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Accounting Period |
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Accounting Period 1. The period of time reflected in financial statements. Usually, the accounting period is either the calendar year or a quarter. For example, publicly-traded companies must report their financial state for the accounting period since their previous report. 2. In the United Kingdom, the period for which corporate taxes are assessed. Accounting Period The period (normally 12 months) that a taxpayer uses to determine federal income tax liability. Unless a taxpayer makes a specific choice to the contrary, his accounting period is the calendar year. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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The accounts must be filed with the Registrar of Companies within 13 months after the end of the relevant accounting period. Company tax returns delivered after March 31, 2011 will need to be filed online for accounting periods ending after March 31, 2010. The penalties are effective from the first accounting period starting after the date the finance bill 2009 receives |
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