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Fiscal year

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2413:, a fiscal year is commonly called a "financial year" (FY) and starts on 1 July and ends on the next 30 June. Financial years are designated by the calendar year of the second half of the period. For example, financial year 2025 is the 12-month period ending on 30 June 2025 and can be referred to as FY2024/25. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises. Business enterprises may opt to use a financial year that ends at the end of a week (e.g., 52 or 53 weeks in length, and therefore is not exactly one calendar year in length), or opt for its financial year to end on a date that matches the reporting cycle of its foreign parent. All entities within the one group must use the same financial year. 6418: 6408: 3378:
Consequently, most large agriculture companies end their fiscal years after the harvest season, and most retailers end their fiscal years shortly after the Christmas shopping season. Drake notes, however, that there are cases where businesses choose a year-end which fits with the slower part of their business year. At this point in the year they are likely to hold less
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ending on a date that coincides with their financial year. Many older companies still use a tax year that runs from 1 July to 30 June, inherited from the British system. A common practice for newer companies is to run their tax year from 1 March to the final day of February following, to synchronize with the tax year for individuals.
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align with the federal year. In the United States, most states retained a 30 June fiscal year-end date when the federal government switched to 30 September in 1976. Nearly all jurisdictions require that the tax year be 12 months or 52/53 weeks. However, short years are permitted as the first year or when changing tax years.
3257:, the federal government's fiscal year is the 12-month period beginning 1 October and ending 30 September the following year. The identification of a fiscal year is the calendar year in which it ends; the current fiscal year is often written as "FY24" or "FY2023-24", which began on 1 October and will end on 30 September. 2652:, the government's financial year runs from 1 April to 31 March the following year. The financial year from 1 April 2024 to 31 March 2025 would generally be abbreviated as FY 2024-25 or( FY24-25) ( FY2024/25),(FY2024/2025),(FY24/25), but it may also be called FY 2025 or FY25 on the basis of the ending year. 2655:
Companies following the Indian Depositary Receipt (IDR) are given freedom to choose their financial year. For example, Standard Chartered's IDR follows the UK calendar despite being listed in India. Companies following Indian fiscal year get to know their economic health on 31 March of every Indian
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of businesses must use nearly the same fiscal year (differences of up to three months are permitted in some jurisdictions, such as the US 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
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The year of assessment for individuals covers twelve months, 1 March to the final day of February the following year. The Act also provides for certain classes of taxpayers to have a year of assessment ending on a day other than the last day of February. Companies are permitted to have a tax year
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The tax year for a business is governed by the fiscal year it chooses. A business may choose any consistent fiscal year that it wants; however, for seasonal businesses such as farming and retail, a good accounting practice is to end the fiscal year shortly after the highest revenue time of year.
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colonies changed the financial year from the calendar year to a year ending 30 June on the following dates: Victoria changed in 1870, South Australia in 1874, Queensland in 1875, Western Australia in 1892, New South Wales in 1895 and Tasmania in 1904. The Commonwealth adopted the near-ubiquitous
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The fiscal year for individuals and entities to report and pay income taxes is often known as the taxpayer's tax year or taxable year. Taxpayers in many jurisdictions may choose their tax year. Some federal countries, such as Canada and Switzerland, require the provincial or cantonal tax year to
694:, that is the calendar year, January to December. In a similar fashion, many nonprofit performing arts organizations will have a fiscal year which ends during the summer, so that their performance season that begins in the fall and ends in the spring will be within one fiscal year. 660:(1 January to 31 December). Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for 678:
The calendar year is used as the fiscal year by about 65% of publicly traded companies in the United States and for most large corporations in the United Kingdom. That is the case in many countries around the world with a few exceptions such as Australia, New Zealand, and Japan.
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The Companies Act 2016 does not state when the fiscal year must start for companies, so businesses are free to choose a financial year-end date. Private businesses usually choose the last day of the calender year or the last day of the quarter for their financial year end.
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Corporations and organisations are permitted to select any date as the end of each fiscal year, as long as this date remains constant. However, new companies should consciously choose their financial year end to stretch as much as a duration of 12 months as possible.
3120:, the fiscal year is the calendar year, 1 January to 31 December. 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. 2421:
financial year standard since its inception in 1901. The reason given for the change was for convenience, as Parliament typically sits during May and June, while it was difficult for it to meet in November and December to pass a budget.
3552:"Financial year" means, in relation to matters relating to the Consolidated Fund, the National Loans Fund, or moneys provided by Parliament, or to the Exchequer or to central taxes or finance, the twelve months ending with 31st March. 2334:
Many jurisdictions require that the tax year conform to the taxpayer's fiscal year for financial reporting. The United States is a notable exception: taxpayers may choose any tax year, but must keep books and records for such year.
675:, end their fiscal year on the same day of the week each year: the day that is closest to a particular date (for example, the Friday closest to 31 December). Under such a system, some fiscal years have 52 weeks and others 53 weeks. 2885:, the government's fiscal and financial reporting year is 1 July to the next 30 June and applies also to the budget. The company and personal financial year is 1 April to 31 March and applies to company and personal income tax. 3264:
created the current fiscal year of 1 October to 30 September, making the change to allow Congress more time to arrive at a budget and creating what is known as the "transitional quarter" from 1 July 1976 to 30 September 1976.
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The current fiscal year was adopted by the colonial British government in 1867 to align India's financial year with that of the British Empire. Prior to 1867, India followed a fiscal year that ran from 1 May to 30 April.
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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.
2897:, the government's fiscal year is 1 July of the previous calendar year and concludes on 30 June. Private companies are free to observe their own accounting year, which may not be the same as government's fiscal year. 2912:
The accounting period for the private sector must follow a 12-month fiscal period which can or can not be synchronized with the calendar year. Most Philippine companies end their fiscal years in December or March.
3180:, the financial year runs from 1 April to 31 March for the purposes of government financial statements. For personal tax purposes the fiscal year starts on 6 April and ends on 5 April of the next calendar year. 2679:, since 2001, the fiscal year is the calendar year, 1 January to 31 December. Until 2000, the fiscal year ran from 1 April to 31 March; fiscal year 2000 ran from 1 April to 31 December. 3261: 2667:
announced that it would move to a January–December financial year, becoming the first Indian state to do so. But later it dropped the idea due to Many financial & accounting error.
2719:, the fiscal year is the calendar year, 1 January to 31 December. Until 2001, it was the year ending 5 April, as in the United Kingdom, but was changed with the introduction of the 4386: 686:(and, in some cases involving public universities, with the state government's fiscal year) and also because the university is normally less busy during the summer months. In the 2770:
is charged according to the corporation's own annual period; most Japanese corporations elect their annual period to follow the government fiscal year (1 April to 31 March).
4080: 3236: – the traditional day on which debts were settled. (For a fuller explanation about the history of the United Kingdom income tax year and its start date, see 4834: 3614: 6003: 5650: 3132:, the government's fiscal year (FY) is 1 October to 30 September of the following year. For individual taxpayers it is the calendar year, 1 January to 31 December. 3297:
set their own fiscal year. Forty-six of the fifty states set their fiscal year to end on 30 June. Four states have fiscal years that end on a different date:
6268: 664:, such as income tax. Many annual government fees—such as council tax and license fees, are also levied on a fiscal year basis, but others are charged on an 3962: 4133: 324: 5163: 5175: 3492: 4501: 4011: 3237: 2324: 3695: 309: 2557:, the fiscal year for all entities is the calendar year, 1 January to 31 December, and applies to the tax year, statutory year, and planning year. 3765: 3269: 4306: 4054: 656:
require company financial reports to be prepared and published on an annual basis but generally with the reporting period not aligning with the
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However, a company incorporated in Hong Kong can determine its own financial year-end, which may be different from the government fiscal year.
