calendar year.^ It may or may not correspond with the typical calendar year of January to December.

 ^ In many jurisdictions, regulatory accounting and taxation laws require financial reporting once per twelve months, but do not require that period constitute a calendar year (January through December).
  • Fiscal Year - AvectraWiki 30 January 2010 2:02 UTC wiki.avectra.com [Source type: FILTERED WITH BAYES]

 ^ In many jurisdictions, regulatory laws regarding accounting and taxation require such reports once per twelve months, but do not require that the period reported on constitutes a calendar year (i.e., January through December).
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]
.Some media/communication based organizations use a Broadcast calendar as the basis for their fiscal year.^ Fiscal years are used by companies as the basis on which to report financial information.
  • Fiscal Year - Encyclopedia - Business Terms 30 January 2010 2:02 UTC www.inc.com [Source type: News]

 ^ Use this fiscal year report advice: 1.
  • Fiscal Year Report | Business.com 30 January 2010 2:02 UTC www.business.com [Source type: News]

 ^ A fiscal year is not necessarily the same as a calendar year.
  • fiscal year Resources | BNET 30 January 2010 2:02 UTC resources.bnet.com [Source type: News]

Contents

Operation in various countries

.In some jurisdictions, particularly those that permit tax consolidation, companies that are part of a group of businesses must use nearly the same fiscal year (differences of up to three months are permitted in some jurisdictions, such as the U.S. and Japan), with consolidating entries to adjust for transactions between units with different fiscal years, so the same resources will not be counted more than once or not at all.^ More on Fiscal year .
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]

 ^ Fiscal years are used by companies as the basis on which to report financial information.
  • Fiscal Year - Encyclopedia - Business Terms 30 January 2010 2:02 UTC www.inc.com [Source type: News]

 ^ Fiscal year, Business Concept - News - Evri Sign up .
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]

United States

.The U.S. government's fiscal year begins on October 1 of the previous calendar year and ends on September 30 of the year with which it is numbered.^ Years Ended September 30, .
  • Sonic Foundry Reports Fourth Quarter and Fiscal 2008 Year-End Results - Mediasite by SOFO 30 January 2010 2:02 UTC www.sonicfoundry.com [Source type: FILTERED WITH BAYES]

 ^ CAFR - Fiscal Year ended June 30, 2005 .
  • Harnett County: CAFR - Fiscal Year ended June 30, 2002 30 January 2010 2:02 UTC www.harnett.org [Source type: News]

 ^ FISCAL YEAR 2006 YEAR-END INSTRUCTIONS .
  • MEMORANDUM FISCAL YEAR 2004 YEAR-END INSTRUCTIONS 30 January 2010 2:02 UTC www.osc.state.ct.us [Source type: News]

 .Prior to 1976, the fiscal year began on July 1 and ended on June 30. The Congressional Budget and Impoundment Control Act of 1974 stipulated the change to allow Congress more time to arrive at a budget each year, and provided for what is known as the "transitional quarter" from July 1, 1976 to September 30, 1976. As stated above, the tax year for a business is governed by the fiscal year it chooses.^ CAFR - Fiscal Year ended June 30, 2005 .
  • Harnett County: CAFR - Fiscal Year ended June 30, 2002 30 January 2010 2:02 UTC www.harnett.org [Source type: News]

 ^ For States with a fiscal year that began on October 1, 2001 : .
  • CMIA Interest Rates for State Fiscal Year 2002: Cash Management Improvement Act: Financial Management Service 30 January 2010 2:02 UTC fms.treas.gov [Source type: FILTERED WITH BAYES]

 ^ More on Fiscal year .
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]
For example, the United States government fiscal year for 2010 ("FY 2010" or "FY10") is as follows:
  • 1st Quarter: October 1, 2009 - December 31, 2009
  • 2nd Quarter: January 1, 2010 - March 31, 2010
  • 3rd Quarter: April 1, 2010 - June 30, 2010
  • 4th Quarter: July 1, 2010 - September 30, 2010

Australia

.The Australian government's fiscal year begins on July 1 and concludes on June 30 of the following year.^ CAFR - Fiscal Year ended June 30, 2005 .
  • Harnett County: CAFR - Fiscal Year ended June 30, 2002 30 January 2010 2:02 UTC www.harnett.org [Source type: News]

