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fiscal period

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fiscal period
The period covered by financial reports. For example, an annual report covers a fiscal period of one year, but a quarterly report includes accounting data for three months. Also called accounting period.


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Total assets as of the end of the interim consolidated fiscal period increased by JPY 3.
1(7) of the Income Tax Act (hereinafter "the Act") states that "no change in the time when a fiscal period ends may be made for the purposes of this Act without the concurrence of the Minister.
Nonpublic entities' mandatorily redeemable financial instruments, however, are subject to the new provisions in the fiscal period beginning after December 15.
 
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