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United Kingdom: the tax year for individuals begins on 6 April. This is due to Britain historically having a calendar year starting on
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In 1843, the federal government changed the fiscal year from a calendar year to one starting on 1 July, which lasted until 1976. The
3199:, 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 4212: 509: 386: 4727: 4450: 5745: 3334: 2747:, the fiscal year is the calendar year, 1 January to 31 December. It was changed in 1965, before which it was 1 July to 30 June. 334: 277: 4159: 418: 4106: 3184: 371: 3092:
However, all calendar months are allowed. If an organisation wishes to change into a non-calendar year, permission from the
6442: 3217: 2320: 3618: 6091: 6029: 5822: 3350: 3009: 2528:, the fiscal year is the calendar year, 1 January to 31 December, both for personal income tax and for corporate taxes. 5929: 5257: 3500: 2304:
Most countries require all individuals to pay income tax based on the calendar year. Significant exceptions include:
4860: 6263: 5904: 5413: 4753: 4604: 3029: 6033: 3216:). The difference between the two dates is accounted for by the eleven days omitted in September 1752 due to the 648:) is used in government accounting, which varies between countries, and for budget purposes. It is also used for 31: 5030: 3232:. However, although the calendar year finished on 24 March, the tax year finished a day later, on 25 March, the 5966: 5509: 5450: 5167: 3346: 3221: 2814: 616: 423: 5346: 5179: 3504: 4509: 3391: 5914: 5783: 5201: 4185: 4019: 3207: 3005: 2998: 2417: 257: 133: 549: 484: 59: 6447: 5740: 5364: 208: 4912: 4687: 3703: 2542:(Q1 1 April – 30 June, Q2 1 July – 30 Sept, Q3 1 Oct – 31 Dec and Q4 1 Jan – 31 Mar) 6379: 6374: 6141: 4629: 3648: 3595: 3579: 534: 272: 138: 80: 6367: 3906: 4314: 6248: 6131: 5956: 5864: 5482: 5376: 5292: 4531: 4400: 3892: 3165: 2704: 2696: 2383: 2372: 584: 123: 4580:
Pakistan: Staff Report for the 2011 Article IV Consultation and Proposal for Post-Program Monitoring
4033: 2605:, the fiscal year is the calendar year, 1 January to 31 December, and has been since at least 1911. 682:
Many universities have a fiscal year which ends during the summer to align the fiscal year with the
6330: 6101: 6063: 5899: 5849: 5699: 5677: 5672: 5618: 5548: 5516: 5124: 3460: 2581:, the fiscal year is the calendar year. January to December. As of 2019 when the tax laws changed. 691: 687: 609: 574: 569: 544: 539: 479: 408: 366: 348: 301: 282: 213: 118: 43: 5837: 4476: 4336: 2382:
administration in September 2021, Afghanistan abandoned the Solar Hijri calendar in favour of the
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United States: individuals may (but rarely do) elect any tax year, subject to IRS approval.
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For individual taxpayers, the fiscal year is the calendar year, 1 January to 31 December.
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Australia: individuals pay income tax based on the financial year of 1 July until 30 June.
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The Financial year is split into four quarters which cover the following periods:
3656: 3652: 3599: 3583: 3337:, most align with the federal fiscal year, ending on 30 September. These include 6298: 6224: 6193: 6188: 6106: 5944: 5596: 5077:"Basic Information About Which States Have Major Taxes and States' Fiscal Years" 5038: 4081:"Change fiscal year to Jan–Dec: Govt panel suggests break from 150-yr tradition" 3354: 3233: 3105: 3045: 2906: 2882: 2361: 665: 400: 6313: 6308: 6243: 6233: 6228: 6053: 5603: 5418: 4982: 2763: 2578: 2489: 504: 188: 51: 17: 6391: 6355: 6323: 6219: 6198: 6178: 5302: 3751: 3644: 3640: 3379: 2994: 2779: 2692: 2676: 2634: 2410: 2368: 3564: 30:"Business quarter" redirects here. For the business centre of a city, see 6386: 6362: 6183: 5939: 5217: 3307: 3212: 3192: 3129: 2934: 2894: 2803: 2566: 2525: 2390: 4162:[Benefits of the government reorganization of the fiscal year]. 3191:
A number of major corporations that were once government-owned, such as
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Fiscal years' names are often shortened based on the year in which they
4260:"The Sustainability of Fiscal Policy in Italy: A Long-Term Perspective" 3967: 3366: 3301: 3153: 3075:
The fiscal year for an organisation is typically one of the following:
2958: 2925:, the fiscal year is the calendar year, from 1 January to 31 December. 2850: 2838: 2716: 2501: 2477: 2379: 287: 267: 173: 4552: 4258:
Bartoletto, Silvana; Chiarini, Bruno; Marzano, Elisabetta (May 2012).
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in 1752, 25 March translated to 5 April and 26 March to 6 April. (See
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In Germany, the fiscal year runs from 1 January until 31 December.
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The statutes at large and treaties of the United States of America
4502:"New Zealand International Financial Reporting Standards (NZIFRS)" 4134:"Madhya Pradesh decides to change to January–December fiscal year" 3369:, the fiscal year is the calendar year, 1 January to 31 December. 3319: 3168:, the fiscal year is the calendar year, 1 January to 31 December. 3156:, the fiscal year is the calendar year, 1 January to 31 December. 3144:, the fiscal year is the calendar year, 1 January to 31 December. 3108:, the fiscal year is the calendar year, 1 January to 31 December. 3060:, the fiscal year is the calendar year, 1 January to 31 December. 3057: 3048:, the fiscal year is the calendar year, 1 January to 31 December. 2985:, the fiscal year is the calendar year, 1 January to 31 December. 2973:, the fiscal year is the calendar year, 1 January to 31 December. 2961:, the fiscal year is the calendar year, 1 January to 31 December. 2946: 2937:, the fiscal year is the calendar year, 1 January to 31 December. 2862: 2841:, the fiscal year is the calendar year, 1 January to 31 December. 2829:, the fiscal year is the calendar year, 1 January to 31 December. 2791: 2782:, the fiscal year is the calendar year, 1 January to 31 December. 2756: 2744: 2735:, the fiscal year is the calendar year, 1 January to 31 December. 2649: 2625:, the fiscal year is the calendar year, 1 January to 31 December. 2590: 2569:, the fiscal year is the calendar year, 1 January to 31 December. 2554: 2516:, the fiscal year is the calendar year, 1 January to 31 December. 2504:, the fiscal year is the calendar year, 1 January to 31 December. 2480:, the fiscal year is the calendar year, 1 January to 31 December. 708:; for example, "fiscal year 2023-2024" and "FY24" are synonymous. 456: 238: 103: 2699:) and concludes on next year's 20th or 21 March (29th or 30th of 2637:, the government's financial year runs from 1 April to 31 March. 6303: 5127:(Title 1. Government Organization). § 1–204.41. Fiscal year 4310: 3342: 2720: 2688: 2371:(20th or 21 March). The fiscal year aligned with the Persian or 243: 5190: 3206:
The 5 April year end for income tax reflects the old civil and
2794:, the government's financial year is 1 January to 31 December. 2759:, the government's financial year is from 1 April to 31 March. 4634: 4340: 3911: 3842:"Ar. 15 of the Act on Taxes on the Income of Physical Persons" 2723:. The 2001 tax year was nine months, from April to December. 2691:, the fiscal year usually starts on 21st or 22 March (1st of 27:
One-year term for government and business financial reporting
5186: 4728:"How to determine the financial year end (FYE) in Singapore" 4107:"India to bid good bye to its 'old' financial year in 2018?" 3872:(in English and French). Department of Justice Canada. 1985 3238:
History of taxation in the United Kingdom#Start of tax year
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History of taxation in the United Kingdom#Start of tax year
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is the exception, with its fiscal year ending on 30 June.
2540:, the government's financial year is 1 April to 31 March. 5079:. National Conference of State Legislatures. 13 July 2012 5029:
eexpand International Trade Tech Solutions (April 2024).
4012:"Why financial year & calendar year differ in India?" 3856:"Ar. 21, Para. 1 of the Act on Corporate Income Taxation" 3524: 3522: 3382:
than their average daily inventory over the whole year.