 ^ Microsoft 's 2009 fiscal year began July 1, 2008 and will end June 30, 2009.
  • 2009 fiscal year - Video Game Sales Wiki 30 January 2010 2:02 UTC vgsales.wikia.com [Source type: General]

 ^ Year ended June 30, .
  • Alanco Reports Fiscal Year 2009 Results - Yahoo! Canada Finance 30 January 2010 2:02 UTC ca.news.finance.yahoo.com [Source type: News]

 .This applies for personal income tax and the federal budget, and most companies are required to use it as their own.^ The company’s effective income tax rate is expected to remain at about 30%.
  • Rockwell Collins reaffirms fiscal year 2005 and announces fiscal year 2006 financial guidance 30 January 2010 2:02 UTC www.rockwellcollins.com [Source type: News]

 ^ After it is completed, further reductions in expenditures can be applied to our two objectives of balancing the budget and reducing tax rates.
  • Dwight D. Eisenhower: Annual Budget Message to the Congress: Fiscal Year 1955. 30 January 2010 2:02 UTC www.presidency.ucsb.edu [Source type: FILTERED WITH BAYES]

 ^ It seems unfair to tax the income of a surviving parent with dependent children at higher rates than were applied to the family income before the death of one of the partners in a marriage.
  • Dwight D. Eisenhower: Annual Budget Message to the Congress: Fiscal Year 1955. 30 January 2010 2:02 UTC www.presidency.ucsb.edu [Source type: FILTERED WITH BAYES]

Pakistan

.The Pakistan Government's fiscal year starts on July 1 of the previous calendar year and concludes on June 30. Private companies are free to observe their own accounting year, which may not be the same as Goverment of Pakistan's fiscal year.^ Microsoft 's 2009 fiscal year began July 1, 2008 and will end June 30, 2009.
  • 2009 fiscal year - Video Game Sales Wiki 30 January 2010 2:02 UTC vgsales.wikia.com [Source type: General]

 ^ Date= starting of the current fiscal year .
  • Fiscal Year 30 January 2010 2:02 UTC p2p.wrox.com [Source type: General]

 ^ Year ended June 30, .
  • Alanco Reports Fiscal Year 2009 Results - Yahoo! Canada Finance 30 January 2010 2:02 UTC ca.news.finance.yahoo.com [Source type: News]

New Zealand

.The New Zealand Government's fiscal[2] and financial reporting[3] year begins on July 1 and concludes on June 30 of the following year and applies to the budget.^ Microsoft 's 2009 fiscal year began July 1, 2008 and will end June 30, 2009.
  • 2009 fiscal year - Video Game Sales Wiki 30 January 2010 2:02 UTC vgsales.wikia.com [Source type: General]

 ^ Fiscal Year 2007 Financial Highlights .

 ^ BUDGET OUTLAYS [Fiscal years.
  • Lyndon B. Johnson: Annual Budget Message to the Congress, Fiscal Year 1970. 30 January 2010 2:02 UTC www.presidency.ucsb.edu [Source type: FILTERED WITH BAYES]

 .The company and personal financial year[4] begins on April 1 and finishes on March 31 and applies to company and personal income tax.^ April 1, 2001 - March 31, 2002 .
  • CMIA Interest Rates for State Fiscal Year 2002: Cash Management Improvement Act: Financial Management Service 30 January 2010 2:02 UTC fms.treas.gov [Source type: FILTERED WITH BAYES]

 ^ The Company expects to file its annual report on Form 10-K for the year ended September 30, 2009 with the Securities and Exchange Commission on or before December 31, 2009.
  • MDU Communications Announces Preliminary Fiscal '09 Year End Results;Continued Increases in Revenue, EBITDA, ARPU; Acquisition PlanUnderway - Zibb.com 30 January 2010 2:02 UTC www.zibb.com [Source type: News]

 ^ I recommend that, beginning in the fall of 1955, a start be made in smoothing out corporation income tax payments by requiring advance payments in September and December before the end of the taxable year.
  • Dwight D. Eisenhower: Annual Budget Message to the Congress: Fiscal Year 1955. 30 January 2010 2:02 UTC www.presidency.ucsb.edu [Source type: FILTERED WITH BAYES]

