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[o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div 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data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Chart_of_various_fiscal_years" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Chart_of_various_fiscal_years"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Chart of various fiscal years</span> </div> </a> <ul id="toc-Chart_of_various_fiscal_years-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_year" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Tax_year"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Tax year</span> </div> </a> <ul id="toc-Tax_year-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Operation_by_jurisdiction" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Operation_by_jurisdiction"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Operation by jurisdiction</span> </div> </a> <button aria-controls="toc-Operation_by_jurisdiction-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Operation by jurisdiction subsection</span> </button> <ul id="toc-Operation_by_jurisdiction-sublist" class="vector-toc-list"> <li id="toc-Afghanistan" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Afghanistan"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Afghanistan</span> </div> </a> <ul id="toc-Afghanistan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Australia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Australia"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Australia</span> </div> </a> <ul id="toc-Australia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Austria" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Austria"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Austria</span> </div> </a> <ul id="toc-Austria-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Bangladesh" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Bangladesh"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Bangladesh</span> </div> </a> <ul id="toc-Bangladesh-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Belarus" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Belarus"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5</span> <span>Belarus</span> </div> </a> <ul id="toc-Belarus-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Brazil" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Brazil"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.6</span> <span>Brazil</span> </div> </a> <ul id="toc-Brazil-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Bulgaria" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Bulgaria"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.7</span> <span>Bulgaria</span> </div> </a> <ul id="toc-Bulgaria-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.8</span> <span>Canada</span> </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-China" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#China"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9</span> <span>China</span> </div> </a> <ul id="toc-China-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Colombia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Colombia"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.10</span> <span>Colombia</span> </div> </a> <ul id="toc-Colombia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Costa_Rica" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Costa_Rica"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.11</span> <span>Costa Rica</span> </div> </a> <ul id="toc-Costa_Rica-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Egypt" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Egypt"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.12</span> <span>Egypt</span> </div> </a> <ul id="toc-Egypt-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-France" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#France"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.13</span> <span>France</span> </div> </a> <ul id="toc-France-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Germany" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Germany"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.14</span> <span>Germany</span> </div> </a> <ul id="toc-Germany-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Greece" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Greece"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.15</span> <span>Greece</span> </div> </a> <ul id="toc-Greece-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hong_Kong" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hong_Kong"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.16</span> <span>Hong Kong</span> </div> </a> <ul id="toc-Hong_Kong-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-India" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#India"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.17</span> <span>India</span> </div> </a> <ul id="toc-India-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Indonesia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Indonesia"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.18</span> <span>Indonesia</span> </div> </a> <ul id="toc-Indonesia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Iran" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Iran"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.19</span> <span>Iran</span> </div> </a> <ul id="toc-Iran-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ireland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ireland"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.20</span> <span>Ireland</span> </div> </a> <ul id="toc-Ireland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Israel" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Israel"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.21</span> <span>Israel</span> </div> </a> <ul id="toc-Israel-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Italy" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Italy"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.22</span> <span>Italy</span> </div> </a> <ul id="toc-Italy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Japan" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Japan"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.23</span> <span>Japan</span> </div> </a> <ul id="toc-Japan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Lithuania" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Lithuania"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.24</span> <span>Lithuania</span> </div> </a> <ul id="toc-Lithuania-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Macau" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Macau"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.25</span> <span>Macau</span> </div> </a> <ul id="toc-Macau-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Malaysia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Malaysia"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.26</span> <span>Malaysia</span> </div> </a> <ul id="toc-Malaysia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Mexico" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Mexico"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.27</span> <span>Mexico</span> </div> </a> <ul id="toc-Mexico-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Moldova" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Moldova"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.28</span> <span>Moldova</span> </div> </a> <ul id="toc-Moldova-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Myanmar/Burma" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Myanmar/Burma"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.29</span> <span>Myanmar/Burma</span> </div> </a> <ul id="toc-Myanmar/Burma-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nepal" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Nepal"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.30</span> <span>Nepal</span> </div> </a> <ul id="toc-Nepal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-New_Zealand" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#New_Zealand"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.31</span> <span>New Zealand</span> </div> </a> <ul id="toc-New_Zealand-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pakistan" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Pakistan"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.32</span> <span>Pakistan</span> </div> </a> <ul id="toc-Pakistan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Philippines" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Philippines"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.33</span> <span>Philippines</span> </div> </a> <ul id="toc-Philippines-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Poland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Poland"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.34</span> <span>Poland</span> </div> </a> <ul id="toc-Poland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Portugal" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Portugal"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.35</span> <span>Portugal</span> </div> </a> <ul id="toc-Portugal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Qatar" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Qatar"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.36</span> <span>Qatar</span> </div> </a> <ul id="toc-Qatar-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Romania" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Romania"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.37</span> <span>Romania</span> </div> </a> <ul id="toc-Romania-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Russia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Russia"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.38</span> <span>Russia</span> </div> </a> <ul id="toc-Russia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Saudi_Arabia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Saudi_Arabia"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.39</span> <span>Saudi Arabia</span> </div> </a> <ul id="toc-Saudi_Arabia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Singapore" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Singapore"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.40</span> <span>Singapore</span> </div> </a> <ul id="toc-Singapore-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-South_Africa" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#South_Africa"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.41</span> <span>South Africa</span> </div> </a> <ul id="toc-South_Africa-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-South_Korea" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#South_Korea"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.42</span> <span>South Korea</span> </div> </a> <ul id="toc-South_Korea-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Spain" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Spain"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.43</span> <span>Spain</span> </div> </a> <ul