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Congressional Budget and Impoundment Control Act of 1974
5031:"Accounting and accounting rules in the United Kingdom" 4213:"McCreevy changing the tax year from April to January" 2343:
In some jurisdictions, particularly those that permit
4660:[Fiscal Code 2018, article 16: Fiscal year]. 715: 3696:"Taliban changes solar year to Hijri lunar calendar" 2949:, the fiscal year is from 1 January to 31 December. 652:
by businesses and other organizations. Laws in many
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Official Gazette of the Republic of the Philippines
3413:"Cisco profit for quarter slightly beats estimates" 3276:
1st quarter: 1 October 2023 – 31 December 2023
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For government accounting and budget purposes, pre-
2386:. The fiscal cycle was restarted with effect from 1 697:Some media/communication-based organizations use a 3615:Australian Securities & Investments Commission 2319:but a fiscal year ending on that day. When the UK 4688:"Different Countries – Different Financial years" 4160:"Ini Keuntungan Pemerintah Merombak Tahun Fiskal" 4055:"Is the country getting a new fiscal year cycle?" 3285:4th quarter: 1 July 2024 – 30 September 2024 2492:, the fiscal year is 1 July to the next 30 June. 4439:. Central Intelligence Agency. 26 December 2023. 3736:. Garland Publishers. pp. 61–70, at p. 63. 3586: – Period for computation of taxable income 3279:2nd quarter: 1 January 2024 – 31 March 2024 4577:International Monetary Fund (7 February 2012). 2364:, from 2011 to 2021, the fiscal year began on 1 4630:"Philippines – Corporate – Tax administration" 4186:"Iran announces budget for coming fiscal year" 2813:Generally, the government releases the annual 5202: 5178:. Central Intelligence Agency. Archived from 5166:. Central Intelligence Agency. Archived from 4959:. Central Intelligence Agency. Archived from 3907:"Costa Rica – Corporate – Tax administration" 3723: 3721: 3487: 3485: 3483: 3481: 3282:3rd quarter: 1 April 2024 – 30 June 2024 617: 8: 4763:, Government of South Korea. 16 January 2018 4752:[National Finance Act] (in Korean). 4583:. International Monetary Fund. p. 173. 4421:. Central Intelligence Agency. 24 June 2022. 3870:"Federal-Provincial Fiscal Arrangements Act" 325:International Financial Reporting Standards 6407: 6158: 5319: 5209: 5195: 5187: 4451:"Lawmakers stress on changing Fiscal Year" 3957: 3955: 3734:Accounting in Australia: Historical essays 2853:, the fiscal year is 1 April to 31 March. 624: 610: 38: 4658:"Codul fiscal 2018 ART. 16 – Anul fiscal" 3530:"Interpretation Act 1978: Schedule 1" 2997:, the fiscal year for the calculation of 5164:"CIA world factbook – Fiscal Years 2080" 4983:"Article 3 of Budgetary code of Ukraine" 4457:. Kantipur Publications. 12 October 2014 3575: 3573: 3210:under which New Year began on 25 March ( 2873:) to 15 July (28 Dilā in Nepal Sambat). 2593:, the fiscal year is 1 July to 30 June. 2426: 690:, that is July to the next June. In the 5176:"CIA world factbook – Fiscal Years 228" 5071: 5069: 4366:Civil Code of the Republic of Lithuania 4337:"Japan: Corporate – Tax administration" 3694:Rasa, Mohammad Shaker (26 March 2022). 3403: 50: 4605:"Presidential Decree No. 777, s. 1975" 4158:Soelistianingsih, Lana (9 July 2015). 3609: 3607: 2817:in October, ahead of the fiscal year. 2766:year is 1 January to 31 December, but 5149:, p. 4, published on 15 December 2012 5123:Council of the District of Columbia. 5103:New York State Division of the Budget 4865:Swedish Companies Registration Office 3893:"When is the Chinese Financial Year?" 717:Start date of fiscal year by country 315:Generally-accepted auditing standards 7: 4706:"Singapore Personal Income Tax 2020" 3446:Thomson ONE Banker (31 March 2011). 701:as the basis for their fiscal year. 3766:"Activity statement generate dates" 2378:Following transfer of power to the 330:International Standards on Auditing 4730:. leftrightcorp.com. 13 April 2020 4018:. 10 November 2008. Archived from 25: 3963:"British and Foreign Naval Power" 3891:Slater, Matt (18 December 2017). 3330:government ends on 30 September. 2865:, the fiscal year is 16 July (29 2375:used in Afghanistan at the time. 387:Notes to the financial statements 6417: 6416: 6406: 5125:Code of the District of Columbia 4933:. US Central Intelligence Agency 4927:"Economy; Thailand; Fiscal Year" 4915:. Taiwan Investment Guide. 2008. 4192:. Associated Press. 2 March 2014 3335:territories of the United States 335:Management Accounting Principles 58: 6269:English and British regnal year 5008:"Business tax: Self-employment" 4532:"Year End Financial Statements" 3968:Parliamentary Debates (Hansard) 2347:, companies that are part of a 2327:for more detailed explanation.) 3732:. In Parker, Robert H. (ed.). 3728:Arndt, Heinz Wolfgang (1990). 3669:"Change in Afghan fiscal year" 3185:United Kingdom corporation tax 3010:government-linked corporations 2321:adopted the Gregorian calendar 1326:government/corporate(typical) 1: 4893:. Central Intelligence Agency 4815:. Central Intelligence Agency 4789:. Central Intelligence Agency 4754:Korean Law Information Center 4708:. Rikvin.com. 4 November 2019 4664:(in Romanian). Archived from 4211:Suiter, Jane (21 July 2000). 3940:. Central Intelligence Agency 3797:. Central Intelligence Agency 3411:Richtel, Matt (12 May 2004). 3218:Calendar (New Style) Act 1750 3028:, the financial year for the 3001:is 1 January to 31 December. 712:Chart of various fiscal years 310:Generally-accepted principles 4132:Sood, Jyotika (2 May 2017). 4034:"Arthapedia: Financial Year" 3673:The Khaama Press News Agency 3373:Businesses and organizations 3619:"Changing a financial year" 3501:Central Intelligence Agency 724: 6464: 5010:. HM Revenue & Customs 3770:Australian Taxation Office 3030:Government of South Africa 2656:financial or fiscal year. 2212: 2175: 2156: 2139: 2113: 2079: 2054: 2023: 2004: 1977: 1950: 1925: 1897: 1872: 1853: 1822: 1803: 1769: 1744: 1719: 1694: 1669: 1644: 1607: 1594: 1575: 1532: 1516: 1478: 1465: 1440: 1403: 1378: 1365: 1346: 1312: 1287: 1265: 1236: 1217: 1192: 1161: 1136: 1111: 1073: 1048: 1035: 1004: 985: 960: 941: 907: 882: 845: 832: 795: 787: 784: 781: 778: 775: 772: 769: 766: 763: 760: 757: 754: 751: 748: 745: 742: 739: 736: 733: 730: 727: 721: 29: 6402: 5322: 4987:Budgetary code of Ukraine 3542:. 