Canada, India, Hong Kong, Japan

In Canada,[5] Hong Kong,[6] India,[7][8] and Japan,[9] the government's financial year runs from April 1 to March 31.
.Japan's income tax year runs from January 1 to December 31, but corporate tax is charged by their own one year period.^ Periods ended December 31 .
  • Cabot Announces First Quarter Fiscal Year 2010 Operating Results 30 January 2010 2:02 UTC www.earthtimes.org [Source type: FILTERED WITH BAYES]

 ^ In many jurisdictions, regulatory accounting and taxation laws require financial reporting once per twelve months, but do not require that period constitute a calendar year (January through December).
  • Fiscal Year - AvectraWiki 30 January 2010 2:02 UTC wiki.avectra.com [Source type: FILTERED WITH BAYES]

 ^ In many jurisdictions, regulatory laws regarding accounting and taxation require such reports once per twelve months, but do not require that the period reported on constitutes a calendar year (i.e., January through December).
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]

United Kingdom

In the United Kingdom,[10] the fiscal year for the purposes of personal taxation and payment of state benefits runs from April 6 to April 5. However the year should run from April 1 to March 31 for the purposes of corporation tax [11] and government financial statements [12]
.Although United Kingdom corporation tax is charged by reference to the government's financial year, companies can adopt any year as their accounting year: if there is a change in tax rate, the taxable profit is apportioned to financial years on a time basis.^ In the United Kingdom, a number of major corporations that were once government owned, such as BT Group and the National Grid, continue to use the government's financial year, which ends on the last day of March, as they have found no reason to change since privatisation.
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]

 ^ Nevertheless, for about 65% of publicly traded companies in the United States and for a majority of large corporations in the UK and elsewhere, except in Australia, New Zealand and Japan, the fiscal year and calendar year are identical.
  • Fiscal year, Business Concept - News - Evri 30 January 2010 2:02 UTC www.evri.com [Source type: News]

 ^ The difference in the effective tax rate between the two fiscal years was primarily a result of a decrease in nontaxable income from BOLI and an increase in pre-tax income which reduced the effective tax rate benefit of nontaxable income.
  • Capitol Federal Financial - Capitol Federal Financial Reports Fiscal Year 2009 Results 30 January 2010 2:02 UTC ir.capfed.com [Source type: News]
.The April 5 year end for personal tax and benefits reflects the old ecclesiastical calendar, with New Year falling on March 25 (Lady Day), the difference being accounted for by the eleven days "missed out" when Great Britain converted from the Julian Calendar to the Gregorian Calendar in 1752 (the British tax authorities, and landlords were unwilling to lose 11 days of tax and rent revenue, so under provision 6 (Times of Payment of Rents, Annuities, &c.) of the Calendar (New Style) Act 1750, the 1752–3 tax year was extended by 11 days).^ Provision for (benefit from) income taxes .
  • Electronic Arts Inc. - EA Reports Fourth Quarter and Fiscal Year 2009 Results 30 January 2010 2:02 UTC investor.ea.com [Source type: FILTERED WITH BAYES]

 ^ (Provision) benefit for income taxes .
  • Cabot Announces First Quarter Fiscal Year 2010 Operating Results 30 January 2010 2:02 UTC www.earthtimes.org [Source type: FILTERED WITH BAYES]

 ^ April - 31 March; note: this is the fiscal year for tax purposes .
  • Fiscal year statistics - countries compared - NationMaster 30 January 2010 2:02 UTC www.nationmaster.com [Source type: General]

 From 1753 until 1799, the tax year in Great Britain began on April 5, which was the "old style" new year of March 25. A 12th skipped Julian leap day in 1800 changed its start to April 6. It was not changed when a 13th Julian leap day was skipped in 1900, so the personal tax year in the United Kingdom is still April 6.

Egypt

In the Arab Republic of Egypt, the fiscal year starts on July 1 and concludes on June 30.

