Fiscal year: Difference between revisions
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In [[Australia]], a fiscal year is more commonly called a "financial year" which starts on 1 July and ends on the next 30 June. The years are designated with the calendar year at the end of the period, so that financial year (FY) 2017 is the 12 month period ending on 30 June 2017, or may be described as FY2016/17. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises.<ref>{{cite web|title=Changing a financial year |url=http://www.asic.gov.au/asic/asic.nsf/byheadline/Changing+a+financial+year?openDocument|accessdate=9 July 2014|author=ASIC}}</ref> Business enterprises may opt to use a financial year that ends at the end of a week (eg., 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. |
In [[Australia]], a fiscal year is more commonly called a "financial year" which starts on 1 July and ends on the next 30 June. The years are designated with the calendar year at the end of the period, so that financial year (FY) 2017 is the 12 month period ending on 30 June 2017, or may be described as FY2016/17. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises.<ref>{{cite web|title=Changing a financial year |url=http://www.asic.gov.au/asic/asic.nsf/byheadline/Changing+a+financial+year?openDocument|accessdate=9 July 2014|author=ASIC}}</ref> Business enterprises may opt to use a financial year that ends at the end of a week (eg., 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. |
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At least for government accounting and budget purposes, the Australian colonies changed the financial year from a calendar year being to the year ending 30 June starting in the 1870s. 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 used the by then standard financial year ending on 30 June from its beginning in 1901.<ref>{{cite book |url=https://books.google.com.au/books?id=be1JAgAAQBAJ&pg=PA63&lpg=PA63&dq=when+did+australia+adopt+the+financial+year+ending+in+June&source=bl&ots=QS6PJKmABz&sig=8OImKmJFtIMJleY5K582cLzrS_I&hl=en&sa=X&ved=0ahUKEwizz4al6J3RAhVGJJQKHb8CAPE4ChDoAQg_MAc#v=onepage&q=when%20did%20australia%20adopt%20the%20financial%20year%20ending%20in%20June&f=false |title=Accounting in Australia (RLE Accounting): Historical Essays |page=63 |author=Robert H. Parker |year=2013 |isbn=9781317963929}}</ref> |
At least for government accounting and budget purposes, the Australian colonies changed the financial year from a calendar year being to the year ending 30 June starting in the 1870s. 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 used the by then standard financial year ending on 30 June from its beginning in 1901.<ref name=Parker>{{cite book |url=https://books.google.com.au/books?id=be1JAgAAQBAJ&pg=PA63&lpg=PA63&dq=when+did+australia+adopt+the+financial+year+ending+in+June&source=bl&ots=QS6PJKmABz&sig=8OImKmJFtIMJleY5K582cLzrS_I&hl=en&sa=X&ved=0ahUKEwizz4al6J3RAhVGJJQKHb8CAPE4ChDoAQg_MAc#v=onepage&q=when%20did%20australia%20adopt%20the%20financial%20year%20ending%20in%20June&f=false |title=Accounting in Australia (RLE Accounting): Historical Essays |page=63 |author=Robert H. Parker |year=2013 |isbn=9781317963929}}</ref> 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.<ref name=Parker /> |
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===Austria=== |
===Austria=== |
Revision as of 03:44, 2 January 2017
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A fiscal year (or financial year, or sometimes budget year) is the period used by governments for accounting and budget purposes, which vary between countries. It is also used for financial reporting by business and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on a generally annual basis, but generally do not require that the reporting period be calendar year, 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 direct taxation, such as income tax. Many annual government fees — such as Council rates, licence fees, etc. — are also levied on a fiscal year basis, while others are charged on an anniversary basis.
The 'fiscal year end' (FYE) is the date that marks the end of the fiscal year. Some companies — such as Cisco Systems[1] — end their fiscal year on the same day of the week each year, e.g. the day that is closest to a particular date (for example, the Friday closest to 31 December). Under such a system, some fiscal years will have 52 weeks and others 53 weeks.
The calendar year is used as the fiscal year by about 65% of publicly traded companies in the United States and for a majority of large corporations in the UK[2] and elsewhere, with notable exceptions being in Australia, New Zealand and Japan.[3]
Many universities have a fiscal year which ends during the summer, both to align the fiscal year with the academic year (and, in some cases involving public universities, with the state government's fiscal year), and because the school is normally less busy during the summer months. In the northern hemisphere this is July to the next June. In the southern hemisphere this is calendar year, January to December. Some media/communication based organizations use a broadcast calendar as the basis for their fiscal year. The NFL uses the term "league year," which in effect forms the league's fiscal year. By rule, the fiscal year begins at 4 PM EDT on 10 March of each calendar year. All financial reports are based on each fiscal year. However, the fiscal year is denoted in the NFL by the year where it starts, not where it ends, unlike most designations.
