Calendars v • d • e
(list)
Wide use	Astronomical · Gregorian · Islamic · ISO
	Calendar Types
	Lunisolar · Solar · Lunar
Selected use	Assyrian · Armenian · Attic · Aztec (Tonalpohualli – Xiuhpohualli) · Babylonian · Bahá'í · Bengali · Berber · Bikram Samwat · Buddhist · Celtic · Chinese · Coptic · Egyptian · Ethiopian · Calendrier Républicain · Germanic · Hebrew · Hellenic · Hindu · Indian · Iranian · Irish · Japanese · Javanese · Juche · Julian · Korean · Lithuanian · Malayalam · Maya (Tzolk'in – Haab') · Minguo · Nanakshahi · Nepal Sambat · Pawukon · Pentecontad calendar · Rapa Nui · Roman · Soviet · Tamil · Thai (Lunar – Solar) · Tibetan · Burmese . The word Calendar consist of two words 1 Cal ( in Pashto means Year in Hindi and Persian is Sal- also means Year In current use Assyrian calendar Astronomical year numbering Bahá'í calendar Bengali calendar Astronomical year numbering is based on AD ( Anno Domini)/CE ( Common Era) year numbering but follows normal Decimal Integer numbering more strictly The Gregorian calendar is the most widely used Calendar in the world today The Islamic calendar or Muslim calendar ( Arabic: التقويم الهجري at-taqwīm al-hijrī; Persian: تقویم هجری قمری ‎ The ISO week date system is a Leap week calendar system that is part of the ISO 8601 date and time standard A lunisolar calendar is a Calendar in many Cultures whose date indicates both the Moon phase and the time of the solar Year. A solar calendar is a Calendar whose dates indicate the position of the earth on its revolution around the Sun (or equivalently the apparent position of the sun moving A lunar calendar is a Calendar that is based on cycles of the Moon phase. This article is about the calendar introduced in the 1950s See Old Assyrian calendar for the ancient calendar The Armenian calendar is the traditional calendar of Armenia. The Attic calendar is the Calendar that was in use in ancient Attica, the ancestral territory of the Athenian Polis. The Aztec calendar is the Calendar system that was used by the Aztecs as well as other Pre-Columbian peoples of central Mexico. The tonalpohualli, a Nahuatl word meaning "count of days" is a 260-day sacred period (often termed a " Year " in use in Pre-Columbian The Xiuhpohualli was a 365-day Calendar used by the Aztecs and other Pre-Columbian Nahua peoples in central Mexico The Babylonian calendar was a Lunisolar calendar with years consisting of 12 Lunar months each beginning when a new crescent moon was first sighted low The Bahá'í calendar, also called the Badí‘ calendar, used by the Bahá'í Faith, is a Solar calendar with regular years of 365 days and Leap The Bengali calendar ( বঙ্গাব্দ Bônggabdo or বাংলা সন Bangla Shôn) or Bangla calendar is a traditional solar Calendar The Berber calendar is the annual Calendar used by Berber people in North Africa. Bikram Samwat ( Bikram Sambat, or Vikram Samvat, Devnagari:बिक्रम संवत abbreviated "B The Buddhist calendar is used on mainland Southeast Asia in the countries of Cambodia, Laos, Thailand, Myanmar (formerly Burma The term Celtic calendar is used to refer to a variety of calendars used by Celtic-speaking peoples at different times in history The Chinese calendar is lunisolar, incorporating elements of a Lunar calendar with those of a Solar calendar. The Coptic calendar, also called the Alexandrian calendar, is used by the Coptic Orthodox Church and still used in Egypt The ancient civil Egyptian calendar had a year that was 365 days long and was divided into 12 months of 30 days each plus 5 extra days (epagomenes Greek ἐπαγόμεναι The Ethiopian calendar ( Amharic: የኢትዮጵያ ዘመን አቆጣጠር ye'Ītyōṗṗyā zemen āḳoṭaṭer) also called the Ge'ez calendar, The French Republican Calendar or French Revolutionary Calendar was a Calendar proposed during the French Revolution, and used by the French government The Germanic calendars were the regional agricultural Almanacs used amongst the Germanic peoples prior to the adoption of the Julian and later the Gregorian The Hebrew calendar (הלוח העברי ha'luach ha'ivri) or Jewish calendar is a Lunisolar calendar used by Jews for predominantly religious The Hellenic calendar &mdashor more properly the Hellenic calendars, for there was no uniform calendar imposed upon all of Classical Greece &mdashbegan in most Greek The Hindu calendar used in ancient times has undergone many changes in the process of regionalization and today there are several regional Indian Calendars, as The Indian national calendar (sometimes called Saka calendar) is the official civil calendar in use in India. The Iranian calendar or Solar Hejri (تقویم هجری شمسی؛ سالنمای هجری خورشیدی Taqwim Hejri Shamsi Salanmay Hejri Khurshidi) is an astronomical The Irish calendar does not observe the typical astronomical seasons (beginning in the Northern Hemisphere on the Equinoxes and Solstices, or the meteorological seasons Since January 1, 1873, Japan has used the Gregorian calendar, with local names for the months and mostly fixed holidays The Javanese calendar is a Calendar still in use by the Javanese people of Indonesia concurrently with two other important calendars the Gregorian The Juche Idea (주체사상 Juche Sasang) is the official state Ideology of North Korea and the Political system based on it The Revised Julian calendar or less formally New Calendar, is a Calendar scheme originated in 1923 which effectively discontinued the 340 years of divergence between The traditional Korean calendar is a Lunisolar calendar which like the traditional calendars of other East Asian countries was based on the Chinese calendar The Lithuanian calendar is unusual among Western countries in that neither the names of the months nor the names of the weekdays are derived from Greek or Norse mythology Malayalam calendar (also known as Malayalam Era or Kollavarsham) is a solar Sidereal calendar used in the state of Kerala in South India The Maya calendar is a system of distinct Calendars and Almanacs used by the Maya civilization of Pre-Columbian Mesoamerica, and by Tzolk'in (in the revised Guatemala Mayan languages Academy Orthography which is now preferred formerly and commonly tzolkin) is the name bestowed by The Haab' is part of the Maya calendric system used by peoples of the Pre-Columbian Maya civilization. The Republic of China calendar (民國紀元 is the method of numbering years currently used in the Republic of China ( Taiwan, Penghu, Kinmen The Nanakshahi (ਨਾਨਕਸ਼ਾਹੀ nānakashāhī) calendar is a Solar calendar that was adopted by the Shiromani Gurdwara Prabhandak Committee The Lunar calendar Nepal Sambat ( Nepal Bhasa: नेपाल सम्बत is commonly used in the Kathmandu valley of Nepal. The Pentecontad Calendar is a unique agricultural Calendar system thought to be of Amorite origin in which the year is broken down into seven periods of fifty days The Rapa Nui calendar was the indigenous Lunisolar calendar of Easter Island. The Roman calendar changed its form several times in the time between the foundation of Rome and the fall of the Roman Empire. }The Tamil Calendar is used in Tamil Nadu, Kerala and Puducherry in India, and by the Tamil population in Malaysia, The Thai lunar calendar ( Thai: ปฏิทินจันทรคติ Patitin Chantarakati) (literally Against-the-Sun Moon-Ways) is Thailand The Thai solar calendar, Suriyakati (สุริยคติ has been the official and prevalent Calendar in Thailand since it was adopted by King The Tibetan calendar is a Lunisolar calendar, that is the Tibetan year is composed of either 12 or 13 Lunar months each beginning and ending with a New moon The traditional Burmese calendar is a Lunisolar calendar based on both the phases of the moon and the motion of the sun Vietnamese· Xhosa · Zoroastrian
	Calendar Types
	Runic · Mesoamerican (Long Count – Calendar Round)
	Christian variants
	Julian calendar · Calendar of saints · Eastern Orthodox liturgical calendar · Liturgical year
Rarely used	Darian calendar · Discordian calendar
Display types and applications	Perpetual calendar · Wall calendar · Economic calendar