Ireland

.Ireland also used the year ending April 5 until 2001 when it was changed, at the request of Finance Minister Charlie McCreevy, to match the calendar year (the 2001 tax year was nine months, from April to December).^ Year Ended April 30, .
  • Quantum Technologies Reports Fiscal 2009 Fourth Quarter, Fiscal 2009 Year End, and Restated Fiscal 2007 and Fiscal 2008 Financial Results - KRDO.com Colorado Springs and Pueblo News, Weather and Sports 30 January 2010 2:02 UTC www.krdo.com [Source type: Reference]

 ^ Three Months Ended April 30, .
  • Quantum Technologies Reports Fiscal 2009 Fourth Quarter, Fiscal 2009 Year End, and Restated Fiscal 2007 and Fiscal 2008 Financial Results - KRDO.com Colorado Springs and Pueblo News, Weather and Sports 30 January 2010 2:02 UTC www.krdo.com [Source type: Reference]

 ^ Year ended April 30 .
  • Mitel - Media Center 30 January 2010 2:02 UTC www.mitel.com [Source type: FILTERED WITH BAYES]

United Arab Emirates

In the United Arab Emirates, the fiscal year starts on January 1 and ends December 31.

Mainland China and Taiwan

.The fiscal year for all entities starts on January 1 and ends December 31, consistent with the calendar year, to match the tax year, statuatory year, and planning year.^ FISCAL YEAR 2006 YEAR-END INSTRUCTIONS .
  • MEMORANDUM FISCAL YEAR 2004 YEAR-END INSTRUCTIONS 30 January 2010 2:02 UTC www.osc.state.ct.us [Source type: News]

 ^ Periods ended December 31 .
  • Cabot Announces First Quarter Fiscal Year 2010 Operating Results 30 January 2010 2:02 UTC www.earthtimes.org [Source type: FILTERED WITH BAYES]

 ^ Fiscal Year Ended 2009 .
  • Avnet, Inc. - Avnet, Inc. Reports Fourth Quarter and Fiscal Year 2009 Results 30 January 2010 2:02 UTC ir.avnet.com [Source type: Reference]
.Under the Income Tax Act of Taiwan, the fiscal year commences on January 1 and ends on December 31 of each calendar year.^ FISCAL YEAR 2006 YEAR-END INSTRUCTIONS .
  • MEMORANDUM FISCAL YEAR 2004 YEAR-END INSTRUCTIONS 30 January 2010 2:02 UTC www.osc.state.ct.us [Source type: News]

 ^ Periods ended December 31 .
  • Cabot Announces First Quarter Fiscal Year 2010 Operating Results 30 January 2010 2:02 UTC www.earthtimes.org [Source type: FILTERED WITH BAYES]

 ^ Fiscal Year Expectations - Ending March 31, 2010 .
  • Electronic Arts Inc. - EA Reports Fourth Quarter and Fiscal Year 2009 Results 30 January 2010 2:02 UTC investor.ea.com [Source type: FILTERED WITH BAYES]

 .However, an enterprise may elect to adopt a special fiscal year at the time it is established and can request approval from the tax authorities to change its fiscal year.^ Fiscal Year 2000 Request .
  • Testimony on the President's Fiscal Year 2000 Budget Request for AHCPR 30 January 2010 2:02 UTC www.ahrq.gov [Source type: Academic]

 ^ BUDGET AUTHORITY [Fiscal years.
  • Lyndon B. Johnson: Annual Budget Message to the Congress, Fiscal Year 1970. 30 January 2010 2:02 UTC www.presidency.ucsb.edu [Source type: FILTERED WITH BAYES]

 ^ Fiscal Year 2002 Budget Request .
  • Fiscal Year 2002 Budget Request 30 January 2010 2:02 UTC www.nlm.nih.gov [Source type: Academic]

 [13]

See also

References

  1. ^ http://www.nytimes.com/2004/05/12/business/cisco-profit-for-quarter-slightly-beats-estimates.html Cisco Profit for Q3 2004 beats estimates
  2. ^ Annual Report for the New Zealand Treasury
  3. ^ New Zealand International Financial Reporting Standards
  4. ^ New Zealand Inland Revenue tax calendar
  5. ^ CIA - The World Factbook - Canada
  6. ^ CIA - The World Factbook - Hong Kong
  7. ^ CIA - The World Factbook - India
  8. ^ http://in.reuters.com/article/personalFinance/idINIndia-36427220081110?sp=true
  9. ^ CIA - The World Factbook - Japan
  10. ^ CIA - The World Factbook - United Kingdom
  11. ^ HM Revenue and Customs Introduction to Corporation Tax
  12. ^ HM Treasury Accounts Direction 2008-09
  13. ^ "Investing in Taiwan" (html). Taiwan Investment Guide. 2008. http://www.dois.moea.gov.tw/tig/english/page.asp?class_id=2&page=6. 
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Up to date as of December 16, 2010

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