1978 c. 30 (sch. 1) 2339:Operation by jurisdiction 2144: 2089: 2064: 2039: 2014: 1907: 1882: 1857: 1832: 1779: 1754: 1729: 1704: 1679: 1654: 1629: 1604: 1579: 1526: 1501: 1475: 1450: 1425: 1400: 1375: 1322: 1297: 1272: 1246: 1221: 1196: 1171: 1146: 1121: 1096: 1070: 1045: 1020: 995: 970: 917: 892: 867: 842: 817: 792: 179:Constant purchasing power 76:Constant purchasing power 32:Central business district 5147:Financial ratio analysis 4506:The Treasury New Zealand 4481:The Treasury New Zealand 3565:U.S. IRS Publication 538 3347:Northern Mariana Islands 3326:The fiscal year for the 3272:Fiscal Year 2023-24 is: 3270:United States government 3224:also converted from the 3088:1 September to 31 August 3079:1 January to 31 December 3032:is 1 April to 31 March. 3012:is 1 April to 31 March. 3004:The fiscal year for the 671:Some companies, such as 510:Accounting organizations 498:People and organizations 5337:Assamese (Bhāshkarābda) 4656:Rentrop & Straton. 4059:The Hindu Business Line 3208:ecclesiastical calendar 3006:Government of Singapore 258:Amortization (business) 6368:Dungeons & Dragons 5774:Ethiopian and Eritrean 3822:. p. 9, article 5 6380:The Lord of the Rings 6087:Hanke–Henry Permanent 4913:"Investing in Taiwan" 4111:The Financial Express 3540:The National Archives 2999:personal income taxes 2119:corporate/government 2065:United Arab Emirates 382:Management discussion 6443:Financial accounting 5099:"The budget process" 4662:www.noulcodfiscal.ro 4401:"Tax Administration" 4387:"Tax Administration" 4307:"Japan – Income Tax" 4286:"The World Factbook" 4238:"The World Factbook" 3991:"The World Factbook" 3730:"The financial year" 3333:Among the inhabited 3166:United Arab Emirates 3160:United Arab Emirates 2705:Solar Hijri calendar 2697:Solar Hejri calendar 2465:1 Apr – 30 Jun 2457:1 Jan – 31 Mar 2449:1 Oct – 31 Dec 2441:1 Jul – 30 Sep 2384:Lunar Hijri calendar 2373:Solar Hijri calendar 2352:once or not at all. 1705:Republic of Ireland 349:Financial statements 302:Accounting standards 6092:International Fixed 6030:Proleptic Gregorian 5651:Slavic Native Faith 5035:lloydsbanktrade.com 4419:The World Fact Book 4022:on 19 January 2012. 3706:on 4 September 2022 3621:. Melbourne: Author 3310:, ends 30 September 3304:, ends 30 September 2198:corporate/personal 1555:corporate/personal 946:corporate/personal 718: 692:Southern Hemisphere 688:Northern Hemisphere 650:financial reporting 575:Earnings management 545:Positive accounting 419:Double-entry system 409:Bank reconciliation 214:Revenue recognition 5762:Christian variants 4963:on 10 January 2021 4957:The World Factbook 4931:The World Factbook 4891:The World Factbook 4867:] (in Swedish) 4841:] (in Swedish) 4839:Swedish Tax Agency 4813:The World Factbook 4787:The World Factbook 4668:on 26 October 2017 4512:on 2 February 2016 4455:The Kathmandu Post 4437:The World Factbook 4087:. 28 December 2016 3938:The World Factbook 3795:The World Factbook 3700:Hasht-e Subh Daily 3535:legislation.gov.uk 3497:The World Factbook 3417:The New York Times 3249:Federal government 3230:Gregorian Calendar 2315:(25 March) in the 716: 699:broadcast calendar 550:Sarbanes–Oxley Act 485:Sarbanes–Oxley Act 414:Debits and credits 249:Cost of goods sold 204:Matching principle 6430: 6429: 6412:List of calendars 6339: 6338: 6038:historiographical 5905:French Republican 5811: 5810: 5569:Manipuri (Meitei) 5182:on 30 April 2020. 4590:978-1-4639-5152-8 4553:"Important dates" 3743:978-0-8240-3324-8 3675:. 17 October 2011 3351:US Virgin Islands 3295:State governments 3290:State governments 3268:For example, the 3085:1 July to 30 June 3082:1 May to 30 April 2469: 2468: 2345:tax consolidation 2293: 2292: 640:(also known as a 634: 633: 595:Two sets of books 590:Off-balance-sheet 232:Selected accounts 169:Accounting period 16:(Redirected from 6455: 6420: 6419: 6410: 6409: 6274:Human (Holocene) 6259:Chinese Imperial 6159: 6079:Reform proposals 6034:Proleptic Julian 5796:Eastern Orthodox 5426:Germanic heathen 5404:Earthly Branches 5320: 5211: 5204: 5197: 5188: 5183: 5171: 5150: 5143: 5137: 5136: 5134: 5132: 5120: 5114: 5113: 5111: 5109: 5095: 5089: 5088: 5086: 5084: 5073: 5064: 5063: 5056: 5050: 5049: 5047: 5045: 5026: 5020: 5019: 5017: 5015: 5004: 4998: 4997: 4995: 4993: 4979: 4973: 4972: 4970: 4968: 4949: 4943: 4942: 4940: 4938: 4923: 4917: 4916: 4909: 4903: 4902: 4900: 4898: 4883: 4877: 4876: 4874: 4872: 4857: 4851: 4850: 4848: 4846: 4831: 4825: 4824: 4822: 4820: 4805: 4799: 4798: 4796: 4794: 4779: 4773: 4772: 4770: 4768: 4762: 4746: 4740: 4739: 4737: 4735: 4724: 4718: 4717: 4715: 4713: 4702: 4696: 4695: 4684: 4678: 4677: 4675: 4673: 4653: 4647: 4646: 4644: 4642: 4626: 4620: 4619: 4617: 4615: 4601: 4595: 4594: 4574: 4568: 4567: 4565: 4563: 4549: 4543: 4542: 4540: 4538: 4528: 4522: 4521: 4519: 4517: 4508:. Archived from 4498: 4492: 4491: 4489: 4487: 4473: 4467: 4466: 4464: 4462: 4447: 4441: 4440: 4429: 4423: 4422: 4411: 4405: 4404: 4397: 4391: 4390: 4383: 4377: 4376: 4374: 4372: 4358: 4352: 4351: 4349: 4347: 4333: 4327: 4326: 4324: 4322: 4313:. Archived from 4303: 4297: 4296: 4294: 4292: 4282: 4276: 4275: 4269: 4267: 4255: 4249: 4248: 4246: 4244: 4234: 4228: 4227: 4225: 4223: 4208: 4202: 4201: 4199: 4197: 4182: 4176: 4175: 4173: 4171: 4155: 4149: 4148: 4146: 4144: 4129: 4123: 4122: 4120: 4118: 4103: 4097: 4096: 4094: 4092: 4077: 4071: 4070: 4068: 4066: 4051: 4045: 4044: 4042: 4040: 4030: 4024: 4023: 4008: 4002: 4001: 3999: 3997: 3987: 3981: 3980: 3978: 3976: 3959: 3950: 3949: 3947: 3945: 3930: 3924: 3923: 3921: 3919: 3903: 3897: 3896: 3895:. China Checkup. 