A fiscal year (or financial year, or sometimes budget year) is a period used for calculating annual ("yearly") financial statements in businesses and other organizations. This article is about the Vietnamese holiday For the 1968 military operation that began on that holiday see Tết Offensive. By the traditional Xhosa calendar, the year began in June and ended in May when Canopus, a large star visible in the Southern Hemisphere, signalled the The Zoroastrian calendar is a religious Calendar used by members of the Zoroastrian faith and it is an approximation of the (tropical Solar calendar. The Runic calendar is a Perpetual calendar based on the 19 year long Metonic cycle of the Moon Mesoamerican calendars are the calendrical systems devised and used by the Pre-Columbian cultures of Mesoamerica. In the Mesoamerican calendars, Calendar Round dates are composed by interlacing the dates of a 260-day period ( Tzolk'in in the Maya Calendar, Tonalpohualli The Julian calendar, a reform of the Roman calendar, was introduced by Julius Caesar in 46 BC and came into force in 45 BC (709 Ab urbe condita The Calendar of saints is a traditional Christian method of organizing a Liturgical year on the level of days by associating each day with one or more Saints The Eastern Orthodox liturgical calendar describes and dictates the rhythm of the life of the Eastern Orthodox Church. The liturgical year, also known as the Christian year, consists of the cycle of liturgical seasons in Christian churches which determines when The Darian Calendar is a proposed system of time-keeping designed to serve the needs of any possible future human settlers on the planet Mars. The Discordian or Erisian calendar is an alternative Calendar used by some adherents of Discordianism. A perpetual calendar is a Calendar which is good for a span of many years such as the Runic calendar. A wall calendar is a Calendar intended for placement on a wall Economic calendar is a type of Calendar that is intended to inform financiers and traders about the scheduled major economic numbers (like CPI, Financial statements (or financial reports) are formal records of a business' financial A business (also called firm or an enterprise) is a legally recognized organizational entity designed to provide goods and/or services to In many jurisdictions, regulatory laws regarding accounting and taxation require such reports once per twelve months, but do not require that the period reported on constitutes a calendar year (i. Law is a system of rules enforced through a set of Institutions used as an instrument to underpin civil obedience politics economics and society Accountancy or accounting is the measurement statement or provision of assurance about financial information primarily used by Lenders managers, According to the Gregorian calendar, the calendar year begins on January 1 and ends on December 31. e. , January through December). Fiscal years vary between businesses and countries.