id="toc-Spain-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sweden" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sweden"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.44</span> <span>Sweden</span> </div> </a> <ul id="toc-Sweden-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Switzerland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Switzerland"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.45</span> <span>Switzerland</span> </div> </a> <ul id="toc-Switzerland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Taiwan" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taiwan"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.46</span> <span>Taiwan</span> </div> </a> <ul id="toc-Taiwan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Thailand" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Thailand"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.47</span> <span>Thailand</span> </div> </a> <ul id="toc-Thailand-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Turkey" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Turkey"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.48</span> <span>Turkey</span> </div> </a> <ul id="toc-Turkey-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ukraine" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ukraine"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.49</span> <span>Ukraine</span> </div> </a> <ul id="toc-Ukraine-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Arab_Emirates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_Arab_Emirates"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.50</span> <span>United Arab Emirates</span> </div> </a> <ul id="toc-United_Arab_Emirates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.51</span> <span>United Kingdom</span> </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.52</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> <li id="toc-Federal_government" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Federal_government"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.52.1</span> <span>Federal government</span> </div> </a> <ul id="toc-Federal_government-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-State_governments" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#State_governments"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.52.2</span> <span>State governments</span> </div> </a> <ul id="toc-State_governments-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Vietnam" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Vietnam"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.53</span> <span>Vietnam</span> </div> </a> <ul id="toc-Vietnam-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Businesses_and_organizations" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Businesses_and_organizations"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Businesses and organizations</span> </div> </a> <ul id="toc-Businesses_and_organizations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Fiscal year</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 50 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-50" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">50 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B3%D9%86%D8%A9_%D9%85%D8%A7%D9%84%D9%8A%D8%A9" title="سنة مالية – Arabic" lang="ar" hreflang="ar" data-title="سنة مالية" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%AC%E0%A6%BF%E0%A6%A4%E0%A7%8D%E0%A6%A4%E0%A7%80%E0%A6%AF%E0%A6%BC_%E0%A6%AC%E0%A7%B0%E0%A7%8D%E0%A6%B7" title="বিত্তীয় বৰ্ষ – Assamese" lang="as" hreflang="as" data-title="বিত্তীয় বৰ্ষ" data-language-autonym="অসমীয়া" data-language-local-name="Assamese" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Maliyy%C9%99_ili" title="Maliyyə ili – Azerbaijani" lang="az" hreflang="az" data-title="Maliyyə ili" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%B0%D0%B2%D1%8B_%D0%B3%D0%BE%D0%B4" title="Фінансавы год – Belarusian" lang="be" hreflang="be" data-title="Фінансавы год" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%B0%D0%B2%D1%8B_%D0%B3%D0%BE%D0%B4" title="Фінансавы год – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Фінансавы год" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0_%D0%B3%D0%BE%D0%B4%D0%B8%D0%BD%D0%B0" title="Финансова година – Bulgarian" lang="bg" hreflang="bg" data-title="Финансова година" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Any_fiscal" title="Any fiscal – Catalan" lang="ca" hreflang="ca" data-title="Any fiscal" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Blwyddyn_ariannol" title="Blwyddyn ariannol – Welsh" lang="cy" hreflang="cy" data-title="Blwyddyn ariannol" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Regnskabs%C3%A5r" title="Regnskabsår – Danish" lang="da" hreflang="da" data-title="Regnskabsår" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Gesch%C3%A4ftsjahr" title="Geschäftsjahr – German" lang="de" hreflang="de" data-title="Geschäftsjahr" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Majandusaasta" title="Majandusaasta – Estonian" lang="et" hreflang="et" data-title="Majandusaasta" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/A%C3%B1o_fiscal" title="Año fiscal – Spanish" lang="es" hreflang="es" data-title="Año fiscal" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Financa_jaro" title="Financa jaro – Esperanto" lang="eo" hreflang="eo" data-title="Financa jaro" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Ekitaldi_ekonomiko" title="Ekitaldi ekonomiko – Basque" lang="eu" hreflang="eu" data-title="Ekitaldi ekonomiko" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B3%D8%A7%D9%84_%D9%85%D8%A7%D9%84%DB%8C" title="سال مالی – Persian" lang="fa" hreflang="fa" data-title="سال مالی" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Exercice_comptable" title="Exercice comptable – French" lang="fr" hreflang="fr" data-title="Exercice comptable" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-gu mw-list-item"><a href="https://gu.wikipedia.org/wiki/%E0%AA%A8%E0%AA%BE%E0%AA%A3%E0%AA%BE%E0%AA%95%E0%AB%80%E0%AA%AF_%E0%AA%B5%E0%AA%B0%E0%AB%8D%E0%AA%B7" title="નાણાકીય વર્ષ – Gujarati" lang="gu" hreflang="gu" data-title="નાણાકીય વર્ષ" data-language-autonym="ગુજરાતી" data-language-local-name="Gujarati" class="interlanguage-link-target"><span>ગુજરાતી</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%9A%8C%EA%B3%84_%EC%97%B0%EB%8F%84" title="회계 연도 – Korean" lang="ko" hreflang="ko" data-title="회계 연도" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%96%D5%AB%D5%B6%D5%A1%D5%B6%D5%BD%D5%A1%D5%AF%D5%A1%D5%B6_%D5%BF%D5%A1%D6%80%D5%AB" title="Ֆինանսական տարի – Armenian" lang="hy" hreflang="hy" data-title="Ֆինանսական տարի" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B7" title="वित्त वर्ष – Hindi" lang="hi" hreflang="hi" data-title="वित्त वर्ष" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Financala_yaro" title="Financala yaro – Ido" lang="io" hreflang="io" data-title="Financala yaro" data-language-autonym="Ido" data-language-local-name="Ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Tahun_fiskal" title="Tahun fiskal – Indonesian" lang="id" hreflang="id" data-title="Tahun fiskal" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-os mw-list-item"><a href="https://os.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%BD_%D0%B0%D0%B7" title="Финансон аз – Ossetic" lang="os" hreflang="os" data-title="Финансон аз" data-language-autonym="Ирон" data-language-local-name="Ossetic" class="interlanguage-link-target"><span>Ирон</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Anno_fiscale" title="Anno fiscale – Italian" lang="it" hreflang="it" data-title="Anno fiscale" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%A9%D7%A0%D7%AA_%D7%9B%D7%A1%D7%A4%D7%99%D7%9D" title="שנת כספים – Hebrew" lang="he" hreflang="he" data-title="שנת כספים" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B9%E0%B2%A3%E0%B2%95%E0%B2%BE%E0%B2%B8%E0%B2%BF%E0%B2%A8_%E0%B2%B5%E0%B2%B0%E0%B3%8D%E0%B2%B7" title="ಹಣಕಾಸಿನ ವರ್ಷ – Kannada" lang="kn" hreflang="kn" data-title="ಹಣಕಾಸಿನ ವರ್ಷ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D2%9A%D0%B0%D1%80%D0%B6%D1%8B_%D0%B6%D1%8B%D0%BB%D1%8B" title="Қаржы жылы – Kazakh" lang="kk" hreflang="kk" data-title="Қаржы жылы" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/%C3%9Czleti_%C3%A9v" title="Üzleti év – Hungarian" lang="hu" hreflang="hu" data-title="Üzleti év" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%A7%E0%B4%A8%E0%B4%95%E0%B4%BE%E0%B4%B0%E0%B5%8D%E0%B4%AF_%E0%B4%B5%E0%B5%BC%E0%B4%B7%E0%B4%82" title="ധനകാര്യ വർഷം – Malayalam" lang="ml" hreflang="ml" data-title="ധനകാര്യ വർഷം" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Tahun_fiskal" title="Tahun fiskal – Malay" lang="ms" hreflang="ms" data-title="Tahun fiskal" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D0%B6%D0%B8%D0%BB" title="Санхүүгийн жил – Mongolian" lang="mn" hreflang="mn" data-title="Санхүүгийн жил" data-language-autonym="Монгол" data-language-local-name="Mongolian" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Boekjaar" title="Boekjaar – Dutch" lang="nl" hreflang="nl" data-title="Boekjaar" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E4%BC%9A%E8%A8%88%E5%B9%B4%E5%BA%A6" title="会計年度 – Japanese" lang="ja" hreflang="ja" data-title="会計年度" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Byudjet_yili" title="Byudjet yili – Uzbek" lang="uz" hreflang="uz" data-title="Byudjet yili" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%D9%8A_%DA%A9%D8%A7%D9%84" title="مالي کال – Pashto" lang="ps" hreflang="ps" data-title="مالي کال" data-language-autonym="پښتو" data-language-local-name="Pashto" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Rok_podatkowy" title="Rok podatkowy – Polish" lang="pl" hreflang="pl" data-title="Rok podatkowy" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Ano_fiscal" title="Ano fiscal – Portuguese" lang="pt" hreflang="pt" data-title="Ano fiscal" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/An_fiscal" title="An fiscal – Romanian" lang="ro" hreflang="ro" data-title="An fiscal" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D1%8B%D0%B9_%D0%B3%D0%BE%D0%B4" title="Финансовый год – Russian" lang="ru" hreflang="ru" data-title="Финансовый год" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Viti_fiskal" title="Viti fiskal – Albanian" lang="sq" hreflang="sq" data-title="Viti fiskal" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Fiscal_year" title="Fiscal year – Simple English" lang="en-simple" hreflang="en-simple" data-title="Fiscal year" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tilikausi" title="Tilikausi – Finnish" lang="fi" hreflang="fi" data-title="Tilikausi" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/R%C3%A4kenskaps%C3%A5r" title="Räkenskapsår – Swedish" lang="sv" hreflang="sv" data-title="Räkenskapsår" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%A8%E0%AE%BF%E0%AE%A4%E0%AE%BF%E0%AE%AF%E0%AE%BE%E0%AE%A3%E0%AF%8D%E0%AE%9F%E0%AF%81" title="நிதியாண்டு – Tamil" lang="ta" hreflang="ta" data-title="நிதியாண்டு" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%9B%E0%B8%B5%E0%B8%87%E0%B8%9A%E0%B8%9B%E0%B8%A3%E0%B8%B0%E0%B8%A1%E0%B8%B2%E0%B8%93" title="ปีงบประมาณ – Thai" lang="th" hreflang="th" data-title="ปีงบประมาณ" data-language-autonym="ไทย" data-language-local-name="Thai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Mali_y%C4%B1l" title="Mali