FISCAL YEAR-END - The end of a 12-month accounting period.
FISCALIST - an economist who prefers that the government affect the economy by raising and lowering tax...
Fiscal Year-End The time when a corporation closes its books and determines a profit or loss.
Must be filed within 90 days after fiscal year-end. A 10-Q report is filed quarterly. 10-Q Quarterly report required by the SEC each quarter. Provides a comprehensive overview of a company's state of business.
Pro forma earnings per share is a calculation of EPS to reflect certain significant transactions occurring between the fiscal year-end date and the date of financial statement preparation.
The formal financial report issued by a company to its shareholders after its fiscal year-end. Source of financial information for investors regarding the assets, liabilities, revenues, expenses and earnings of a company.
An obsolete Securities and Exchange Commission (SEC) form that was submitted in lieu of a 10-K405 when a company changed its fiscal year-end. SEC Form 10-KT405, and the 10-K405, were used by the SEC prior to 2003.
Financial statements prepared for periods other than the firm's fiscal year-end.
internal float
Elapsed time for processing checks. Also called administrative float or processing float.
The formal financial statements and report on operations issued by a company to its shareholders after its fiscal year-end.
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10-K definition :
Annual report required by the SEC each year. Provides a comprehensive overview of a company's state of business. Must be filed within 90 days after fiscal year-end. A 10-Q report is filed quarterly.
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A prepaid expense occurs when services or supplies are purchased but not used by the end of the accounting period, such as property taxes (if your fiscal year-end is not the same as the year-end for property taxes) and insurance.
Accounting period covering 12 consecutive months over which a company determines earnings and profits. The fiscal year serves as a period of reference for the company and does not necessarily correspond to the calendar year.
Fiscal year-end ...
The 1979 letter reveals that: "The book value per share of Berkshire Hathaway on September 30, 1964 (the fiscal year-end prior to the time that your present management assumed responsibility) was $19.46 per share." ...
Other issues in creating a consolidated financial statement include dealing with minority ownership interests and different fiscal year-ends among the corporate entities.
 See also: Expense, Saving, Banks, Values, Prepayment
  
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