In the United Kingdom, the term fiscal year is sometimes used to refer to the tax year, the year used by statute for tax reporting by individuals, and is not commonly used for accounting years used by companies. The equivalent of fiscal year applied to companies is the accounting reference period (required under the Companies Acts), which usually forms the basis of the accounting period used for tax purposes. United Kingdom company law is governed by the Companies Act 2006. An accounting period is a period with reference to which United Kingdom corporation tax is charged

Contents 1 Disparity with the calendar year 2 Operation in various countries 3 See also 4 References

Disparity with the calendar year

Often the fiscal or tax year is specifically established not to match the calendar year (also called natural year) so that accounting year-end work does not coincide with periods of high activity, such as the Christmas shopping rush for retailers, or with holiday periods when employees may prefer to take vacation. Lists of holidays The words holiday or vacation have related meanings in different English-speaking countries and continents but will usually refer to one of

A popular use of a non-calendar year as the fiscal year involves retailers. In many countries, at the end of December, levels of inventory, receivables and payables will be higher than at other month ends and consequently more complex and time-consuming to measure accurately. Inventory is a list for goods and Materials, or those goods and materials themselves held available in stock by a Business. Accounts receivable (A/R is one of a series of Accounting transactions dealing with the Billing of customers who owe money to a person company or organization for Accounts payable is a file or account that contains Money that a person or company owes to Suppliers, but hasn't paid yet (a form of Debt) Therefore, retailers commonly use a month other than December to end their fiscal year. January may be chosen as the last month of the fiscal year because activity levels are likely to be closer to normal by the end of January.

In addition, many companies find that it is convenient for purposes of comparison and for accurate stock taking to always end their fiscal year on the same day of the week, where local legislation permits. Thus some fiscal years will have 52 weeks and others 53. Major corporations that adopt this approach include Cisco Systems and Tesco. Tesco plc is a British -based international grocery and general merchandising retail chain

In the United Kingdom, a number of major corporations that were once government owned, such as BT Group and the National Grid, continue to use the government's financial year, which ends on the last day of March, as they have found no reason to change since privatisation. The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom, the UK or Britain,is a Sovereign state located BT Group plc (formerly British Telecommunications plc) which trades as BT (ˌbiːˈtiː bee tee) (previously known as British Telecom and still The National Grid is the high-voltage Electric power transmission network in Great Britain, connecting Power stations and major substations and Privatization is the incidence or process of transferring ownership of business from the Public sector (government to the Private sector (business

Nevertheless, for about 65% of publicly traded companies in the United States and for a majority of large corporations in the UK and elsewhere, except in Australia, New Zealand and Japan, the fiscal year and calendar year are identical. The United States of America —commonly referred to as the For a topic outline on this subject see List of basic Australia topics. New Zealand is an Island country in the south-western Pacific Ocean comprising two main landmasses (the North Island and the South Island For a topic outline on this subject see List of basic Japan topics.