The fiscal year is usually denoted by the year in which it ends, so United States of America federal government spending incurred on 14 November 2024 would belong to fiscal year 2025, operating on a fiscal calendar of October–September.[4]
Operation in various countries/region
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.[citation needed]
Afghanistan
In Afghanistan, the fiscal year was recently changed from 1 Hamal - 29 Hoot (21 March - 20 March) to 1 Jadi - 30 Qaus (21 December - 20 December). The fiscal year runs with the Afghan calendar, thus resulting in difference of the Gregorian dates once in a four-year span.[citation needed]
Australia
In Australia, a fiscal year is more commonly called a "financial year" which starts on 1 July and ends on the next 30 June. The years are designated with the calendar year at the end of the period, so that financial year (FY) 2017 is the 12 month period ending on 30 June 2017, or may be described as FY2016/17. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises.[5] Business enterprises may opt to use a financial year that ends at the end of a week (eg., 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.
At least for government accounting and budget purposes, the Australian colonies changed the financial year from a calendar year being to the year ending 30 June starting in the 1870s. 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 used the by then standard financial year ending on 30 June from its beginning in 1901.[6] 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.[6]
Austria
In Austria the fiscal year is the calendar year, 1 January to 31 December.
Bangladesh
In Bangladesh, the fiscal year is 1 July to the next 30 June.
Belarus
In Belarus, the fiscal year is the calendar year, 1 January to 31 December.
Brazil
In Brazil, the fiscal year is the calendar year, 1 January to 31 December.
Bulgaria
In Bulgaria, the fiscal year is the calendar year, 1 January to 31 December, both for personal income tax[7] and for corporate taxes.[8]
Canada
In Canada,[9] the government's financial year is 1 April to 31 March.
For individuals taxpayers, the fiscal year is the calendar year, 1 January to 31 December.
China
In China, 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.[citation needed]
Colombia
In Colombia, the fiscal year is the calendar year, 1 January to 31 December.
Costa Rica
In Costa Rica, the fiscal year is 1 October to 30 September.
Egypt
In the Arab Republic of Egypt, the fiscal year is 1 July to 30 June.[citation needed]
France
In France, the fiscal year is the calendar year, 1 January to 31 December, and has been since at least 1911.[10]
Greece
In Greece, the fiscal year is the calendar year, 1 January to 31 December.
Hong Kong
In Hong Kong,[11] the government's financial year runs from 1 April to 31 March.
India
In India, the government's financial year runs from 1 April to 31 March. It is abbreviated as FY25.[12][13]
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 economical health on 31 March of every Indian financial or fiscal year.
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.[14][15] Prior to 1867, India followed a fiscal year that ran from 1 May to 30 April.[16]
In 1984, the LK Jha committee recommended adopting a fiscal year that ran from 1 January to 31 December. However, this proposal was not adopted by the government fearing possible issues during the transition period.[16] A panel set up by the NITI Aayog in July 2016, recommended starting the next fiscal year from 1 January to 31 December after the end of the current five-year plan.[17]
Iran
In Iran, the fiscal year usually starts on March 21 (1st of Farvardin) and concludes on next year's March 20 (29th of Esfand) in Solar Hijri calendar [18]
Ireland
Ireland used the year ending 5 April until 2001 when it was changed to the calendar year, 1 January to 31 December. The 2001 tax year was nine months, from April to December.[citation needed][19]
Israel
In Israel, the fiscal year is the calendar year, 1 January to 31 December.[20]
Italy
In Italy, 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.[citation needed]
Japan
In Japan,[21] the government's financial year is from 1 April to 31 March. The fiscal year is represented by the calendar year in which the period begins, followed by the word nendo (年度); for example the fiscal year from 1 April 2024 to 31 March 2025 is called 2024–nendo.
Japan's income tax year is 1 January to 31 December, but corporate tax is charged according to the corporation's own annual period.[citation needed]
Macau
In Macau, the government's financial year is 1 January to 31 December.
Mexico
In Mexico, the fiscal year is the calendar year, 1 January to 31 December.
Myanmar/Burma
In Myanmar,[22] the fiscal year is 1 April to 31 March.
Nepal
In Nepal, the fiscal year is 1 Shrawan (4th month of Bikram calendar) to 31 Ashad (3rd month of Bikram calendar). Shrawan 1 roughly falls in mid-July.[23]
New Zealand
In New Zealand, the government's fiscal[24] and financial reporting[25] year is 1 July to the next 30 June[26] and applies also to the budget. The company and personal financial year[27] is 1 April to 31 March and applies to company and personal income tax.