3888: 3882: 3881: 3879: 3877: 3866: 3860: 3859: 3852: 3846: 3845: 3838: 3832: 3831: 3829: 3827: 3821: 3817:"Budgetary code" 3813: 3807: 3806: 3804: 3802: 3787: 3781: 3780: 3778: 3776: 3762: 3756: 3755: 3725: 3716: 3715: 3713: 3711: 3702:. Archived from 3691: 3685: 3684: 3682: 3680: 3665: 3659: 3637: 3631: 3630: 3628: 3626: 3611: 3602: 3593: 3587: 3577: 3568: 3561: 3555: 3554: 3549: 3547: 3526: 3517: 3516: 3514: 3512: 3507:on 30 April 2020 3503:. Archived from 3489: 3476: 3475: 3473: 3471: 3465: 3459:. Archived from 3452: 3448:"FT UK 500 2011" 3443: 3437: 3434: 3428: 3427: 3425: 3423: 3408: 3322:, ends 31 August 2427: 2400: 2389: 2367: 719: 626: 619: 612: 62: 39: 21: 6463: 6462: 6458: 6457: 6456: 6454: 6453: 6452: 6433: 6432: 6431: 6426: 6398: 6335: 6289:Nirayana system 6215:Ab urbe condita 6203: 6155: 6153: 6146: 6125: 6123: 6116: 6073: 6024:anthropological 6008: 5807: 5791:Liturgical year 5757: 5724: 5316: 5314: 5307: 5246: 5220: 5215: 5174: 5170:on 8 June 2018. 5162: 5159: 5157:Further reading 5154: 5153: 5144: 5140: 5130: 5128: 5122: 5121: 5117: 5107: 5105: 5097: 5096: 5092: 5082: 5080: 5075: 5074: 5067: 5058: 5057: 5053: 5043: 5041: 5028: 5027: 5023: 5013: 5011: 5006: 5005: 5001: 4991: 4989: 4981: 4980: 4976: 4966: 4964: 4951: 4950: 4946: 4936: 4934: 4925: 4924: 4920: 4911: 4910: 4906: 4896: 4894: 4885: 4884: 4880: 4870: 4868: 4859: 4858: 4854: 4844: 4842: 4833: 4832: 4828: 4818: 4816: 4807: 4806: 4802: 4792: 4790: 4781: 4780: 4776: 4766: 4764: 4756: 4748: 4747: 4743: 4733: 4731: 4726: 4725: 4721: 4711: 4709: 4704: 4703: 4699: 4686: 4685: 4681: 4671: 4669: 4655: 4654: 4650: 4640: 4638: 4628: 4627: 4623: 4613: 4611: 4603: 4602: 4598: 4591: 4576: 4575: 4571: 4561: 4559: 4551: 4550: 4546: 4536: 4534: 4530: 4529: 4525: 4515: 4513: 4500: 4499: 4495: 4485: 4483: 4477:"Annual Report" 4475: 4474: 4470: 4460: 4458: 4449: 4448: 4444: 4431: 4430: 4426: 4413: 4412: 4408: 4399: 4398: 4394: 4385: 4384: 4380: 4370: 4368: 4360: 4359: 4355: 4345: 4343: 4335: 4334: 4330: 4320: 4318: 4305: 4304: 4300: 4290: 4288: 4284: 4283: 4279: 4265: 4263: 4257: 4256: 4252: 4242: 4240: 4236: 4235: 4231: 4221: 4219: 4217:The Irish Times 4210: 4209: 4205: 4195: 4193: 4184: 4183: 4179: 4169: 4167: 4166:(in Indonesian) 4157: 4156: 4152: 4142: 4140: 4131: 4130: 4126: 4116: 4114: 4105: 4104: 4100: 4090: 4088: 4085:Hindustan Times 4079: 4078: 4074: 4064: 4062: 4053: 4052: 4048: 4038: 4036: 4032: 4031: 4027: 4010: 4009: 4005: 3995: 3993: 3989: 3988: 3984: 3974: 3972: 3971:. 22 March 1911 3961: 3960: 3953: 3943: 3941: 3932: 3931: 3927: 3917: 3915: 3905: 3904: 3900: 3890: 3889: 3885: 3875: 3873: 3868: 3867: 3863: 3854: 3853: 3849: 3840: 3839: 3835: 3825: 3823: 3819: 3815: 3814: 3810: 3800: 3798: 3789: 3788: 3784: 3774: 3772: 3764: 3763: 3759: 3744: 3727: 3726: 3719: 3709: 3707: 3693: 3692: 3688: 3678: 3676: 3667: 3666: 3662: 3638: 3634: 3624: 3622: 3613: 3612: 3605: 3594: 3590: 3578: 3571: 3562: 3558: 3545: 3543: 3528: 3527: 3520: 3510: 3508: 3491: 3490: 3479: 3469: 3467: 3463: 3456:Financial Times 3450: 3445: 3444: 3440: 3435: 3431: 3421: 3419: 3410: 3409: 3405: 3400: 3388: 3375: 3363: 3316:, ends 31 March 3292: 3251: 3246: 3226:Julian Calendar 3174: 3162: 3150: 3138: 3126: 3114: 3102: 3066: 3054: 3042: 3022: 2991: 2979: 2967: 2955: 2943: 2931: 2919: 2903: 2891: 2879: 2859: 2847: 2835: 2823: 2800: 2788: 2776: 2753: 2741: 2729: 2713: 2685: 2673: 2663:On 4 May 2017, 2646: 2631: 2619: 2611: 2599: 2587: 2575: 2563: 2551: 2541: 2534: 2522: 2510: 2498: 2486: 2474: 2433:Period covered 2407: 2398: 2387: 2365: 2358: 2341: 2317:Julian calendar 2298: 2090:United Kingdom 714: 644:, or sometimes 630: 601: 600: 599: 564: 556: 555: 554: 529: 521: 520: 519: 499: 491: 490: 489: 459: 449: 448: 447: 403: 393: 392: 391: 351: 341: 340: 339: 304: 294: 293: 292: 233: 225: 224: 223: 219:Unit of account 199:Historical cost 184:Economic entity 163: 155: 154: 153: 98: 90: 71:Historical cost 35: 28: 23: 22: 15: 12: 11: 5: 6461: 6459: 6451: 6450: 6445: 6435: 6434: 6428: 6427: 6425: 6424: 6414: 6403: 6400: 6399: 6397: 6396: 6384: 6372: 6360: 6347: 6345: 6341: 6340: 6337: 6336: 6334: 6333: 6328: 6327: 6326: 6321: 6316: 6311: 6301: 6296: 6291: 6286: 6281: 6276: 6271: 6266: 6264:Chinese Minguo 6261: 6256: 6254:Before Present 6251: 6246: 6241: 6236: 6231: 6222: 6217: 6211: 6209: 6205: 6204: 6202: 6201: 6196: 6191: 6186: 6181: 6176: 6171: 6165: 6163: 6156: 6151: 6148: 6147: 6145: 6144: 6139: 6134: 6128: 6126: 6121: 6118: 6117: 6115: 6114: 6109: 6104: 6099: 6094: 6089: 6083: 6081: 6075: 6074: 6072: 6071: 6066: 6061: 6060: 6059: 6051: 6050: 6049: 6041: 6040: 6039: 6027: 6026: 6025: 6016: 6014: 6010: 6009: 6007: 6006: 6001: 5996: 5991: 5986: 5979: 5974: 5969: 5964: 5959: 5954: 5949: 5948: 5947: 5942: 5932: 5927: 5922: 5917: 5912: 5907: 5902: 5897: 5892: 5887: 5882: 5877: 5872: 5867: 5862: 5857: 5852: 5847: 5846: 5845: 5840: 5830: 5825: 5819: 5817: 5813: 5812: 5809: 5808: 5806: 5805: 5800: 5799: 5798: 5788: 5787: 5786: 5776: 5771: 5765: 5763: 5759: 5758: 5756: 5755: 5754: 5753: 5751:Calendar round 5748: 5738: 5732: 5730: 5726: 5725: 5723: 5722: 5717: 5712: 5707: 5702: 5697: 5692: 5687: 5682: 5681: 5680: 5675: 5665: 5660: 5659: 5658: 5653: 5643: 5638: 5633: 5628: 5623: 5622: 5621: 5611: 5606: 5601: 5600: 5599: 5594: 5589: 5581: 5576: 5571: 5566: 5561: 5556: 5551: 5546: 5541: 5540: 5539: 5529: 5524: 5519: 5514: 5513: 5512: 5507: 5497: 5496: 5495: 5487: 5486: 5485: 5480: 5479: 5478: 5465: 5460: 5455: 5454: 5453: 5448: 5438: 5433: 5428: 5423: 5422: 5421: 5416: 5411: 5409:Heavenly Stems 5406: 5396: 5391: 5386: 5381: 5380: 5379: 5369: 5368: 5367: 5362: 5354: 5353: 5352: 5344: 5339: 5334: 5329: 5323: 5317: 5312: 5309: 5308: 5306: 5305: 5300: 5295: 5290: 5285: 5280: 5275: 5270: 5265: 5260: 5254: 5252: 5248: 5247: 5245: 5244: 5239: 5234: 5228: 5226: 5222: 5221: 5216: 5214: 5213: 5206: 5199: 5191: 5185: 5184: 5172: 5158: 5155: 5152: 5151: 5145:Drake, P. P., 5138: 5115: 5090: 5065: 5051: 5021: 4999: 4974: 4944: 4918: 4904: 4878: 4861:"Bolagsverket" 4852: 4835:"Skatteverket" 4826: 4800: 4774: 4741: 4719: 4697: 4679: 4648: 4621: 4596: 4589: 4569: 4557:Inland Revenue 4544: 4523: 4493: 4468: 4442: 4424: 4406: 4392: 4378: 4362:"Article 2.52" 4353: 4328: 4317:on 16 May 2020 4298: 4277: 4250: 4229: 4203: 4177: 4150: 4124: 4113:. 