Many universities have a fiscal year which ends during the summer, both to align the fiscal year with the school year, and because the school is normally less busy during the summer months. A university is an institution of Higher education and Research, which grants Academic degrees in a variety of subjects An academic term is a division of an academic year the time during which a School, College or University holds classes Examples include Harvard University^[1] and most English universities. ^[2]

Operation in various countries

Such fiscal years are typically numbered using a calendar year and quarter thereof. A fiscal quarter is 3 months (1/4 of a year). For example, the United States government fiscal year for 2008 ("FY08", sometimes written "FY07–08") is as follows:

• 1st Quarter: October 1, 2007 – December 31, 2007
• 2nd Quarter: January 1, 2008 – March 31, 2008
• 3rd Quarter: April 1, 2008 – June 30, 2008
• 4th Quarter: July 1, 2008 – September 30, 2008

The U. The federal government of the United States is the central United States Governmental body established by the United States Constitution. 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common Events 331 BC - Alexander the Great defeats Darius III of Persia in the Battle of Gaugamela. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 406 – Vandals, Alans and Suebians cross the Rhine, beginning an invasion of Gallia. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. New Year See also New Year The Ancient Romans began their consular year on January 1st since 153 BC 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common Events 307 - After divorcing his wife Minervina, Constantine marries Fausta, the daughter of the retired Roman Emperor 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common Events 527 - Byzantine Emperor Justin I names his nephew Justinian I as co-ruler and successor to the throne 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common Events 350 - Roman usurper Nepotianus, of the Constantinian dynasty, is defeated and killed by troops of the Usurper 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common "July 1st" redirects here For the Ayumi Hamasaki song see H (song. 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common Events 1399 - Henry IV is proclaimed King of England. 1744 - France and Spain defeat the 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common S. government's fiscal year begins on October 1 of the previous calendar year and ends on September 30 of the year with which it is numbered. Events 331 BC - Alexander the Great defeats Darius III of Persia in the Battle of Gaugamela. Events 1399 - Henry IV is proclaimed King of England. 1744 - France and Spain defeat the Prior to 1976, the fiscal year began on July 1 and ended on June 30. Year 1976 ( MCMLXXVI) was a Leap year starting on Thursday (link will display full calendar of the Gregorian calendar. "July 1st" redirects here For the Ayumi Hamasaki song see H (song. Events 350 - Roman usurper Nepotianus, of the Constantinian dynasty, is defeated and killed by troops of the Usurper The Congressional Budget and Impoundment Control Act of 1974 stipulated the change to allow Congress more time to arrive at a budget each year, and provided for what is known as the "transitional quarter" from July 1, 1976 to September 30, 1976. The Congressional Budget and Impoundment Control Act of 1974 (,) is a United States federal law that governs the role of the Congress in the United States "July 1st" redirects here For the Ayumi Hamasaki song see H (song. Year 1976 ( MCMLXXVI) was a Leap year starting on Thursday (link will display full calendar of the Gregorian calendar. Events 1399 - Henry IV is proclaimed King of England. 1744 - France and Spain defeat the Year 1976 ( MCMLXXVI) was a Leap year starting on Thursday (link will display full calendar of the Gregorian calendar. As stated above, the tax year for a business is governed by the fiscal year it chooses.

The Australian government's fiscal year begins on July 1 and concludes on June 30 of the following year. This article describes the federal government of Australia See Australian governments for other jurisdictions "July 1st" redirects here For the Ayumi Hamasaki song see H (song. Events 350 - Roman usurper Nepotianus, of the Constantinian dynasty, is defeated and killed by troops of the Usurper This applies for personal income tax and the federal budget, and most companies are required to use it as their own. In Canada, the United Kingdom, New Zealand, India, Hong Kong and Japan, the government's financial year runs from April 1 to March 31. Country to "Dominion of Canada" or "Canadian Federation" or anything else please read the Talk Page The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom, the UK or Britain,is a Sovereign state located New Zealand is an Island country in the south-western Pacific Ocean comprising two main landmasses (the North Island and the South Island India, officially the Republic of India (भारत गणराज्य inc-Latn Bhārat Gaṇarājya; see also other Indian languages) is a country Hong Kong ( officially the Hong Kong Special Administrative Region, is a territory located on China 's south coast on the Pearl River Delta, and borders For a topic outline on this subject see List of basic Japan topics. Events 527 - Byzantine Emperor Justin I names his nephew Justinian I as co-ruler and successor to the throne Events 307 - After divorcing his wife Minervina, Constantine marries Fausta, the daughter of the retired Roman Emperor United Kingdom corporation tax is charged by reference to the government's financial year, but 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. Throughout this article the unqualified term "pound" and the £ symbol refer to the United Kingdom pound. Japan's income tax year runs from January 1 to December 31, but corporation tax is charged by their own one year period.

