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Accounting Cycle Period
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The organization year end could drop on any date from August 25 to August 31 in the event the fiscal year ending month is August. Until it could otherwise get to the date seven days prior to the conclusion of the month, the conclusion of the fiscal year will move 1 day earlier on the calendar every year. At this point, it resets to the conclusion of the month as well as the fiscal year has 53 weeks rather than 52. In this example the fiscal year end in 2019, 2013, and 2008 have 53 weeks. Under this process the organization fiscal year is described as the Saturday that falls closest to the last day of the fiscal year ending month.
The organization year end could drop on any date from August 28 to September 3 in the event the fiscal year ending month is August. The conclusion of the fiscal year will move 1 day earlier on the calendar every year until the date would be otherwise reached by it four days ahead of the ending of the month. At that point the first Saturday in the subsequent month becomes the date closest to the conclusion of August and it resets to that particular date and also the fiscal year has 53 weeks rather than 52. In this instance the fiscal years ending in the year 2011 and 2016 have 53 weeks. The 52-53 week system is allowed by gaap in the Usa, by US Internal Revenue Code Regulation 1.441-2., and also the IFRS.
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