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Financial Terms | |
Fiscal year |
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Definition of Fiscal yearFiscal yearA 12 month period over which a company reports on the activities that
Related Terms:10-KAnnual report required by the SEC each year. Provides a comprehensive overview of a company's state Annual reportA report issued to a company’s shareholders, creditors, and regulatory Growth ratesCompound annual growth rate for the number of full fiscal years shown. If there is a negative Pro forma (Proforma)A set of financial statements that incorporates some assumptions, usually Short-term financial planA financial plan that covers the coming fiscal year. Base YearThe reference year when constructing a price index. By tradition it is given the value 100. Common-base-year analysisThe representing of accounting information over multiple years as percentages ![]() End-of-year conventionTreating cash flows as if they occur at the end of a year as opposed to the date Financial yearThe accounting period adopted by a business for the production of its financial statements. Fiscal agency agreementAn alternative to a bond trust deed. Unlike the trustee, the fiscal agent acts as an Fiscal policyThe use of government spending and taxing for the specific purpose of stabilizing the economy. Fiscal PolicyA change in government spending or taxing, designed to influence economic activity. Policy YearPeriod between two policy anniversaries. Restatement of Prior-Year Financial StatementsA recasting of prior-year financial statements to remove the effects of an error or other adjustment and report them on a new basis. SUM-OF-THE-YEARS’ DIGITSAn accelerated depreciation method that makes the sum of the digits in an asset’s expected Sum-of-the-years'-digits depreciationMethod of accelerated depreciation. ![]() Yearly Renewable Term InsuranceSometimes, simply called YRT, this is a form of term life insurance that may be renewed annually without evidence of insurability to a stated age. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |