Reporting period may be one month, one quarter, or one year. An accounting year, or fiscal year, is an accounting period of one year. A fiscal year is any 12 consecutive months. The fiscal year may or may not coincide with the calendar year, which ends on December 31.
An accounting period is a unit of time that accountants use to record a company's financial position. An accounting period may consist of weeks, months, quarters, calendar years, or fiscal years.
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