Budgets, forecasts & scenarios · Core
Seasonality
Also called: seasonal pattern, seasonal effect
ELI5
Recurring variation linked to time of year or calendar patterns.
Used in conversation
“State the period, currency and accounting basis for seasonality.”
Pitch context
You will see “Seasonality” in financial models, budgets, board packs and investor materials when the discussion reaches budgets, forecasts & scenarios.
Why it matters: In budgets, forecasts & scenarios, 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 · 13
Direct term-level sources and supporting source families.
- U.S. Small Business Administration — Write your business planDirect source · primary · checked 2026-08-16
- American Marketing Association — Definitions of Marketing and BrandDirect source · institutional · checked 2026-08-16
- IFRS Foundation — IFRS GlossaryDirect 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 — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsDirect source · primary · checked 2026-08-16
- U.S. Federal Trade Commission — Advertising and Marketing GuidanceSupporting source family · primary · checked 2026-08-16
- Google Analytics Help — Google Analytics dimensions and metricsSupporting source family · primary · checked 2026-08-16
- Google Ads Help — Google Ads metrics and reportingSupporting source family · primary · checked 2026-08-16
- Interactive Advertising Bureau — Measurement guidelines and standardsSupporting source family · institutional · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · 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 — EDGAR and filing resourcesSupporting source family · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Supporting source family · institutional · checked 2026-08-16