yıl – Turkish" lang="tr" hreflang="tr" data-title="Mali yıl" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A4%D1%96%D1%81%D0%BA%D0%B0%D0%BB%D1%8C%D0%BD%D0%B8%D0%B9_%D1%80%D1%96%D0%BA" title="Фіскальний рік – Ukrainian" lang="uk" hreflang="uk" data-title="Фіскальний рік" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C_%D8%B3%D8%A7%D9%84" title="مالی سال – Urdu" lang="ur" hreflang="ur" data-title="مالی سال" data-language-autonym="اردو" data-language-local-name="Urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/N%C4%83m_t%C3%A0i_ch%C3%ADnh" title="Năm tài chính – Vietnamese" lang="vi" hreflang="vi" data-title="Năm tài chính" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E6%9C%83%E8%A8%88%E5%B9%B4%E5%BA%A6" title="會計年度 – Chinese" lang="zh" hreflang="zh" data-title="會計年度" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q191891#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu 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href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a 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href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting" title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>A <b>fiscal year</b> (also known as a <b>financial year</b>, or sometimes <b>budget year</b>) is used in government accounting, which varies between countries, and for budget purposes. It is also used for <a href="/wiki/Financial_report" class="mw-redirect" title="Financial report">financial reporting</a> by businesses and other organizations. Laws in many <a href="/wiki/Jurisdictions" class="mw-redirect" title="Jurisdictions">jurisdictions</a> require company financial reports to be prepared and published on an annual basis but generally with the reporting period not aligning with the <a href="/wiki/Calendar_year" title="Calendar year">calendar year</a> (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 <a href="/wiki/Direct_taxes" class="mw-redirect" title="Direct taxes">direct taxes</a>, 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 <a href="/wiki/Anniversary" title="Anniversary">anniversary</a> basis. </p><p>Some companies, such as <a href="/wiki/Cisco_Systems" class="mw-redirect" title="Cisco Systems">Cisco Systems</a>,<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>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.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> That is the case in many countries around the world with a few exceptions such as Australia, New Zealand, and Japan.<sup id="cite_ref-Fiscal_Year_4-0" class="reference"><a href="#cite_note-Fiscal_Year-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Many universities have a fiscal year which ends during the summer to align the fiscal year with the <a href="/wiki/Academic_year" title="Academic year">academic year</a> (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 <a href="/wiki/Northern_Hemisphere" title="Northern Hemisphere">Northern Hemisphere</a>, that is July to the next June. In the <a href="/wiki/Southern_Hemisphere" title="Southern Hemisphere">Southern Hemisphere</a>, 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. </p><p>Some media/communication-based organizations use a <a href="/wiki/Broadcast_calendar" title="Broadcast calendar">broadcast calendar</a> as the basis for their fiscal year. </p><p>Fiscal years' names are often shortened based on the year in which they <i>end</i>; for example, "fiscal year 2023-2024" and "FY24" are synonymous. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Chart_of_various_fiscal_years">Chart of various fiscal years</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=1" title="Edit section: Chart of various fiscal years"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable collapsible" border="1"> <caption>Start date of fiscal year by country </caption> <tbody><tr> <th width="90px">Country </th> <th width="100px">Purpose </th> <th width="20px">(Jul) </th> <th width="20px">(Aug) </th> <th width="20px">(Sep) </th> <th width="20px">(Oct) </th> <th width="20px">(Nov) </th> <th width="20px">(Dec) </th> <th width="20px">Jan </th> <th width="20px">Feb </th> <th width="20px">Mar </th> <th width="20px">Apr </th> <th width="20px">May </th> <th width="20px">Jun </th> <th width="20px">Jul </th> <th width="20px">Aug </th> <th width="20px">Sep </th> <th width="20px">Oct </th> <th width="20px">Nov </th> <th width="20px">Dec </th> <th width="20px">(Jan) </th> <th width="20px">(Feb) </th> <th width="20px">(Mar) </th></tr> <tr> <td colspan="2">Australia </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Austria </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Bangladesh </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Belgium </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Brazil </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td rowspan="2">Canada </td> <td>government </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td></tr> <tr> <td>corporate/personal </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">China </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Costa Rica </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Croatia </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Egypt </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Ethiopia </td> <td colspan="12" style="background: #ABCDEF;">8 July </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">France </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Germany </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Greece </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Hong Kong </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td></tr> <tr> <td colspan="2">India </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td></tr> <tr> <td colspan="2">Indonesia </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Iran </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;">21 March </td> <td> </td></tr> <tr> <td colspan="2">Israel </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Italy </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td rowspan="2">Japan </td> <td>government/corporate </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td></tr> <tr> <td>personal </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Kenya </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Latvia </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Lithuania </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Malaysia </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Mexico </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Moldova </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Nepal </td> <td colspan="12" style="background: #ABCDEF;">16 July </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Netherlands </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td rowspan="2">New Zealand </td> <td>government </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td>corporate/personal </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td></tr> <tr> <td colspan="2">Norway </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Pakistan </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Philippines </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Portugal </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Qatar </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Republic of Ireland </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Romania </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Russia </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td rowspan="2">Singapore </td> <td>government </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td></tr> <tr> <td>personal </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">South Africa </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td></tr> <tr> <td colspan="2">South Korea </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Spain </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Sweden </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Switzerland </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Taiwan </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Thailand </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">Turkey </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td colspan="2">United Arab Emirates </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td rowspan="2">United Kingdom </td> <td>personal </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;">6 April </td></tr> <tr> <td>corporate/government </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;">1 April<sup id="cite_ref-Interpretation_Act_1978_5-0" class="reference"><a href="#cite_note-Interpretation_Act_1978-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td rowspan="3">United States </td> <td>federal </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td>most states </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <td>corporate/personal </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td colspan="12" style="background: #ABCDEF;"> </td> <td> </td> <td> </td> <td> </td></tr> <tr> <th>Country </th> <th>Purpose </th> <th>(Jul) </th> <th>(Aug) </th> <th>(Sep) </th> <th>(Oct) </th> <th>(Nov) </th> <th>(Dec) </th> <th>Jan </th> <th>Feb </th> <th>Mar </th> <th>Apr </th> <th>May </th> <th>Jun </th> <th>Jul </th> <th>Aug </th> <th>Sep </th> <th>Oct </th> <th>Nov </th> <th>Dec </th> <th>(Jan) </th> <th>(Feb) </th> <th>(Mar) </th></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Tax_year">Tax year</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=2" title="Edit section: Tax year"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Some federal countries, such as Canada and Switzerland, require the provincial or cantonal tax year to 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.<sup id="cite_ref-USC441_7-0" class="reference"><a href="#cite_note-USC441-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> However, short years are permitted as the first year or when changing tax years.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p>Most countries require all individuals to pay income tax based on the calendar year. Significant exceptions include: </p> <ul><li>Australia: individuals pay income tax based on the financial year of 1 July until 30 June.<sup id="cite_ref-ASIC_9-0" class="reference"><a href="#cite_note-ASIC-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup></li> <li>United Kingdom: the tax year for individuals begins on 6 April. This is due to Britain historically having a calendar year starting on <a href="/wiki/Quarter_days#In_England" title="Quarter days">Lady Day</a> (25 March) in the <a href="/wiki/Julian_calendar" title="Julian calendar">Julian calendar</a> but a fiscal year ending on that day. When the UK <a href="/wiki/Calendar_(New_Style)_Act_1750" title="Calendar (New Style) Act 1750">adopted the Gregorian calendar</a> in 1752, 25 March translated to 5 April and 26 March to 6 April. (See <a href="/wiki/History_of_taxation_in_the_United_Kingdom#Start_of_tax_year" title="History of taxation in the United Kingdom">History of taxation in the United Kingdom#Start of tax year</a> for more detailed explanation.)