12 July 2016 4098: 4072: 4046: 4025: 4003: 3982: 3951: 3925: 3898: 3883: 3861: 3847: 3833: 3808: 3782: 3757: 3742: 3717: 3686: 3660: 3649:26 U.S.C. 3632: 3603: 3596:26 U.S.C. 3588: 3580:26 U.S.C. 3569: 3556: 3518: 3477: 3466:on 8 July 2011 3438: 3429: 3402: 3401: 3399: 3396: 3395: 3394: 3392:4–4–5 calendar 3387: 3384: 3374: 3371: 3362: 3359: 3339:American Samoa 3328:Washington, DC 3324: 3323: 3317: 3311: 3305: 3291: 3288: 3287: 3286: 3283: 3280: 3277: 3250: 3247: 3245: 3242: 3178:United Kingdom 3173: 3172:United Kingdom 3170: 3161: 3158: 3149: 3146: 3137: 3134: 3125: 3122: 3113: 3110: 3101: 3098: 3090: 3089: 3086: 3083: 3080: 3065: 3062: 3053: 3050: 3041: 3038: 3021: 3018: 2990: 2987: 2978: 2975: 2966: 2963: 2954: 2951: 2942: 2939: 2930: 2927: 2918: 2915: 2902: 2899: 2890: 2887: 2878: 2875: 2858: 2855: 2846: 2843: 2834: 2831: 2822: 2819: 2815:federal budget 2799: 2796: 2787: 2784: 2775: 2772: 2752: 2749: 2740: 2737: 2728: 2725: 2712: 2709: 2684: 2681: 2672: 2669: 2665:Madhya Pradesh 2645: 2642: 2630: 2627: 2618: 2615: 2610: 2607: 2598: 2595: 2586: 2583: 2574: 2571: 2562: 2559: 2550: 2547: 2533: 2530: 2521: 2518: 2509: 2506: 2497: 2494: 2485: 2482: 2473: 2470: 2467: 2466: 2463: 2459: 2458: 2455: 2451: 2450: 2447: 2443: 2442: 2439: 2435: 2434: 2431: 2406: 2403: 2357: 2354: 2340: 2337: 2332: 2331: 2328: 2309: 2297: 2294: 2291: 2290: 2287: 2284: 2281: 2278: 2275: 2272: 2269: 2266: 2263: 2260: 2257: 2254: 2251: 2248: 2245: 2242: 2239: 2236: 2233: 2230: 2227: 2224: 2220: 2219: 2217: 2215: 2213: 2211: 2209: 2207: 2205: 2203: 2201: 2199: 2195: 2194: 2192: 2190: 2188: 2186: 2184: 2182: 2180: 2178: 2176: 2174: 2170: 2169: 2167: 2165: 2163: 2161: 2159: 2157: 2155: 2153: 2151: 2149: 2146: 2145:United States 2142: 2141: 2138: 2136: 2134: 2132: 2130: 2128: 2126: 2124: 2122: 2120: 2116: 2115: 2112: 2110: 2108: 2106: 2104: 2102: 2100: 2098: 2096: 2094: 2091: 2087: 2086: 2084: 2082: 2080: 2078: 2076: 2074: 2072: 2070: 2068: 2066: 2062: 2061: 2059: 2057: 2055: 2053: 2051: 2049: 2047: 2045: 2043: 2041: 2037: 2036: 2034: 2032: 2030: 2028: 2026: 2024: 2022: 2020: 2018: 2016: 2012: 2011: 2009: 2007: 2005: 2003: 2001: 1999: 1997: 1995: 1993: 1991: 1989: 1985: 1984: 1982: 1980: 1978: 1976: 1974: 1972: 1970: 1968: 1966: 1964: 1962: 1958: 1957: 1955: 1953: 1951: 1949: 1947: 1945: 1943: 1941: 1939: 1937: 1933: 1932: 1930: 1928: 1926: 1924: 1922: 1920: 1918: 1916: 1914: 1912: 1909: 1905: 1904: 1902: 1900: 1898: 1896: 1894: 1892: 1890: 1888: 1886: 1884: 1880: 1879: 1877: 1875: 1873: 1871: 1869: 1867: 1865: 1863: 1861: 1859: 1855: 1854: 1852: 1850: 1848: 1846: 1844: 1842: 1840: 1838: 1836: 1834: 1830: 1829: 1827: 1825: 1823: 1821: 1819: 1817: 1815: 1813: 1811: 1809: 1805: 1804: 1802: 1800: 1798: 1796: 1794: 1792: 1790: 1788: 1786: 1784: 1781: 1777: 1776: 1774: 1772: 1770: 1768: 1766: 1764: 1762: 1760: 1758: 1756: 1752: 1751: 1749: 1747: 1745: 1743: 1741: 1739: 1737: 1735: 1733: 1731: 1727: 1726: 1724: 1722: 1720: 1718: 1716: 1714: 1712: 1710: 1708: 1706: 1702: 1701: 1699: 1697: 1695: 1693: 1691: 1689: 1687: 1685: 1683: 1681: 1677: 1676: 1674: 1672: 1670: 1668: 1666: 1664: 1662: 1660: 1658: 1656: 1652: 1651: 1649: 1647: 1645: 1643: 1641: 1639: 1637: 1635: 1633: 1631: 1627: 1626: 1624: 1622: 1620: 1618: 1616: 1614: 1612: 1610: 1608: 1606: 1602: 1601: 1599: 1597: 1595: 1593: 1591: 1589: 1587: 1585: 1583: 1581: 1577: 1576: 1574: 1572: 1570: 1568: 1566: 1564: 1562: 1560: 1558: 1556: 1552: 1551: 1549: 1547: 1545: 1543: 1541: 1539: 1537: 1535: 1533: 1531: 1528: 1524: 1523: 1521: 1519: 1517: 1515: 1513: 1511: 1509: 1507: 1505: 1503: 1499: 1498: 1496: 1494: 1492: 1490: 1488: 1486: 1484: 1482: 1480: 1477: 1473: 1472: 1470: 1468: 1466: 1464: 1462: 1460: 1458: 1456: 1454: 1452: 1448: 1447: 1445: 1443: 1441: 1439: 1437: 1435: 1433: 1431: 1429: 1427: 1423: 1422: 1420: 1418: 1416: 1414: 1412: 1410: 1408: 1406: 1404: 1402: 1398: 1397: 1395: 1393: 1391: 1389: 1387: 1385: 1383: 1381: 1379: 1377: 1373: 1372: 1370: 1368: 1366: 1364: 1362: 1360: 1358: 1356: 1354: 1352: 1348: 1347: 1345: 1343: 1341: 1339: 1337: 1335: 1333: 1331: 1329: 1327: 1324: 1320: 1319: 1317: 1315: 1313: 1311: 1309: 1307: 1305: 1303: 1301: 1299: 1295: 1294: 1292: 1290: 1288: 1286: 1284: 1282: 1280: 1278: 1276: 1274: 1270: 1269: 1267: 1264: 1262: 1260: 1258: 1256: 1254: 1252: 1250: 1248: 1244: 1243: 1241: 1239: 1237: 1235: 1233: 1231: 1229: 1227: 1225: 1223: 1219: 1218: 1216: 1214: 1212: 1210: 1208: 1206: 1204: 1202: 1200: 1198: 1194: 1193: 1191: 1189: 1187: 1185: 1183: 1181: 1179: 1177: 1175: 1173: 1169: 1168: 1166: 1164: 1162: 1160: 1158: 1156: 1154: 1152: 1150: 1148: 1144: 1143: 1141: 1139: 1137: 1135: 1133: 1131: 1129: 1127: 1125: 1123: 1119: 1118: 1116: 1114: 1112: 1110: 1108: 1106: 1104: 1102: 1100: 1098: 1094: 1093: 1091: 1089: 1087: 1085: 1083: 1081: 1079: 1077: 1075: 1072: 1068: 1067: 1065: 1063: 1061: 1059: 1057: 1055: 1053: 1051: 1049: 1047: 1043: 1042: 1040: 1038: 1036: 1034: 1032: 1030: 1028: 1026: 1024: 1022: 1018: 1017: 1015: 1013: 1011: 1009: 1007: 1005: 1003: 1001: 999: 997: 993: 992: 990: 988: 986: 984: 982: 980: 978: 976: 974: 972: 968: 967: 965: 963: 961: 959: 957: 955: 953: 951: 949: 947: 943: 942: 940: 938: 936: 934: 932: 930: 928: 926: 924: 922: 919: 915: 914: 912: 910: 908: 906: 904: 902: 900: 898: 896: 894: 890: 889: 887: 885: 883: 881: 879: 877: 875: 873: 871: 869: 865: 864: 862: 860: 858: 856: 854: 852: 850: 848: 846: 844: 840: 839: 837: 835: 833: 831: 829: 827: 825: 823: 821: 819: 815: 814: 812: 810: 808: 806: 804: 802: 800: 798: 796: 794: 790: 789: 786: 783: 780: 777: 774: 771: 768: 765: 762: 759: 756: 753: 750: 747: 744: 741: 738: 735: 732: 729: 726: 723: 713: 710: 642:financial year 632: 631: 629: 628: 621: 614: 606: 603: 602: 598: 597: 592: 587: 582: 577: 572: 566: 565: 562: 561: 558: 557: 553: 552: 547: 542: 537: 531: 530: 527: 526: 523: 522: 518: 517: 512: 507: 501: 500: 497: 496: 493: 492: 488: 487: 482: 477: 472: 467: 461: 460: 455: 454: 451: 450: 446: 445: 440: 438:General ledger 431: 426: 421: 416: 411: 405: 404: 399: 398: 395: 