In the UK, the tax year (which governs liability to personal income tax and capital gains tax) runs from April 6 to April 5. A capital gains tax (abbreviated CGT) is a Tax charged on Capital gains the profit realized on the sale of a non-inventory Asset that was purchased Events 46 BC - Julius Caesar defeats Caecilius Metellus Scipio and Marcus Porcius Cato in the Battle of Thapsus Events 456 - St Patrick returns to Ireland as a missionary bishop This reflects the old ecclesiastical calendar, with New Year falling on March 25 (Lady Day), the difference being accounted for by the eleven days "missed out" when Great Britain converted from the Julian Calendar to the Gregorian Calendar in 1752 (the British tax authorities, and landlords were unwilling to lose 11 days of tax and rent revenue, so under provision 6 (Times of Payment of Rents, Annuities, &c. The liturgical year, also known as the Christian year, consists of the cycle of liturgical seasons in Christian churches which determines when The New Year is an event that happens when a Culture celebrates the end of one Year and the beginning of the next year Events 1199 - Richard I is wounded by a crossbow bolt while fighting France which leads to his death on April 6. In the Christian calendar, Lady Day is the Feast of the Annunciation ( 25 March) and the first of the four traditional Irish and The Kingdom of Great Britain, also known as the United Kingdom of Great Britain, was a State in northwest Europe, in existence from 1707 to 1800 The Julian calendar, a reform of the Roman calendar, was introduced by Julius Caesar in 46 BC and came into force in 45 BC (709 Ab urbe condita The Gregorian calendar is the most widely used Calendar in the world today Year 1752 ( MDCCLII) was a Leap year starting on Saturday (link will display the full calendar for European countries but not Great Britain) of ) of the Calendar (New Style) Act 1750, the 1752–3 tax year was extended by 11 days). See also Old Style and New Style dates See also Gregorian calendar, Julian calendar The Calendar (New Style Act 1750 (also known as From 1753 until 1799, the tax year in Great Britain began on 5 April, which was the "old style" new year of 25 March. Events 456 - St Patrick returns to Ireland as a missionary bishop Events 1199 - Richard I is wounded by a crossbow bolt while fighting France which leads to his death on April 6. A 12th skipped Julian leap day in 1800 changed its start to 6 April. Events 46 BC - Julius Caesar defeats Caecilius Metellus Scipio and Marcus Porcius Cato in the Battle of Thapsus It was not changed when a 13th Julian leap day was skipped in 1900, so the tax year in the United Kingdom is still 6 April. The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom, the UK or Britain,is a Sovereign state located Events 46 BC - Julius Caesar defeats Caecilius Metellus Scipio and Marcus Porcius Cato in the Battle of Thapsus

Ireland also used the year ending April 5 until 2001 when it was changed, at the request of Finance Minister Charlie McCreevy, to match the calendar year (the 2001 tax year was nine months, from April to December). Ireland ( Irish: Éire, ˈeːrʲə is a country in north-western Europe.

In some jurisdictions, particularly those that permit tax consolidation, companies that are part of a group of businesses must use nearly the same fiscal year (differences of up to three months are permitted in some jurisdictions, such as the U. Tax consolidation is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such In Business, a group, business group, corporate group, or (sometimes alliance is most commonly a legal entity that is a type of conglomerate S. and Japan), with consolidating entries to adjust for transactions between units with different fiscal years, so the same resources will not be counted more than once or not at all. For a topic outline on this subject see List of basic Japan topics.

See also

• 4-4-5 Calendar

References

• StreetAuthority. The 4-4-5 calendar is a method of managing Accounting periods com's Financial Glossary

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