</li> <li>United States: individuals may (but rarely do) elect any tax year, subject to IRS approval.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup></li></ul> <p>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.<sup id="cite_ref-USC441_7-1" class="reference"><a href="#cite_note-USC441-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Operation_by_jurisdiction">Operation by jurisdiction</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=3" title="Edit section: Operation by jurisdiction"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In some jurisdictions, particularly those that permit <a href="/wiki/Tax_consolidation" title="Tax consolidation">tax consolidation</a>, companies that are part of a <a href="/wiki/Business_group" class="mw-redirect" title="Business group">group</a> 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 once or not at all.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (May 2014)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Afghanistan">Afghanistan</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=4" title="Edit section: Afghanistan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Afghanistan" title="Afghanistan">Afghanistan</a>, from 2011 to 2021, the fiscal year began on 1<span class="nowrap"> </span><a href="/wiki/Farvardin" title="Farvardin">Hamal</a> (20th or 21 March).<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> The fiscal year aligned with the Persian or <a href="/wiki/Solar_Hijri_calendar" title="Solar Hijri calendar">Solar Hijri calendar</a> used in Afghanistan at the time. </p><p>Following transfer of power to the <a href="/wiki/Taliban" title="Taliban">Taliban</a> administration in September 2021, Afghanistan abandoned the Solar Hijri calendar in favour of the <a href="/wiki/Lunar_Hijri_calendar" class="mw-redirect" title="Lunar Hijri calendar">Lunar Hijri calendar</a>. The fiscal cycle was restarted with effect from 1<span class="nowrap"> </span><a href="/wiki/Muharram" title="Muharram">Muharram</a> 1444 <a href="/wiki/Anno_Hegirae" class="mw-redirect" title="Anno Hegirae">AH</a> (30<span class="nowrap"> </span>July 2022)<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Australia">Australia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=5" title="Edit section: Australia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Australia" title="Australia">Australia</a>, 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.<sup id="cite_ref-ASIC_9-1" class="reference"><a href="#cite_note-ASIC-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> 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. </p><p>For government accounting and budget purposes, pre-<a href="/wiki/Federation_of_Australia" title="Federation of Australia">Federation</a> 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 financial year standard since its inception in 1901.<sup id="cite_ref-Arndt_1990_13-0" class="reference"><a href="#cite_note-Arndt_1990-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-Arndt_1990_13-1" class="reference"><a href="#cite_note-Arndt_1990-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p><p>The Financial year is split into four quarters which cover the following periods:<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Quarter </th> <th>Period covered </th></tr> <tr> <td>Quarter 1 </td> <td>1 Jul – 30 Sep </td></tr> <tr> <td>Quarter 2 </td> <td>1 Oct – 31 Dec </td></tr> <tr> <td>Quarter 3 </td> <td>1 Jan – 31 Mar </td></tr> <tr> <td>Quarter 4 </td> <td>1 Apr – 30 Jun </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Austria">Austria</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=6" title="Edit section: Austria"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Austria" title="Austria">Austria</a>, the fiscal year is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Bangladesh">Bangladesh</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=7" title="Edit section: Bangladesh"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Bangladesh" title="Bangladesh">Bangladesh</a>, the fiscal year is 1 July to the next 30 June.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Belarus">Belarus</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=8" title="Edit section: Belarus"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Belarus" title="Belarus">Belarus</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Brazil">Brazil</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=9" title="Edit section: Brazil"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Brazil" title="Brazil">Brazil</a>, the fiscal year is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Bulgaria">Bulgaria</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=10" title="Edit section: Bulgaria"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Bulgaria" title="Bulgaria">Bulgaria</a>, the fiscal year is the calendar year, 1 January to 31 December, both for personal income tax<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> and for corporate taxes.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Canada">Canada</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=11" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Canada" title="Canada">Canada</a>, the government's financial year is 1 April to 31 March.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> <br />(Q1 1 April – 30 June, Q2 1 July – 30 Sept, Q3 1 Oct – 31 Dec and Q4 1 Jan – 31 Mar) </p><p>For individual taxpayers, the fiscal year is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="China">China</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=12" title="Edit section: China"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/China" title="China">China</a>, 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.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Colombia">Colombia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=13" title="Edit section: Colombia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Colombia" title="Colombia">Colombia</a>, the fiscal year is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Costa_Rica">Costa Rica</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=14" title="Edit section: Costa Rica"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Costa_Rica" title="Costa Rica">Costa Rica</a>, the fiscal year is the calendar year. January to December. As of 2019 when the tax laws changed. <sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Egypt">Egypt</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=15" title="Edit section: Egypt"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Egypt" title="Egypt">Egypt</a>, the fiscal year is 1 July to 30 June.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="France">France</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=16" title="Edit section: France"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/France" title="France">France</a>, the fiscal year is the calendar year, 1 January to 31 December, and has been since at least 1911.<sup id="cite_ref-McKenna_23-0" class="reference"><a href="#cite_note-McKenna-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Germany">Germany</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=17" title="Edit section: Germany"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Germany, the fiscal year runs from 1 January until 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Greece">Greece</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=18" title="Edit section: Greece"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Greece" title="Greece">Greece</a>, the fiscal year is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Hong_Kong">Hong Kong</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=19" title="Edit section: Hong Kong"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Hong_Kong" title="Hong Kong">Hong Kong</a>, the government's financial year runs from 1 April to 31 March.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> </p><p>However, a company incorporated in Hong Kong can determine its own financial year-end, which may be different from the government fiscal year. </p> <div class="mw-heading mw-heading3"><h3 id="India">India</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=20" title="Edit section: India"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/India" title="India">India</a>, the government's financial year runs from 1 April to 31 March the following year.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p><p>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 financial or fiscal year. </p><p>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.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> Prior to 1867, India followed a fiscal year that ran from 1 May to 30 April.<sup id="cite_ref-FT_29-0" class="reference"><a href="#cite_note-FT-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p>On 4 May 2017, <a href="/wiki/Madhya_Pradesh" title="Madhya Pradesh">Madhya Pradesh</a> 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.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Indonesia">Indonesia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=21" title="Edit section: Indonesia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Indonesia" title="Indonesia">Indonesia</a>, 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.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Iran">Iran</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=22" title="Edit section: Iran"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Iran" title="Iran">Iran</a>, the fiscal year usually starts on 21st or 22 March (1st of <a href="/wiki/Farvardin" title="Farvardin">Farvardin</a> in the <a href="/wiki/Solar_Hejri_calendar" class="mw-redirect" title="Solar Hejri calendar">Solar Hejri calendar</a>) and concludes on next year's 20th or 21 March (29th or 30th of <a href="/wiki/Esfand" title="Esfand">Esfand</a> in the <a href="/wiki/Solar_Hijri_calendar" title="Solar Hijri calendar">Solar Hijri calendar</a>).<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Ireland">Ireland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=23" title="Edit section: Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Ireland" title="Ireland">Ireland</a>, 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 <a href="/wiki/Euro" title="Euro">euro</a>. The 2001 tax year was nine months, from April to December.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Israel">Israel</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=24" title="Edit section: Israel"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Israel" title="Israel">Israel</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Italy">Italy</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=25" title="Edit section: Italy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Italy" title="Italy">Italy</a>, 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.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Japan">Japan</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=26" title="Edit section: Japan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Japan" title="Japan">Japan</a>, the government's financial year is from 1 April to 31 March.