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  • financial year differing from calendar year

    Possibility of choosing financial year differing from calendar year

    | Wrote: Melinda Bálint
    The financial year is the period from which financial statement shall be prepared. The period of the financial year is identical with the calendar year not considering the exceptions (1st January – 31st December).
    The financial year differing from the calendar year means that the calendar year differs from this period (e.g. financial year: 1st March 2012 – 28th February 2013).
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