394: 390: 389: 384: 379: 374: 369: 364: 359: 353: 352: 347: 346: 343: 342: 338: 337: 332: 327: 322: 317: 312: 306: 305: 300: 299: 296: 295: 291: 290: 285: 280: 275: 270: 265: 260: 251: 246: 241: 235: 234: 231: 230: 227: 226: 222: 221: 216: 211: 206: 201: 196: 191: 186: 181: 176: 171: 165: 164: 161: 160: 157: 156: 152: 151: 146: 141: 136: 131: 126: 121: 116: 111: 106: 100: 99: 96: 95: 92: 91: 89: 88: 83: 78: 73: 67: 64: 63: 55: 54: 48: 47: 26: 24: 18:Fiscal Quarter 14: 13: 10: 9: 6: 4: 3: 2: 6460: 6449: 6448:Types of year 6446: 6444: 6441: 6440: 6438: 6423: 6415: 6413: 6405: 6404: 6401: 6394: 6393: 6388: 6385: 6382: 6381: 6376: 6373: 6370: 6369: 6364: 6361: 6358: 6357: 6352: 6349: 6348: 6346: 6342: 6332: 6329: 6325: 6322: 6320: 6317: 6315: 6312: 6310: 6307: 6306: 6305: 6302: 6300: 6297: 6295: 6292: 6290: 6287: 6285: 6282: 6280: 6277: 6275: 6272: 6270: 6267: 6265: 6262: 6260: 6257: 6255: 6252: 6250: 6247: 6245: 6242: 6240: 6239:Anno Martyrum 6237: 6235: 6232: 6230: 6226: 6223: 6221: 6218: 6216: 6213: 6212: 6210: 6206: 6200: 6197: 6195: 6192: 6190: 6187: 6185: 6182: 6180: 6177: 6175: 6172: 6170: 6167: 6166: 6164: 6160: 6157: 6154:and numbering 6149: 6143: 6140: 6138: 6135: 6133: 6130: 6129: 6127: 6119: 6113: 6110: 6108: 6105: 6103: 6100: 6098: 6095: 6093: 6090: 6088: 6085: 6084: 6082: 6080: 6076: 6070: 6069:'Pataphysical 6067: 6065: 6062: 6057: 6056: 6055: 6052: 6047: 6046: 6045: 6042: 6037: 6036: 6035: 6031: 6028: 6023: 6022: 6021: 6018: 6017: 6015: 6011: 6005: 6002: 6000: 5997: 5995: 5992: 5990: 5987: 5985: 5984: 5980: 5978: 5975: 5973: 5970: 5968: 5965: 5963: 5960: 5958: 5955: 5953: 5950: 5946: 5943: 5941: 5938: 5937: 5936: 5933: 5931: 5928: 5926: 5923: 5921: 5918: 5916: 5913: 5911: 5908: 5906: 5903: 5901: 5898: 5896: 5893: 5891: 5888: 5886: 5883: 5881: 5878: 5876: 5873: 5871: 5868: 5866: 5863: 5861: 5858: 5856: 5853: 5851: 5848: 5844: 5841: 5839: 5838:Tōnalpōhualli 5836: 5835: 5834: 5831: 5829: 5826: 5824: 5821: 5820: 5818: 5814: 5804: 5801: 5797: 5794: 5793: 5792: 5789: 5785: 5782: 5781: 5780: 5777: 5775: 5772: 5770: 5767: 5766: 5764: 5760: 5752: 5749: 5747: 5744: 5743: 5742: 5739: 5737: 5734: 5733: 5731: 5727: 5721: 5718: 5716: 5713: 5711: 5708: 5706: 5703: 5701: 5698: 5696: 5693: 5691: 5688: 5686: 5683: 5679: 5676: 5674: 5671: 5670: 5669: 5666: 5664: 5661: 5657: 5654: 5652: 5649: 5648: 5647: 5644: 5642: 5639: 5637: 5634: 5632: 5629: 5627: 5624: 5620: 5617: 5616: 5615: 5612: 5610: 5607: 5605: 5602: 5598: 5595: 5593: 5592:Vikram Samvat 5590: 5588: 5585: 5584: 5582: 5580: 5577: 5575: 5572: 5570: 5567: 5565: 5562: 5560: 5557: 5555: 5552: 5550: 5547: 5545: 5542: 5538: 5535: 5534: 5533: 5530: 5528: 5525: 5523: 5520: 5518: 5515: 5511: 5508: 5506: 5503: 5502: 5501: 5498: 5493: 5492: 5491: 5488: 5484: 5481: 5476: 5475: 5474: 5471: 5470: 5469: 5466: 5464: 5461: 5459: 5456: 5452: 5449: 5447: 5446:Vikram Samvat 5444: 5443: 5442: 5439: 5437: 5434: 5432: 5429: 5427: 5424: 5420: 5417: 5415: 5412: 5410: 5407: 5405: 5402: 5401: 5400: 5397: 5395: 5392: 5390: 5387: 5385: 5382: 5378: 5375: 5374: 5373: 5370: 5366: 5363: 5361: 5358: 5357: 5355: 5350: 5349: 5348: 5345: 5343: 5340: 5338: 5335: 5333: 5330: 5328: 5325: 5324: 5321: 5318: 5310: 5304: 5301: 5299: 5296: 5294: 5291: 5289: 5286: 5284: 5281: 5279: 5276: 5274: 5271: 5269: 5266: 5264: 5261: 5259: 5256: 5255: 5253: 5249: 5243: 5240: 5238: 5235: 5233: 5230: 5229: 5227: 5223: 5219: 5212: 5207: 5205: 5200: 5198: 5193: 5192: 5189: 5181: 5177: 5173: 5169: 5165: 5161: 5160: 5156: 5148: 5142: 5139: 5126: 5119: 5116: 5104: 5100: 5094: 5091: 5078: 5072: 5070: 5066: 5061: 5055: 5052: 5040: 5036: 5032: 5025: 5022: 5009: 5003: 5000: 4988: 4984: 4978: 4975: 4962: 4958: 4954: 4948: 4945: 4932: 4928: 4922: 4919: 4914: 4908: 4905: 4892: 4888: 4887:"Switzerland" 4882: 4879: 4866: 4862: 4856: 4853: 4840: 4836: 4830: 4827: 4814: 4810: 4804: 4801: 4788: 4784: 4778: 4775: 4760: 4755: 4751: 4745: 4742: 4729: 4723: 4720: 4707: 4701: 4698: 4693: 4689: 4683: 4680: 4667: 4663: 4659: 4652: 4649: 4637: 4636: 4631: 4625: 4622: 4610: 4606: 4600: 4597: 4592: 4586: 4582: 4581: 4573: 4570: 4558: 4554: 4548: 4545: 4533: 4527: 4524: 4511: 4507: 4503: 4497: 4494: 4482: 4478: 4472: 4469: 4456: 4452: 4446: 4443: 4438: 4434: 4428: 4425: 4420: 4416: 4410: 4407: 4402: 4396: 4393: 4388: 4382: 4379: 4367: 4363: 4357: 4354: 4342: 4338: 4332: 4329: 4316: 4312: 4308: 4302: 4299: 4287: 4281: 4278: 4273: 4261: 4254: 4251: 4239: 4233: 4230: 4218: 4214: 4207: 4204: 4191: 4187: 4181: 4178: 4165: 4161: 4154: 4151: 4139: 4135: 4128: 4125: 4112: 4108: 4102: 4099: 4086: 4082: 4076: 4073: 4061:. 6 July 2016 4060: 4056: 4050: 4047: 4035: 4029: 4026: 4021: 4017: 4013: 4007: 4004: 3992: 3986: 3983: 3970: 3969: 3964: 3958: 3956: 3952: 3939: 3935: 3929: 3926: 3914: 3913: 3908: 3902: 3899: 3894: 3887: 3884: 3871: 3865: 3862: 3857: 3851: 3848: 3843: 3837: 3834: 3818: 3812: 3809: 3796: 3792: 3786: 3783: 3771: 3767: 3761: 3758: 3753: 3749: 3745: 3739: 3735: 3731: 3724: 3722: 3718: 3705: 3701: 3697: 3690: 3687: 3674: 3670: 3664: 3661: 3658: 3654: 3650: 3646: 3645:IRS Form 1128 3642: 3636: 3633: 3620: 3616: 3610: 3608: 3604: 3601: 3597: 3592: 3589: 3585: 3581: 3576: 3574: 3570: 3566: 3560: 3557: 3553: 3541: 3537: 3536: 3531: 3525: 3523: 3519: 3506: 3502: 3498: 3494: 3493:"Fiscal Year" 3488: 3486: 3484: 3482: 3478: 3462: 3458: 3457: 3449: 3442: 3439: 3433: 3430: 3418: 3414: 3407: 3404: 3397: 3393: 3390: 3389: 3385: 3383: 3381: 3372: 3370: 3368: 3360: 3358: 3356: 3352: 3348: 3344: 3340: 3336: 3331: 3329: 3321: 3318: 3315: 3312: 3309: 3306: 3303: 3300: 3299: 3298: 3296: 3289: 3284: 3281: 3278: 3275: 3274: 3273: 3271: 3266: 3263: 3258: 3256: 3255:United States 3248: 3244:United States 3243: 3241: 3239: 3235: 3231: 3227: 3223: 3222:Great Britain 3219: 3215: 3214: 3209: 3204: 3202: 3201:privatisation 3198: 3197:National Grid 3194: 3189: 3186: 3181: 3179: 3171: 3169: 3167: 3159: 3157: 3155: 3147: 3145: 3143: 3135: 3133: 3131: 3123: 3121: 3119: 3111: 3109: 3107: 3099: 3097: 3096:is required. 