Pakistan
The Pakistan 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.[citation needed]
Portugal
In Portugal, the fiscal year is the calendar year, 1 January to 31 December.
Russia
In Russia, the fiscal year is the calendar year, 1 January to 31 December, and has been since at least 1911.[10]
Singapore
The fiscal year for the calculation of personal income taxes is 1 January to 31 December.[citation needed]
The fiscal year for the Government of Singapore and many government-linked corporations is 1 April to 31 March.[citation needed]
Corporations and organisations are permitted to select any date as the end of each fiscal year, as long as this date remains constant.[citation needed]
South Africa
In South Africa, the fiscal year for the Government of South Africa is 1 April to 31 March.[citation needed]
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 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.[citation needed]
South Korea
In South Korea, the fiscal year is the calendar year, 1 January to 31 December.[citation needed]
Spain
In Spain, the fiscal year is the calendar year, 1 January to 31 December.[28]
Sweden
In Sweden, the fiscal year for individuals is the calendar year, 1 January to 31 December.[29]
The fiscal year for an organisation is typically one of the following (cf. Swedish Wikipedia):
- 1 January to 31 December
- 1 May to 30 April
- 1 July to 30 June
- 1 September to 31 August
However, all calendar months are allowed. If an organisation wishes to change into a non-calendar year, permission from the Tax Authority is required.[30][31]
Taiwan
In Taiwan, 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.[32]
Thailand
The Thailand, the government's fiscal year (FY) is 1 October to 30 September of the following year.[33] For individual taxpayers it is the calendar year, 1 January to 31 December.
Ukraine
In Ukraine, the fiscal year is the calendar year, 1 January to 31 December.
United Arab Emirates
In the United Arab Emirates, the fiscal year is the calendar year, 1 January to 31 December.[citation needed]
United Kingdom
In the United Kingdom,[34] the financial year runs from 1 April to 31 March for the purposes of corporation tax[35] and government financial statements.[36] For the self-employed and others who pay personal tax the fiscal year starts on 6 April and ends on 5 April of the next calendar year.[37]
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.[citation needed]
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.[citation needed]
The 5 April year end for personal tax and benefits reflects the old ecclesiastical calendar, with New Year falling on 25 March (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). From 1753 until 1799, the tax year in Great Britain began on 5 April, which was the "old style" new year of 25 March. A 12th skipped Gregorian leap day in 1800 changed its start to 6 April. It was not changed when a 13th Julian leap day was skipped in 1900, so the start of the personal tax year in the United Kingdom is still 6 April.[38][39][40]
United States
Federal government
The United States federal government's fiscal year is the 12-month period ending on 30 September of that year, having begun on 1 October of the previous calendar year. In particular, the identification of a fiscal year is the calendar year in which it ends; thus, the current fiscal year is 2024, often written as "FY2024" or "FY24", which began on 1 October 2023 and which will end on 30 September 2024.
Prior to 1976, the fiscal year began on 1 July and ended on 30 June. The Congressional Budget and Impoundment Control Act of 1974 made 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 1 July 1976 to 30 September 1976. An earlier shift in the federal government's fiscal year was made in 1843, shifting the fiscal year from a calendar year to one starting on 1 July.[41]
For example, the United States government fiscal year for 2024 is:
- 1st quarter: 1 October 2023 – 31 December 2023
- 2nd quarter: 1 January 2024 – 31 March 2024
- 3rd quarter: 1 April 2024 – 30 June 2024
- 4th quarter: 1 July 2024 – 30 September 2024
State governments
State governments set their own fiscal year. It may or may not align with the federal calendar. For example, in California, the state's fiscal year runs from July 1 to June 30 each year.[42]
Businesses and organizations
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 account practice is to end the fiscal year shortly after the highest revenue time of year. 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.