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> </p><p>Japan's <a href="/wiki/Income_tax" title="Income tax">income tax</a> year is 1 January to 31 December,<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> but <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a> is charged according to the corporation's own annual period;<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> most Japanese corporations elect their annual period to follow the government fiscal year (1 April to 31 March). </p> <div class="mw-heading mw-heading3"><h3 id="Lithuania">Lithuania</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=27" title="Edit section: Lithuania"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Lithuania" title="Lithuania">Lithuania</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Macau">Macau</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=28" title="Edit section: Macau"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Macau" title="Macau">Macau</a>, the government's financial year is 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Malaysia">Malaysia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=29" title="Edit section: Malaysia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Malaysia" title="Malaysia">Malaysia</a>, the tax year for individuals is the calendar year, from 1 January to 31 December.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> </p><p>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.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> Private businesses usually choose the last day of the calender year or the last day of the quarter for their financial year end. </p><p>Generally, the government releases the annual <a href="/wiki/Malaysian_federal_budget" title="Malaysian federal budget">federal budget</a> in October, ahead of the fiscal year. </p> <div class="mw-heading mw-heading3"><h3 id="Mexico">Mexico</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=30" title="Edit section: Mexico"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Mexico" title="Mexico">Mexico</a>, the fiscal year is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Moldova">Moldova</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=31" title="Edit section: Moldova"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Moldova" title="Moldova">Moldova</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Myanmar/Burma"><span id="Myanmar.2FBurma"></span>Myanmar/Burma</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=32" title="Edit section: Myanmar/Burma"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Myanmar" title="Myanmar">Myanmar</a>, the fiscal year is 1 April to 31 March.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Nepal">Nepal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=33" title="Edit section: Nepal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Nepal" title="Nepal">Nepal</a>, the fiscal year is 16 July (29 <a href="/wiki/Dila_(month)" title="Dila (month)">Dilā</a> in <a href="/wiki/Nepal_Sambat" title="Nepal Sambat">Nepal Sambat</a>) to 15 July (28 Dilā in Nepal Sambat).<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="New_Zealand">New Zealand</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=34" title="Edit section: New Zealand"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a>, the government's fiscal<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> and financial reporting<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> year is 1 July to the next 30 June<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> and applies also to the budget. The company and personal financial year<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> is 1 April to 31 March and applies to company and personal income tax. </p> <div class="mw-heading mw-heading3"><h3 id="Pakistan">Pakistan</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=35" title="Edit section: Pakistan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Pakistan" title="Pakistan">Pakistan</a>, 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.<sup id="cite_ref-Fund2012_49-0" class="reference"><a href="#cite_note-Fund2012-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Philippines">Philippines</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=36" title="Edit section: Philippines"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the <a href="/wiki/Philippines" title="Philippines">Philippines</a>, the government's fiscal year is the calendar year, from 1 January to 31 December.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p><p>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.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Poland">Poland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=37" title="Edit section: Poland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Poland" title="Poland">Poland</a>, the fiscal year is the calendar year, from 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Portugal">Portugal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=38" title="Edit section: Portugal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Portugal" title="Portugal">Portugal</a>, the fiscal year is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Qatar">Qatar</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=39" title="Edit section: Qatar"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Qatar" title="Qatar">Qatar</a>, the fiscal year is from 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Romania">Romania</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=40" title="Edit section: Romania"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Romania" title="Romania">Romania</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Russia">Russia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=41" title="Edit section: Russia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Russia" title="Russia">Russia</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-McKenna_23-1" class="reference"><a href="#cite_note-McKenna-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template noprint noexcerpt Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:NOTRS" class="mw-redirect" title="Wikipedia:NOTRS"><span title="This claim needs references to better sources. (May 2024)">better source needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Saudi_Arabia">Saudi Arabia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=42" title="Edit section: Saudi Arabia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Saudi_Arabia" title="Saudi Arabia">Saudi Arabia</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Singapore">Singapore</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=43" title="Edit section: Singapore"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Singapore" title="Singapore">Singapore</a>, the fiscal year for the calculation of <a href="/wiki/Income_tax_in_Singapore" title="Income tax in Singapore">personal income taxes</a> is 1 January to 31 December.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p><p>The fiscal year for the <a href="/wiki/Government_of_Singapore" title="Government of Singapore">Government of Singapore</a> and many <a href="/wiki/Government-owned_corporation" class="mw-redirect" title="Government-owned corporation">government-linked corporations</a> is 1 April to 31 March.<sup id="cite_ref-Fiscal_Year_4-1" class="reference"><a href="#cite_note-Fiscal_Year-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>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.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="South_Africa">South Africa</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=44" title="Edit section: South Africa"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/South_Africa" title="South Africa">South Africa</a>, the financial year for the <a href="/wiki/Government_of_South_Africa" title="Government of South Africa">Government of South Africa</a> is 1 April to 31 March.<sup id="cite_ref-Fiscal_Year_4-2" class="reference"><a href="#cite_note-Fiscal_Year-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>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.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (May 2014)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="South_Korea">South Korea</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=45" title="Edit section: South Korea"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/South_Korea" title="South Korea">South Korea</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Spain">Spain</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=46" title="Edit section: Spain"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Spain" title="Spain">Spain</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Sweden">Sweden</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=47" title="Edit section: Sweden"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Sweden" title="Sweden">Sweden</a>, the fiscal year for individuals is the calendar year, 1 January to 31 December.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p><p>The fiscal year for an organisation is typically one of the following: </p> <ul><li>1 January to 31 December</li> <li>1 May to 30 April</li> <li>1 July to 30 June</li> <li>1 September to 31 August</li></ul> <p>However, all calendar months are allowed. If an organisation wishes to change into a non-calendar year, permission from the <a href="/wiki/Swedish_Tax_Agency" title="Swedish Tax Agency">Tax Authority</a> is required.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Switzerland">Switzerland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=48" title="Edit section: Switzerland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Switzerland" title="Switzerland">Switzerland</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Taiwan">Taiwan</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=49" title="Edit section: Taiwan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Taiwan" title="Taiwan">Taiwan</a>, 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.<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Thailand">Thailand</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=50" title="Edit section: Thailand"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Thailand" title="Thailand">Thailand</a>, the government's fiscal year (FY) is 1 October to 30 September of the following year.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> For individual taxpayers it is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading3"><h3 id="Turkey">Turkey</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=51" title="Edit section: Turkey"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Turkey" title="Turkey">Turkey</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Ukraine">Ukraine</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=52" title="Edit section: Ukraine"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Ukraine" title="Ukraine">Ukraine</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_Arab_Emirates">United Arab Emirates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=53" title="Edit section: United Arab Emirates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the <a href="/wiki/United_Arab_Emirates" title="United Arab Emirates">United Arab Emirates</a>, the fiscal year is the calendar year, 1 January to 31 December.