3095: 3094:Tax Authority 3087: 3084: 3081: 3078: 3077: 3076: 3073: 3071: 3063: 3061: 3059: 3051: 3049: 3047: 3039: 3037: 3033: 3031: 3027: 3019: 3017: 3013: 3011: 3007: 3002: 3000: 2996: 2988: 2986: 2984: 2976: 2974: 2972: 2964: 2962: 2960: 2952: 2950: 2948: 2940: 2938: 2936: 2928: 2926: 2924: 2916: 2914: 2910: 2908: 2900: 2898: 2896: 2888: 2886: 2884: 2876: 2874: 2872: 2868: 2864: 2856: 2854: 2852: 2845:Myanmar/Burma 2844: 2842: 2840: 2832: 2830: 2828: 2820: 2818: 2816: 2811: 2807: 2805: 2797: 2795: 2793: 2785: 2783: 2781: 2773: 2771: 2769: 2768:corporate tax 2765: 2760: 2758: 2750: 2748: 2746: 2738: 2736: 2734: 2726: 2724: 2722: 2718: 2710: 2708: 2706: 2702: 2698: 2694: 2690: 2682: 2680: 2678: 2670: 2668: 2666: 2661: 2657: 2653: 2651: 2643: 2641: 2638: 2636: 2628: 2626: 2624: 2616: 2614: 2608: 2606: 2604: 2596: 2594: 2592: 2584: 2582: 2580: 2572: 2570: 2568: 2560: 2558: 2556: 2548: 2546: 2543: 2539: 2531: 2529: 2527: 2519: 2517: 2515: 2507: 2505: 2503: 2495: 2493: 2491: 2483: 2481: 2479: 2471: 2464: 2461: 2460: 2456: 2453: 2452: 2448: 2445: 2444: 2440: 2437: 2436: 2432: 2429: 2428: 2425: 2422: 2419: 2414: 2412: 2404: 2402: 2396: 2392: 2385: 2381: 2376: 2374: 2370: 2363: 2355: 2353: 2350: 2346: 2338: 2336: 2329: 2326: 2322: 2318: 2314: 2310: 2307: 2306: 2305: 2302: 2295: 2288: 2285: 2282: 2279: 2276: 2273: 2270: 2267: 2264: 2261: 2258: 2255: 2252: 2249: 2246: 2243: 2240: 2237: 2234: 2231: 2228: 2225: 2222: 2221: 2218: 2216: 2214: 2210: 2208: 2206: 2204: 2202: 2200: 2197: 2196: 2193: 2191: 2189: 2187: 2185: 2183: 2181: 2179: 2177: 2172: 2171: 2168: 2166: 2164: 2162: 2160: 2158: 2154: 2152: 2150: 2147: 2143: 2137: 2135: 2133: 2131: 2129: 2127: 2125: 2123: 2121: 2118: 2117: 2111: 2109: 2107: 2105: 2103: 2101: 2099: 2097: 2095: 2092: 2088: 2085: 2083: 2081: 2077: 2075: 2073: 2071: 2069: 2067: 2063: 2060: 2058: 2056: 2052: 2050: 2048: 2046: 2044: 2042: 2038: 2035: 2033: 2031: 2029: 2027: 2025: 2021: 2019: 2017: 2013: 2010: 2008: 2006: 2002: 2000: 1998: 1996: 1994: 1992: 1990: 1987: 1986: 1983: 1981: 1979: 1975: 1973: 1971: 1969: 1967: 1965: 1963: 1960: 1959: 1956: 1954: 1952: 1948: 1946: 1944: 1942: 1940: 1938: 1935: 1934: 1931: 1929: 1927: 1923: 1921: 1919: 1917: 1915: 1913: 1910: 1906: 1903: 1901: 1899: 1895: 1893: 1891: 1889: 1887: 1885: 1881: 1878: 1876: 1874: 1870: 1868: 1866: 1864: 1862: 1860: 1856: 1851: 1849: 1847: 1845: 1843: 1841: 1839: 1837: 1835: 1833:South Africa 1831: 1828: 1826: 1824: 1820: 1818: 1816: 1814: 1812: 1810: 1807: 1806: 1801: 1799: 1797: 1795: 1793: 1791: 1789: 1787: 1785: 1782: 1778: 1775: 1773: 1771: 1767: 1765: 1763: 1761: 1759: 1757: 1753: 1750: 1748: 1746: 1742: 1740: 1738: 1736: 1734: 1732: 1728: 1725: 1723: 1721: 1717: 1715: 1713: 1711: 1709: 1707: 1703: 1700: 1698: 1696: 1692: 1690: 1688: 1686: 1684: 1682: 1678: 1675: 1673: 1671: 1667: 1665: 1663: 1661: 1659: 1657: 1653: 1650: 1648: 1646: 1642: 1640: 1638: 1636: 1634: 1632: 1628: 1625: 1623: 1621: 1619: 1617: 1615: 1613: 1611: 1609: 1603: 1600: 1598: 1596: 1592: 1590: 1588: 1586: 1584: 1582: 1578: 1573: 1571: 1569: 1567: 1565: 1563: 1561: 1559: 1557: 1554: 1553: 1550: 1548: 1546: 1544: 1542: 1540: 1538: 1536: 1534: 1529: 1525: 1522: 1520: 1518: 1514: 1512: 1510: 1508: 1506: 1504: 1500: 1497: 1495: 1493: 1491: 1489: 1487: 1485: 1483: 1481: 1474: 1471: 1469: 1467: 1463: 1461: 1459: 1457: 1455: 1453: 1449: 1446: 1444: 1442: 1438: 1436: 1434: 1432: 1430: 1428: 1424: 1421: 1419: 1417: 1415: 1413: 1411: 1409: 1407: 1405: 1399: 1396: 1394: 1392: 1390: 1388: 1386: 1384: 1382: 1380: 1374: 1371: 1369: 1367: 1363: 1361: 1359: 1357: 1355: 1353: 1350: 1349: 1344: 1342: 1340: 1338: 1336: 1334: 1332: 1330: 1328: 1325: 1321: 1318: 1316: 1314: 1310: 1308: 1306: 1304: 1302: 1300: 1296: 1293: 1291: 1289: 1285: 1283: 1281: 1279: 1277: 1275: 1271: 1268: 1263: 1261: 1259: 1257: 1255: 1253: 1251: 1249: 1245: 1242: 1240: 1238: 1234: 1232: 1230: 1228: 1226: 1224: 1220: 1215: 1213: 1211: 1209: 1207: 1205: 1203: 1201: 1199: 1195: 1190: 1188: 1186: 1184: 1182: 1180: 1178: 1176: 1174: 1170: 1167: 1165: 1163: 1159: 1157: 1155: 1153: 1151: 1149: 1145: 1142: 1140: 1138: 1134: 1132: 1130: 1128: 1126: 1124: 1120: 1117: 1115: 1113: 1109: 1107: 1105: 1103: 1101: 1099: 1095: 1092: 1090: 1088: 1086: 1084: 1082: 1080: 1078: 1076: 1069: 1066: 1064: 1062: 1060: 1058: 1056: 1054: 1052: 1050: 1044: 1041: 1039: 1037: 1033: 1031: 1029: 1027: 1025: 1023: 1019: 1016: 1014: 1012: 1010: 1008: 1006: 1002: 1000: 998: 994: 991: 989: 987: 983: 981: 979: 977: 975: 973: 969: 966: 964: 962: 958: 956: 954: 952: 950: 948: 945: 944: 939: 937: 935: 933: 931: 929: 927: 925: 923: 920: 916: 913: 911: 909: 905: 903: 901: 899: 897: 895: 891: 888: 886: 884: 880: 878: 876: 874: 872: 870: 866: 863: 861: 859: 857: 855: 853: 851: 849: 847: 841: 838: 836: 834: 830: 828: 826: 824: 822: 820: 816: 813: 811: 809: 807: 805: 803: 801: 799: 797: 791: 720: 711: 709: 707: 702: 700: 695: 693: 689: 685: 684:academic year 680: 676: 674: 673:Cisco Systems 669: 667: 663: 659: 658:calendar year 655: 654:jurisdictions 651: 647: 643: 639: 627: 622: 620: 615: 613: 608: 607: 605: 604: 596: 593: 591: 588: 586: 583: 581: 580:Error account 578: 576: 573: 571: 568: 567: 560: 559: 551: 548: 546: 543: 541: 538: 536: 533: 532: 525: 524: 516: 513: 511: 508: 506: 503: 502: 495: 494: 486: 483: 481: 478: 476: 473: 471: 468: 466: 463: 462: 458: 453: 452: 444: 443:Trial balance 441: 439: 435: 432: 430: 427: 425: 424:FIFO and LIFO 422: 420: 417: 415: 412: 410: 407: 406: 402: 397: 396: 388: 385: 383: 380: 378: 375: 373: 370: 368: 365: 363: 362:Balance sheet 360: 358: 357:Annual report 355: 354: 350: 345: 344: 336: 333: 331: 328: 326: 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Index

Fiscal Quarter
Central business district
a series
Accounting
Early 19th-century German ledger
Historical cost
Constant purchasing power
Management
Tax
Audit
Budget
Cost
Forensic
Financial
Fund
Governmental
Management
Social
Tax
Accounting period
Accrual
Constant purchasing power
Economic entity
Fair value
Going concern
Historical cost
Matching principle
Materiality
Revenue recognition
Unit of account

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