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For the bill period of the Uk corporate tax, see Accounting period. An accounting period, in book keeping, is the period with research to which accounting books of any thing are prepared. Typically, The reporting period is from twelve months. One thing might follow the standard calendar year, i.e. January to December as the accounting year, while another thing might follow Apr to March as the accounting period. The IFRS permit a period of 52 weeks during the reporting period as an alternative to a year that is proper. This process is known in the Usa as the 4-4-5 calendar in British and Commonwealth use as well as the 52-53 week fiscal year.
In a few ERP tools out there tend to be more than 12 accounting periods in the fiscal year. They set one accounting period as Year Open time when most of the trades for closed for the same financial year, where all the carried over one period as Year Close and residues from last financial year are cleared. The 52-53 week fiscal year can be utilized by businesses that desire that their fiscal year consistently finish on the same day of the week. Under this process the organization fiscal year is described as the closing Saturday in the fiscal year ending month.
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