<sup id="cite_ref-Fiscal_Year_4-3" class="reference"><a href="#cite_note-Fiscal_Year-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_Kingdom">United Kingdom</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=54" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, the financial year runs from 1 April to 31 March for the purposes of government financial statements.<sup id="cite_ref-Interpretation_Act_1978_5-1" class="reference"><a href="#cite_note-Interpretation_Act_1978-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> For personal tax purposes the fiscal year starts on 6 April and ends on 5 April of the next calendar year.<sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p><p>Although <a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">United Kingdom corporation tax</a> 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.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p><p>A number of major corporations that were once government-owned, such as <a href="/wiki/BT_Group" title="BT Group">BT Group</a> and the <a href="/wiki/National_Grid_(UK)" class="mw-redirect" title="National Grid (UK)">National Grid</a>, 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 <a href="/wiki/Privatisation" class="mw-redirect" title="Privatisation">privatisation</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (May 2014)">citation needed</span></a></i>]</sup> </p><p>The 5 April year end for income tax reflects the old civil and <a href="/wiki/Ecclesiastical_calendar" class="mw-redirect" title="Ecclesiastical calendar">ecclesiastical calendar</a> under which New Year began on 25 March (<i><a href="/wiki/Lady_Day" title="Lady Day">Lady Day</a></i>). The difference between the two dates is accounted for by the eleven days omitted in September 1752 due to the <a href="/wiki/Calendar_(New_Style)_Act_1750" title="Calendar (New Style) Act 1750">Calendar (New Style) Act 1750</a> by which <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Great Britain</a> also converted from the <a href="/wiki/Julian_Calendar" class="mw-redirect" title="Julian Calendar">Julian Calendar</a> to the <a href="/wiki/Gregorian_Calendar" class="mw-redirect" title="Gregorian Calendar">Gregorian Calendar</a>. However, although the calendar year finished on 24 March, the tax year finished a day later, on 25 March, the <a href="/wiki/Quarter_Day" class="mw-redirect" title="Quarter Day">Quarter Day</a> – 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 <a href="/wiki/History_of_taxation_in_the_United_Kingdom#Start_of_tax_year" title="History of taxation in the United Kingdom">History of taxation in the United Kingdom#Start of tax year</a>.) </p> <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=55" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Federal_government">Federal government</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=56" title="Edit section: Federal government"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the <a href="/wiki/United_States" title="United States">United States</a>, 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 "FY25" or "FY2024-25", which began on 1 October and will end on 30 September. </p><p>In 1843, the federal government changed the fiscal year from a calendar year to one starting on 1 July,<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> which lasted until 1976. The <a href="/wiki/Congressional_Budget_and_Impoundment_Control_Act_of_1974" title="Congressional Budget and Impoundment Control Act of 1974">Congressional Budget and Impoundment Control Act of 1974</a> 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. </p><p>For example, the <a href="/wiki/Federal_government_of_the_United_States" title="Federal government of the United States">United States government</a> Fiscal Year 2024-25 is: </p> <ul><li>1st quarter: 1 October 2024 – 31 December 2024</li> <li>2nd quarter: 1 January 2025 – 31 March 2025</li> <li>3rd quarter: 1 April 2025 – 30 June 2025</li> <li>4th quarter: 1 July 2025 – 30 September 2025</li></ul> <div class="mw-heading mw-heading4"><h4 id="State_governments">State governments</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=57" title="Edit section: State governments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/State_governments_of_the_United_States" title="State governments of the United States">State governments</a> set their own fiscal year. Forty-six of the fifty states set their fiscal year to end on 30 June.<sup id="cite_ref-NCSL_69-0" class="reference"><a href="#cite_note-NCSL-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> Four states have fiscal years that end on a different date: </p> <ul><li><a href="/wiki/Alabama" title="Alabama">Alabama</a>, ends 30 September</li> <li><a href="/wiki/Michigan" title="Michigan">Michigan</a>, ends 30 September</li> <li><a href="/wiki/New_York_(state)" title="New York (state)">New York</a>, ends 31 March<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Texas" title="Texas">Texas</a>, ends 31 August</li></ul> <p>The fiscal year for the <a href="/wiki/Washington,_DC" class="mw-redirect" title="Washington, DC">Washington, DC</a> government ends on 30 September.<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> </p><p>Among the inhabited <a href="/wiki/Territories_of_the_United_States" title="Territories of the United States">territories of the United States</a>, most align with the federal fiscal year, ending on 30 September. These include <a href="/wiki/American_Samoa" title="American Samoa">American Samoa</a>, <a href="/wiki/Guam" title="Guam">Guam</a>, the <a href="/wiki/Northern_Mariana_Islands" title="Northern Mariana Islands">Northern Mariana Islands</a> and the <a href="/wiki/United_States_Virgin_Islands" title="United States Virgin Islands">US Virgin Islands</a>.<sup id="cite_ref-NCSL_69-1" class="reference"><a href="#cite_note-NCSL-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Puerto_Rico" title="Puerto Rico">Puerto Rico</a> is the exception, with its fiscal year ending on 30 June. </p> <div class="mw-heading mw-heading3"><h3 id="Vietnam">Vietnam</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=58" title="Edit section: Vietnam"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Vietnam" title="Vietnam">Vietnam</a>, the fiscal year is the calendar year, 1 January to 31 December. </p> <div class="mw-heading mw-heading2"><h2 id="Businesses_and_organizations">Businesses and organizations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=59" title="Edit section: Businesses and organizations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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. 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 <a href="/wiki/Inventory" title="Inventory">inventory</a> than their average daily inventory over the whole year.<sup id="cite_ref-72" class="reference"><a href="#cite_note-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=60" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/4%E2%80%934%E2%80%935_calendar" title="4–4–5 calendar">4–4–5 calendar</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=61" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFRichtel2004" class="citation news cs1">Richtel, Matt (12 May 2004). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2004/05/12/business/cisco-profit-for-quarter-slightly-beats-estimates.html">"Cisco profit for quarter slightly beats estimates"</a>. <i>The New York Times</i><span class="reference-accessdate">. Retrieved <span class="nowrap">14 August</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=Cisco+profit+for+quarter+slightly+beats+estimates&rft.date=2004-05-12&rft.aulast=Richtel&rft.aufirst=Matt&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2004%2F05%2F12%2Fbusiness%2Fcisco-profit-for-quarter-slightly-beats-estimates.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Ed St John<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citing_sources#What_information_to_include" title="Wikipedia:Citing sources"><span title="A complete citation is needed. (June 2024)">full citation needed</span></a></i>]</sup></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThomson_ONE_Banker2011" class="citation news cs1">Thomson ONE Banker (31 March 2011). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110708233724/http://media.ft.com/cms/35094546-98d4-11e0-bd66-00144feab49a.pdf">"FT UK 500 2011"</a> <span class="cs1-format">(PDF)</span>. <i><a href="/wiki/Financial_Times" title="Financial Times">Financial Times</a></i>. Archived from <a rel="nofollow" class="external text" href="http://media.ft.com/cms/35094546-98d4-11e0-bd66-00144feab49a.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 8 July 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">14 August</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Financial+Times&rft.atitle=FT+UK+500+2011&rft.date=2011-03-31&rft.au=Thomson+ONE+Banker&rft_id=http%3A%2F%2Fmedia.ft.com%2Fcms%2F35094546-98d4-11e0-bd66-00144feab49a.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></span> </li> <li id="cite_note-Fiscal_Year-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-Fiscal_Year_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Fiscal_Year_4-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Fiscal_Year_4-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-Fiscal_Year_4-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20200430054150/https://www.cia.gov/library/publications/the-world-factbook/fields/228.html">"Fiscal Year"</a>. <i>The World Factbook</i>. <a href="/wiki/Central_Intelligence_Agency" title="Central Intelligence Agency">Central Intelligence Agency</a>. 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Retrieved <span class="nowrap">16 February</span> 2024</span>. <q><span class="cs1-kern-left"></span>"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. [1889]</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=legislation.gov.uk&rft.atitle=Interpretation+Act+1978%26%2358%3B+Schedule+1&rft_id=https%3A%2F%2Flegislation.gov.uk%2Fukpga%2F1978%2F30%2Fschedule%2F1%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p538.pdf">U.S. IRS Publication 538</a>.</span> </li> <li id="cite_note-USC441-7"><span class="mw-cite-backlink">^ <a href="#cite_ref-USC441_7-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-USC441_7-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/441">§ 441</a> – Period for computation of taxable income</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/443">§ 443</a></span> </li> <li id="cite_note-ASIC-9"><span class="mw-cite-backlink">^ <a href="#cite_ref-ASIC_9-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-ASIC_9-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAustralian_Securities_&_Investments_Commission" class="citation web cs1"><a href="/wiki/Australian_Securities_%26_Investments_Commission" class="mw-redirect" title="Australian Securities & Investments Commission">Australian Securities & Investments Commission</a>. <a rel="nofollow" class="external text" href="http://www.asic.gov.au/asic/asic.nsf/byheadline/Changing+a+financial+year?openDocument">"Changing a financial year"</a>. Melbourne: Author<span class="reference-accessdate">. 