Chart of various fiscal years
By Country | ||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Country | Purpose | (Jul) | (Aug) | (Sep) | (Oct) | (Nov) | (Dec) | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | (Jan) | (Feb) | (Mar) |
Australia | ||||||||||||||||||||||
Austria | ||||||||||||||||||||||
Brazil | ||||||||||||||||||||||
Canada | govt | |||||||||||||||||||||
corp. and pers. | ||||||||||||||||||||||
China | ||||||||||||||||||||||
Costa Rica | ||||||||||||||||||||||
Egypt | ||||||||||||||||||||||
Germany | ||||||||||||||||||||||
Greece | ||||||||||||||||||||||
Hong Kong | ||||||||||||||||||||||
India | ||||||||||||||||||||||
Iran | 21 March | |||||||||||||||||||||
Israel | ||||||||||||||||||||||
Japan | govt | |||||||||||||||||||||
corp. and pers. | ||||||||||||||||||||||
Nepal | 17 July | |||||||||||||||||||||
Netherlands | ||||||||||||||||||||||
New Zealand | govt | |||||||||||||||||||||
corp. and pers. | ||||||||||||||||||||||
Pakistan | ||||||||||||||||||||||
Portugal | ||||||||||||||||||||||
Republic of Ireland | ||||||||||||||||||||||
Russia | ||||||||||||||||||||||
Singapore | govt | |||||||||||||||||||||
pers | ||||||||||||||||||||||
South Africa | ||||||||||||||||||||||
South Korea | ||||||||||||||||||||||
Spain | ||||||||||||||||||||||
Sweden | pers. | |||||||||||||||||||||
corp. | ||||||||||||||||||||||
Switzerland | pers. | |||||||||||||||||||||
Taiwan | ||||||||||||||||||||||
Thailand | ||||||||||||||||||||||
United Arab Emirates | ||||||||||||||||||||||
United Kingdom | pers. | 6 April | ||||||||||||||||||||
corp. and govt | ||||||||||||||||||||||
United States | govt | |||||||||||||||||||||
Country | Purpose | (Jul) | (Aug) | (Sep) | (Oct) | (Nov) | (Dec) | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | (Jan) | (Feb) | (Mar) |
By Start Date | |||||||||||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Country | Purpose | (J) | (A) | (S) | (O) | (N) | (D) | J | F | M | A | M | J | J | A | S | O | N | D | (J) | (F) | (M) | (A) | (M) | (J) |
Australia | |||||||||||||||||||||||||
Egypt | |||||||||||||||||||||||||
New Zealand | govt | ||||||||||||||||||||||||
Pakistan | |||||||||||||||||||||||||
Sweden | corp. | ||||||||||||||||||||||||
Sweden | corp. | ||||||||||||||||||||||||
Costa Rica | |||||||||||||||||||||||||
Thailand | |||||||||||||||||||||||||
United States | govt | ||||||||||||||||||||||||
China | |||||||||||||||||||||||||
Germany | |||||||||||||||||||||||||
Republic of Ireland | |||||||||||||||||||||||||
Japan | corp. and pers. | ||||||||||||||||||||||||
Singapore | pers. | ||||||||||||||||||||||||
Spain | pers. | ||||||||||||||||||||||||
Spain | corp. | ||||||||||||||||||||||||
Taiwan | |||||||||||||||||||||||||
United Arab Emirates | |||||||||||||||||||||||||
Russia | |||||||||||||||||||||||||
Canada | |||||||||||||||||||||||||
Hong Kong | |||||||||||||||||||||||||
India | |||||||||||||||||||||||||
Japan | govt | ||||||||||||||||||||||||
New Zealand | corp. and pers. | ||||||||||||||||||||||||
Singapore | govt | ||||||||||||||||||||||||
United Kingdom | corp. and govt | ||||||||||||||||||||||||
United Kingdom | pers. | 6 April | |||||||||||||||||||||||
South Africa | |||||||||||||||||||||||||
Sweden | corp. | ||||||||||||||||||||||||
Country | Purpose | (J) | (A) | (S) | (O) | (N) | (D) | J | F | M | A | M | J | J | A | S | O | N | D | (J) | (F) | (M) | (A) | (M) | (J) |
Tax year
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.[43] In federal countries (e.g., United States, Canada, Switzerland), state/provincial/cantonal tax years must be the same as the federal year. Nearly all jurisdictions require that the tax year be 12 months or 52/53 weeks.[44] However, short years are permitted as the first year or when changing tax years.[45]
Most countries require all individuals to pay income tax based on the calendar year. Significant exceptions include:
- United Kingdom: individuals pay tax on a year ending 5 April. This is due to Britain historically having a calendar year starting on 25 March in the Julian calendar, which translates to 6 April in the Gregorian calendar.
- United States: individuals may (but rarely do) elect any tax year, subject to IRS approval.[46]
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.[44]
See also
References
- ^ MATT RICHTEL (12 May 2004). "Cisco Profit For Quarter Slightly Beats Estimates". The New York Times. The New York Times Company. Retrieved 14 August 2012.
- ^ Thomson ONE Banker, Thomson Reuters Datastream and individual companies (31 March 2011). "FT UK 500 2011" (PDF). Financial Times. The Financial Times Ltd. Retrieved 14 August 2012.
