Reporting Periods and Fiscal Calendar

These pages explain the time frame behind reported numbers. Use this section for fiscal years, quarters, reporting dates, reporting periods, and year-end concepts that determine which activity belongs in a statement.

In this section

• Fiscal Period
  Specific accounting time span, such as a month, quarter, or year, used to measure and report financial results.
• Fiscal Quarter
  Three-month reporting segment inside a fiscal year, used for interim measurement and periodic financial disclosure.
• Fiscal Year
  Twelve-month accounting and reporting year an organization uses for financial statements, budgeting, and related filing cycles.
• Fiscal Year-End
  Final day of an organization's fiscal year, used as the annual reporting cutoff for closing, audit, and statement preparation.
• Reporting Date
  Date at which financial information is measured or presented for a specific reporting period.
• Reporting Period
  Defined span of time covered by a set of financial statements, such as a month, quarter, or year.
• Year-End
  Closing point at the end of a fiscal or calendar reporting year when books are finalized and annual financial statements are prepared.