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Retrieved <span class="nowrap">4 September</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Hasht-e+Subh+Daily&rft.atitle=Taliban+changes+solar+year+to+Hijri+lunar+calendar&rft.date=2022-03-26&rft.aulast=Rasa&rft.aufirst=Mohammad+Shaker&rft_id=https%3A%2F%2F8am.af%2Feng%2Ftaliban-changes-solar-year-to-hijri-lunar-calendar%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></span> </li> <li id="cite_note-Arndt_1990-13"><span class="mw-cite-backlink">^ <a href="#cite_ref-Arndt_1990_13-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Arndt_1990_13-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFArndt1990" class="citation book cs1">Arndt, Heinz Wolfgang (1990). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=be1JAgAAQBAJ&pg=PA63">"The financial year"</a>. 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Retrieved <span class="nowrap">19 January</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+World+Factbook&rft.atitle=Bangladesh&rft_id=https%3A%2F%2Fwww.cia.gov%2Fthe-world-factbook%2Fcountries%2Fbangladesh%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://kodeksy.by/static/byudzhetnyy-kodeks.pdf">"Budgetary code"</a> <span class="cs1-format">(PDF)</span>. p. 9, article 5<span class="reference-accessdate">. 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Retrieved <span class="nowrap">19 May</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Skatteverket&rft_id=http%3A%2F%2Fwww.skatteverket.se%2Fforetagorganisationer%2Fsjalvservice%2Fblanketterbroschyrer%2Fbroschyrer%2Finfo%2F424.4.39f16f103821c58f680007805.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="http://www.bolagsverket.se/ff/foretagsformer/aktiebolag/driva/rakenskapsar-1.3823">"Bolagsverket"</a> [<a href="/wiki/Swedish_Companies_Registration_Office" title="Swedish Companies Registration Office">Swedish Companies Registration Office</a>] (in Swedish)<span class="reference-accessdate">. Retrieved <span class="nowrap">19 May</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Bolagsverket&rft_id=http%3A%2F%2Fwww.bolagsverket.se%2Fff%2Fforetagsformer%2Faktiebolag%2Fdriva%2Frakenskapsar-1.3823&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.cia.gov/the-world-factbook/countries/switzerland/">"Switzerland"</a>. <i>The World Factbook</i>. Central Intelligence Agency<span class="reference-accessdate">. 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Retrieved <span class="nowrap">19 June</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Code+of+the+District+of+Columbia&rft.pages=%C2%A7-1-204.41.+Fiscal+year&rft.au=Council+of+the+District+of+Columbia&rft_id=https%3A%2F%2Fcode.dccouncil.us%2Fdc%2Fcouncil%2Fcode%2Fsections%2F1-204.41.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></span> </li> <li id="cite_note-72"><span class="mw-cite-backlink"><b><a href="#cite_ref-72">^</a></b></span> <span class="reference-text">Drake, P. P., <i>Financial ratio analysis</i>, p. 4, published on 15 December 2012</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Fiscal_year&action=edit&section=62" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20180608013724/https://www.cia.gov/library/publications/the-world-factbook/fields/2080.html">"CIA world factbook – Fiscal Years 2080"</a>. Central Intelligence Agency. Archived from <a rel="nofollow" class="external text" href="https://www.cia.gov/library/publications/the-world-factbook/fields/2080.html">the original</a> on 8 June 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CIA+world+factbook+%E2%80%93+Fiscal+Years+2080&rft.pub=Central+Intelligence+Agency&rft_id=https%3A%2F%2Fwww.cia.gov%2Flibrary%2Fpublications%2Fthe-world-factbook%2Ffields%2F2080.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20200430054150/https://www.cia.gov/library/publications/the-world-factbook/fields/228.html">"CIA world factbook – Fiscal Years 228"</a>. Central Intelligence Agency. Archived from <a rel="nofollow" class="external text" href="https://www.cia.gov/library/publications/the-world-factbook/fields/228.html">the original</a> on 30 April 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CIA+world+factbook+%E2%80%93+Fiscal+Years+228&rft.pub=Central+Intelligence+Agency&rft_id=https%3A%2F%2Fwww.cia.gov%2Flibrary%2Fpublications%2Fthe-world-factbook%2Ffields%2F228.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFiscal+year" class="Z3988"></span></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output 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style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Calendars" title="Template:Calendars"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Calendars" title="Template talk:Calendars"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Calendars" title="Special:EditPage/Template:Calendars"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Calendars" style="font-size:114%;margin:0 4em"><a href="/wiki/Calendar" title="Calendar">Calendars</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Systems</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Lunar_calendar" title="Lunar calendar">Lunar</a></li> <li><a href="/wiki/Lunisolar_calendar" title="Lunisolar calendar">Lunisolar</a></li> <li><a href="/wiki/Solar_calendar" title="Solar calendar">Solar</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">In wide use</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Astronomical_year_numbering" title="Astronomical year numbering">Astronomical</a></li> <li><a href="/wiki/Buddhist_calendar" title="Buddhist calendar">Buddhist</a></li> <li><a href="/wiki/Chinese_calendar" title="Chinese calendar">Chinese</a></li> <li><a href="/wiki/Ethiopian_calendar" title="Ethiopian calendar">Ethiopian</a></li> <li><a href="/wiki/Gregorian_calendar" title="Gregorian calendar">Gregorian</a></li> <li><a href="/wiki/Hindu_calendar" title="Hindu calendar">Hindu</a></li> <li><a href="/wiki/Islamic_calendar" title="Islamic calendar">Lunar Hijri</a></li> <li><a href="/wiki/Solar_Hijri_calendar" title="Solar Hijri calendar">Solar Hijri</a></li> <li><a href="/wiki/ISO_week_date" title="ISO week date">ISO</a></li> <li><a href="/wiki/Unix_time" title="Unix time">Unix time</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">In more<br />limited use</div></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Akan_calendar" title="Akan calendar">Akan</a></li> <li><a href="/wiki/Armenian_calendar" title="Armenian calendar">Armenian</a></li> <li><a href="/wiki/Assamese_calendar" title="Assamese calendar">Assamese (Bhāshkarābda)</a></li> <li><a href="/wiki/Assyrian_calendar" title="Assyrian calendar">Assyrian</a></li> <li><a href="/wiki/Bah%C3%A1%CA%BC%C3%AD_calendar" title="Baháʼí calendar">Baháʼí</a> <ul><li>Badí‘</li></ul></li> <li>Bali <ul><li><a href="/wiki/Pawukon_calendar" title="Pawukon calendar">Pawukon</a></li> <li><a href="/wiki/Balinese_saka_calendar" title="Balinese saka calendar">Saka</a></li></ul></li> <li><a href="/wiki/Bengali_calendars" title="Bengali calendars">Bengali</a> <ul><li><a href="/wiki/Bangladeshi_calendar" class="mw-redirect" title="Bangladeshi calendar">Bangladeshi</a></li></ul></li> <li><a href="/wiki/Berber_calendar" title="Berber calendar">Berber</a></li> <li><a href="/wiki/Borana_calendar" title="Borana calendar">Borana</a></li> <li><a href="/wiki/Burmese_calendar" title="Burmese calendar">Burmese</a></li> <li><a href="/wiki/Chinese_calendar" title="Chinese calendar">Chinese</a> <ul><li><a href="/wiki/Earthly_Branches" title="Earthly Branches">Earthly Branches</a></li> <li><a href="/wiki/Heavenly_Stems" title="Heavenly Stems">Heavenly Stems</a></li> <li><a href="/wiki/Republic_of_China_calendar" title="Republic of China calendar">Minguo</a></li> <li><a href="/wiki/Solar_term" title="Solar term">Solar term</a></li></ul></li> <li><a href="/wiki/Heathen_holidays" title="Heathen holidays">Germanic heathen</a></li> <li><a href="/wiki/Georgian_calendar" title="Georgian calendar">Georgian</a></li> <li><a href="/wiki/Hebrew_calendar" title="Hebrew calendar">Hebrew</a></li> <li><a href="/wiki/Hindu_calendar" title="Hindu calendar">Hindu</a> <ul><li><a href="/wiki/Vikram_Samvat" title="Vikram Samvat">Vikram Samvat</a></li> <li><a href="/wiki/Indian_national_calendar" title="Indian national calendar">Saka</a></li></ul></li> <li><a href="/wiki/Hmong_calendar" title="Hmong calendar">Hmong</a></li> <li><a href="/wiki/Igbo_calendar" title="Igbo calendar">Igbo</a></li> <li><a href="/wiki/Iranian_calendars" title="Iranian calendars">Iranian</a> <ul><li><a href="/wiki/Jalali_calendar" title="Jalali calendar">Jalali</a> <ul><li>medieval</li></ul></li> <li><a href="/wiki/Zoroastrian_calendar" title="Zoroastrian calendar">Zoroastrian</a></li></ul></li> <li><a href="/wiki/Irish_calendar" title="Irish calendar">Irish</a> <ul><li>Gaelic</li></ul></li> <li><a href="/wiki/Islamic_calendar" title="Islamic calendar">Islamic</a> <ul><li><a href="/wiki/Fasli_calendar" title="Fasli calendar">Fasli</a></li> <li><a href="/wiki/Tabular_Islamic_calendar" title="Tabular Islamic calendar">Tabular</a></li></ul></li> <li><a href="/wiki/Vira_Nirvana_Samvat" title="Vira Nirvana Samvat">Jain</a></li> <li><a href="/wiki/Japanese_calendar" title="Japanese calendar">Japanese</a></li> <li><a href="/wiki/Javanese_calendar" title="Javanese calendar">Javanese</a></li> <li><a href="/wiki/Korean_calendar" title="Korean calendar">Korean</a> <ul><li><a href="/wiki/Juche_calendar" title="Juche calendar">Juche</a></li></ul></li> <li><a href="/wiki/Kurdish_calendar" title="Kurdish calendar">Kurdish</a></li> <li><a href="/wiki/Lithuanian_calendar" title="Lithuanian calendar">Lithuanian</a></li> <li><a href="/wiki/Tirhuta_Panchang" title="Tirhuta Panchang">Maithili</a></li> <li><a href="/wiki/Malayalam_calendar" title="Malayalam calendar">Malayalam</a></li> <li><a href="/wiki/Mandaean_calendar" title="Mandaean calendar">Mandaean</a></li> <li><a href="/wiki/Meitei_calendar" title="Meitei calendar">Manipuri (Meitei)</a></li> <li><a href="/wiki/Melanau_calendar" title="Melanau calendar">Melanau</a></li> <li><a href="/wiki/Mongolian_calendar" title="Mongolian calendar">Mongolian</a></li> <li>Nepal <ul><li><a href="/wiki/Nepal_Sambat" title="Nepal Sambat">Nepal Sambat</a></li> <li><a href="/wiki/Vikram_Samvat" title="Vikram Samvat">Vikram Samvat</a></li> <li><a href="/wiki/Yele_Sambat" title="Yele Sambat">Yele Sambat</a></li></ul></li> <li><a href="/wiki/Nisga%27a#Nisga’a_calendar/life" title="Nisga'a">Nisg̱a'a</a></li> <li><a href="/wiki/Odia_calendar" title="Odia calendar">Odia</a></li> <li><a href="/wiki/Punjabi_calendar" title="Punjabi calendar">Punjabi</a> <ul><li><a href="/wiki/Nanakshahi_calendar" title="Nanakshahi calendar">Nanakshahi</a></li></ul></li> <li><a href="/wiki/Romanian_calendar" title="Romanian calendar">Romanian</a></li> <li><a href="/wiki/Shona_calendar" title="Shona calendar">Shona</a></li> <li><a href="/wiki/Somali_calendar" title="Somali calendar">Somali</a></li> <li><a href="/wiki/Sotho_calendar" title="Sotho calendar">Sesotho</a></li> <li><a href="/wiki/Slavic_calendar" title="Slavic calendar">Slavic</a> <ul><li><a href="/wiki/Slavic_Native_Faith%27s_calendars_and_holidays" title="Slavic Native Faith's calendars and holidays">Slavic Native Faith</a></li> <li><a href="/wiki/Macedonian_months" title="Macedonian