Corporate reports & securities filings · Core
Fiscal year
Also called: financial year, FY
ELI5
The twelve-month accounting period selected by an organisation.
Used in conversation
“Attach the latest fiscal year to the decision pack before the meeting.”
Pitch context
You will see “Fiscal year” in annual reports, earnings decks, filings and investor presentations when the discussion reaches corporate reports & securities filings.
Why it matters: In corporate reports & securities filings, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 7
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — How to Read a 10-KDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Supporting source family · institutional · checked 2026-08-16