{{cite news}}
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has generic name (help) - ^ Australian and New Zealand Chamber of Commerce in Japan (20 April 2011). "Definitions" (PDF). Australian and New Zealand Chamber of Commerce in Japan Constitution. Australian and New Zealand Chamber of Commerce in Japan. Retrieved 14 August 2012.
- ^ "Definition of fiscal year investopedia.com".
- ^ ASIC. "Changing a financial year". Retrieved 9 July 2014.
- ^ a b Robert H. Parker (2013). Accounting in Australia (RLE Accounting): Historical Essays. p. 63. ISBN 9781317963929.
- ^ "Ar. 15 of the Act on Taxes on the Income of Physical Persons".
- ^ "Ar. 21, Para. 1 of the Act on Corporate Income Taxation".
- ^ Department of Justice Canada (1985). "Federal-Provincial Fiscal Arrangements Act". Department of Justice Canada (in English and French). Department of Justice Canada. Retrieved 14 August 2012.
- ^ a b "British and Foreign Naval Power". Retrieved 5 January 2016.
- ^ "The World Factbook". Archived from the original on 14 May 2009. Retrieved 5 January 2016.
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- ^ "Why financial year & calendar year differ in India?". Reuters. 10 November 2008.
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- ^ "Change fiscal year to Jan-Dec: Govt panel suggests break from 150-yr tradition". Hindustan Times. 28 December 2016. Retrieved 30 December 2016.
- ^ a b "India to bid good bye to its 'old' financial year in 2018?". The Financial Express. 12 July 2016. Retrieved 30 December 2016.
- ^ "Should financial year sync with calendar year? Govt to discuss". 28 June 2016. Retrieved 4 August 2016.
- ^ "Iran announces budget for coming fiscal year". Yahoo news. 2 March 2014. Retrieved 17 October 2015.
- ^ "Ireland-Key Tax Dates 2015". www.taxback.com. Retrieved 1 December 2015.
- ^ "The World Factbook". Retrieved 28 August 2016.
- ^ "The World Factbook". Retrieved 5 January 2016.
- ^ "The World Factbook". Archived from the original on 3 November 2010. Retrieved 5 January 2016.
{{cite web}}
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suggested) (help) - ^ RSS. "Lawmakers stress on changing Fiscal Year". ekantipur. Kantipur Publications. Retrieved 13 February 2016.
- ^ "Annual Report". Retrieved 5 January 2016.
- ^ "New Zealand International Financial Reporting Standards (NZIFRS)". Retrieved 5 January 2016.
- ^ "Year End Financial Statements". Retrieved 5 January 2016.
- ^ "Important dates". Inland Revenue. Retrieved 5 January 2016.
- ^ "Spain". The World Factbook. Central Intelligence Agency. Retrieved 5 May 2016.
- ^ "Sweden". The World Factbook. Central Intelligence Agency. Retrieved 1 May 2014.
- ^ "Skatteverket". Retrieved 19 May 2015.
- ^ "Bolagsverket". Retrieved 19 May 2015.
- ^ "Investing in Taiwan". Taiwan Investment Guide. 2008.
- ^ "Economy; Thailand; Fiscal Year". The World Factbook: Thailand. US Central Intelligence Agency. Retrieved 17 February 2015.
- ^ "The World Factbook". Retrieved 5 January 2016.
- ^ "Corporation Tax". Retrieved 5 January 2016.
- ^ HM Treasury Accounts Direction 2008–09
- ^ HM Revenue & Customs: Self Employed, retrieved October 2013
{{citation}}
: Check date values in:|accessdate=
(help) - ^ "Key Dates for UK Tax Year 2015/2016". www.taxback.com. Retrieved 1 December 2015.
- ^ Joseph, Pat (2008). Tax Answers at A Glance 08 09 (illustrated ed.). Lawpack Publishing Ltd. p. 5. ISBN 1-905261-81-0.
- ^ Steel, Duncan (2000). Marking time: the epic quest to invent the perfect calendar (illustrated ed.). John Wiley and Sons. p. 5. ISBN 0-471-29827-1.
- ^ The Statutes at Large and Treaties of the United States of America, Volume 5. Boston: Charles C. Little & James Brown. 1856. pp. 536–537.
- ^ "California Budget - California Department of Finance". www.dof.ca.gov. Retrieved 10 April 2015.
- ^ See, e.g., U.S. IRS Publication 538.
- ^ a b "26 U.S. Code § 441 - Period for computation of taxable income". LII / Legal Information Institute. Retrieved 5 January 2016.
- ^ 26 USC 443.
- ^ See instructions to IRS Form 1128 and 26 USC 441–444.