months">Macedonian</a></li></ul></li> <li><a href="/wiki/Tamil_calendar" title="Tamil calendar">Tamil</a></li> <li><a href="/wiki/Thai_calendar" title="Thai calendar">Thai</a> <ul><li><a href="/wiki/Thai_lunar_calendar" title="Thai lunar calendar">lunar</a></li> <li><a href="/wiki/Thai_solar_calendar" title="Thai solar calendar">solar</a></li></ul></li> <li><a href="/wiki/Tibetan_calendar" title="Tibetan calendar">Tibetan</a></li> <li><a href="/wiki/Tripuri_calendar" title="Tripuri calendar">Tripuri</a></li> <li><a href="/wiki/Tulu_calendar" title="Tulu calendar">Tulu</a></li> <li><a href="/wiki/Vietnamese_calendar" title="Vietnamese calendar">Vietnamese</a></li> <li><a href="/wiki/Wheel_of_the_Year" title="Wheel of the Year">Wicca</a></li> <li><a href="/wiki/Xhosa_calendar" title="Xhosa calendar">Xhosa</a></li> <li><a href="/wiki/Yoruba_calendar" title="Yoruba calendar">Yoruba</a></li> <li><a href="/wiki/Zulu_calendar" title="Zulu calendar">Zulu</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">Types</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Runic_calendar" title="Runic calendar">Runic</a></li> <li><a href="/wiki/Mesoamerican_calendars" title="Mesoamerican calendars">Mesoamerican</a> <ul><li><a href="/wiki/Mesoamerican_Long_Count_calendar" title="Mesoamerican Long Count calendar">Long Count</a></li> <li><a href="/wiki/Calendar_round" class="mw-redirect" title="Calendar round">Calendar round</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">Christian variants</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Coptic_calendar" title="Coptic calendar">Coptic</a></li> <li><a href="/wiki/Ethiopian_calendar" title="Ethiopian calendar">Ethiopian and Eritrean</a></li> <li><a href="/wiki/Julian_calendar" title="Julian calendar">Julian</a> <ul><li><a href="/wiki/Revised_Julian_calendar" title="Revised Julian calendar">Revised</a></li></ul></li> <li><a href="/wiki/Liturgical_year" title="Liturgical year">Liturgical year</a> <ul><li><a href="/wiki/Eastern_Orthodox_liturgical_calendar" title="Eastern Orthodox liturgical calendar">Eastern Orthodox</a></li></ul></li> <li><a href="/wiki/Calendar_of_saints" title="Calendar of saints">Saints</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Historical</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Pre-Islamic_Arabian_calendar" title="Pre-Islamic Arabian calendar">Arabian</a></li> <li><a href="/wiki/Attic_calendar" title="Attic calendar">Attic</a></li> <li><a href="/wiki/Aztec_calendar" title="Aztec calendar">Aztec</a> <ul><li><a href="/wiki/T%C5%8Dnalp%C5%8Dhualli" title="Tōnalpōhualli">Tōnalpōhualli</a></li> <li><a href="/wiki/Xiuhp%C5%8Dhualli" title="Xiuhpōhualli">Xiuhpōhualli</a></li></ul></li> <li><a href="/wiki/Babylonian_calendar" title="Babylonian calendar">Babylonian</a></li> <li><a href="/wiki/Bulgar_calendar" title="Bulgar calendar">Bulgar</a></li> <li><a href="/wiki/Byzantine_calendar" title="Byzantine calendar">Byzantine</a></li> <li><a href="/wiki/Cappadocian_calendar" title="Cappadocian calendar">Cappadocian</a></li> <li><a href="/wiki/Celtic_calendar" title="Celtic calendar">Celtic</a></li> <li><a href="/wiki/Cham_calendar" title="Cham calendar">Cham</a></li> <li><a href="/wiki/Chula_Sakarat" title="Chula Sakarat">Culāsakaraj</a></li> <li><a href="/wiki/Coligny_calendar" title="Coligny calendar">Coligny</a></li> <li><a href="/wiki/Egyptian_calendar" title="Egyptian calendar">Egyptian</a></li> <li><a href="/wiki/Enoch_calendar" title="Enoch calendar">Enoch</a></li> <li><a href="/wiki/Florentine_calendar" title="Florentine calendar">Florentine</a></li> <li><a href="/wiki/French_Republican_calendar" title="French Republican calendar">French Republican</a></li> <li><a href="/wiki/Germanic_calendar" class="mw-redirect" title="Germanic calendar">Germanic</a></li> <li><a href="/wiki/Ancient_Greek_calendars" title="Ancient Greek calendars">Greek</a></li> <li><a href="/wiki/Hindu_calendar" title="Hindu calendar">Hindu</a></li> <li><a href="/wiki/Inca_calendar" class="mw-redirect" title="Inca calendar">Inca</a></li> <li><a href="/wiki/Ancient_Macedonian_calendar" title="Ancient Macedonian calendar">Macedonian</a></li> <li><a href="/wiki/Maya_calendar" title="Maya calendar">Maya</a> <ul><li><a href="/wiki/Haab%CA%BC" title="Haabʼ">Haabʼ</a></li> <li><a href="/wiki/Tzolk%CA%BCin" title="Tzolkʼin">Tzolkʼin</a></li></ul></li> <li><a href="/wiki/Muisca_calendar" title="Muisca calendar">Muisca</a></li> <li><a href="/wiki/Pentecontad_calendar" title="Pentecontad calendar">Pentecontad</a></li> <li><a href="/wiki/Pisan_calendar" title="Pisan calendar">Pisan</a></li> <li><a href="/wiki/Qumran_calendrical_texts" title="Qumran calendrical texts">Qumran</a></li> <li><a href="/wiki/Rapa_Nui_calendar" title="Rapa Nui calendar">Rapa Nui</a></li> <li><a href="/wiki/Roman_calendar" title="Roman calendar">Roman</a></li> <li><a href="/wiki/Rumi_calendar" title="Rumi calendar"><i>Rumi</i></a></li> <li><a href="/wiki/Sexagenary_cycle" title="Sexagenary cycle">Sexagenary</a></li> <li><a href="/wiki/Soviet_calendar" title="Soviet calendar">Soviet</a></li> <li><a href="/wiki/Swedish_calendar" title="Swedish calendar">Swedish</a></li> <li><a href="/wiki/2002_renaming_of_Turkmen_months_and_days_of_week" title="2002 renaming of Turkmen months and days of week">Turkmen</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">By specialty</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Holocene_calendar" title="Holocene calendar">Holocene</a> <ul><li>anthropological</li></ul></li> <li><a href="/wiki/Proleptic_Gregorian_calendar" title="Proleptic Gregorian calendar">Proleptic Gregorian</a> / <a href="/wiki/Proleptic_Julian_calendar" title="Proleptic Julian calendar">Proleptic Julian</a> <ul><li>historiographical</li></ul></li> <li><a href="/wiki/Darian_calendar" title="Darian calendar">Darian</a> <ul><li>Martian</li></ul></li> <li><a href="/wiki/Dreamspell" title="Dreamspell">Dreamspell</a> <ul><li>New Age</li></ul></li> <li><a href="/wiki/Discordian_calendar" title="Discordian calendar">Discordian</a></li> <li><a href="/wiki/%27Pataphysics#Pataphysical_calendar" title="'Pataphysics">'Pataphysical</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Calendar_reform" title="Calendar reform">Reform proposals</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Hanke%E2%80%93Henry_Permanent_Calendar" title="Hanke–Henry Permanent Calendar">Hanke–Henry Permanent</a></li> <li><a href="/wiki/International_Fixed_Calendar" title="International Fixed Calendar">International Fixed</a></li> <li><a href="/wiki/Pax_Calendar" title="Pax Calendar">Pax</a></li> <li><a href="/wiki/Positivist_calendar" title="Positivist calendar">Positivist</a></li> <li><a href="/wiki/Symmetry454" title="Symmetry454">Symmetry454</a></li> <li><a href="/wiki/World_Calendar" title="World Calendar">World</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Displays and<br />applications</div></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Calendaring_software" class="mw-redirect" title="Calendaring software">Electronic</a></li> <li><a href="/wiki/Perpetual_calendar" title="Perpetual calendar">Perpetual</a></li> <li><a href="/wiki/Calendar_(stationery)" title="Calendar (stationery)">Wall</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Year naming<br />and numbering</div></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">Terminology</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Calendar_era" title="Calendar era">Era</a></li> <li><a href="/wiki/Epoch" title="Epoch">Epoch</a></li> <li><a href="/wiki/Leap_year" title="Leap year">Leap year</a></li> <li><a href="/wiki/New_Year" title="New Year">New Year</a></li> <li><a href="/wiki/Regnal_name" title="Regnal name">Regnal name</a></li> <li><a href="/wiki/Regnal_year" title="Regnal year">Regnal year</a></li> <li><a href="/wiki/Year_zero" title="Year zero">Year zero</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">Systems</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Ab_urbe_condita" title="Ab urbe condita">Ab urbe condita</a></li> <li><a href="/wiki/Anka_year" title="Anka year">Anka year</a></li> <li><a href="/wiki/Anno_Domini" title="Anno Domini">Anno Domini</a>/<a href="/wiki/Common_Era" title="Common Era">Common Era</a></li> <li><a href="/wiki/Anno_Lucis" title="Anno Lucis">Anno Lucis</a></li> <li><a href="/wiki/Era_of_the_Martyrs" title="Era of the Martyrs">Anno Martyrum</a></li> <li><a href="/wiki/Anno_Mundi" title="Anno Mundi">Anno Mundi</a></li> <li><a href="/wiki/Eponym_dating_system" title="Eponym dating system">Assyrian</a></li> <li><a href="/wiki/Before_Present" title="Before Present">Before Present</a></li> <li><a href="/wiki/Chinese_era_name" title="Chinese era name">Chinese Imperial</a></li> <li><a href="/wiki/Republic_of_China_calendar" title="Republic of China calendar">Chinese Minguo</a></li> <li><a href="/wiki/Regnal_years_of_English_and_British_monarchs" title="Regnal years of English and British monarchs">English and British regnal year</a></li> <li><a href="/wiki/Hijri_year" title="Hijri year">Hijri year</a></li> <li><a href="/wiki/Holocene_calendar" title="Holocene calendar">Human (Holocene)</a></li> <li><a href="/wiki/Japanese_era_name" title="Japanese era name">Japanese</a></li> <li><a href="/wiki/Korean_era_name" title="Korean era name">Korean</a></li> <li><a href="/wiki/Nirayana_system" title="Nirayana system">Nirayana system</a></li> <li><a href="/wiki/Seleucid_era" title="Seleucid era">Seleucid</a></li> <li><a href="/wiki/Spanish_era" title="Spanish era">Spanish</a></li> <li><a href="/wiki/Yuga" title="Yuga">Yugas</a> <ul><li><a href="/wiki/Satya_Yuga" title="Satya Yuga">Satya</a></li> <li><a href="/wiki/Treta_Yuga" title="Treta Yuga">Treta</a></li> <li><a href="/wiki/Dvapara_Yuga" title="Dvapara Yuga">Dvapara</a></li> <li><a href="/wiki/Kali_Yuga" title="Kali Yuga">Kali</a></li></ul></li> <li><a href="/wiki/Vietnamese_era_name" title="Vietnamese era name">Vietnamese</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Fictional</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Discworld_(world)#Calendar" title="Discworld (world)">Discworld</a> (<i><a href="/wiki/Discworld" title="Discworld">Discworld</a></i>)</li> <li><a href="/wiki/Flanaess#Calendar" class="mw-redirect" title="Flanaess">Greyhawk</a> (<i><a href="/wiki/Dungeons_%26_Dragons" title="Dungeons & Dragons">Dungeons & Dragons</a></i>)</li> <li><a href="/wiki/Middle-earth_calendar" class="mw-redirect" title="Middle-earth calendar">Middle-earth</a> (<i><a href="/wiki/The_Lord_of_the_Rings" title="The Lord of the Rings">The Lord of the Rings</a></i>)</li> <li><a href="/wiki/Stardate" title="Stardate">Stardate</a> (<i><a href="/wiki/Star_Trek" title="Star Trek">Star Trek</a></i>)</li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><span class="noviewer" typeof="mw:File"><span title="List-Class article"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/16px-Symbol_list_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/23px-Symbol_list_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/31px-Symbol_list_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/List_of_calendars" title="List of calendars">List of calendars</a></li> <li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:Calendars" 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