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  2. Accounting period - Wikipedia

    en.wikipedia.org/wiki/Accounting_period

    The 52–53-week fiscal year (or 4–4–5 calendar) is used by companies that desire that their fiscal year always end on the same day of the week.Any day of the week may be used, and Saturday and Sunday are common because the business may more easily be closed for counting inventory and other end-of-year accounting activities.

  3. 4–4–5 calendar - Wikipedia

    en.wikipedia.org/wiki/4–4–5_calendar

    For example, if the fiscal year end month is August, the company's year end could fall on any date from August 25 to August 31. In particular, the last fiscal week is the one that includes August 25 and the first fiscal week of the following year is the one that includes September 1. In this scenario, fiscal years would end on the following days:

  4. Fiscal year - Wikipedia

    en.wikipedia.org/wiki/Fiscal_year

    The Companies Act 2016 does not state when the fiscal year must start for companies, so businesses are free to choose a financial year-end date. [41] Private businesses usually choose the last day of the calender year or the last day of the quarter for their financial year end.

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    The IASB and FASB issued converged standards for accounting topics including Business combinations (2008), Consolidation (2011), Fair value measurement (2011), and Revenue recognition (2014). Other convergence projects have been discontinued. As of 2022, the convergence project is coming to an end and no new projects will be added to the agenda.

  7. DataSnipper, startup that uses AI to eliminate some of the ...

    www.aol.com/finance/datasnipper-startup-uses-ai...

    DataSnipper, a software startup that automates critical tasks for accountants and auditors, has raised an additional $100 million in venture capital in a deal that values the six-year old company ...

  8. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled "Reporting Comprehensive Income". This statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income.

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