Calendar year and Accounting year The period starting on 1 January and ending on 31 December of the same year. A significant number of companies do not use the calendar year as their "accounting year" (defined as the 12 months period for which financial statements are produced, and in relation to which the tax Liabilities are calculated). The reason generally lies in the seasonality of their activity which justifies choosing a different period. Calendar year and Accounting year The period starting on 1 January and ending on 31 December of the same year. A significant number of companies do not use the calendar year as their "accounting year" (defined as the 12 months period for which financial statements are produced, and in relation to which the tax Liabilities are calculated). The reason generally lies in the seasonality of their activity which justifies choosing a different period. See all terms in the dictionary of finance To know more about it, look at what we have already written on this subject : Find : Calendar year and Accounting year

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Definitions of terms begining with the same letter as "Calendar year and Accounting year" :

CAGR or Compound Annual Growth Rate Calendar day Calendar year and Accounting year Call option Call protection Call provision Callable Callable Callable bond Callable capital, Paid-in capital Callable instrument Callable loan Cancellation of debt Cancellation of debt + Cancellation of loan + Debt cancellation + Loan cancellation Cancellation of loan Cap Capacity utilisation rate Capex Capital adequacy ratio Capital allowance Capital Asset Pricing Model, CAPM Capital base Capital decrease Capital employed Capital expenditures Capital flight Capital gain/loss Capital increase Capital intensity Capital invested Capital lease Capital market economy Capital market line Capital markets Capital rationing Capital ratios Capital reduction Capital structure Capital turn Capital-employed analysis Capital-intensive Capitalisation Capitalisation factor Capitalisation issue CAPM Captive insurance company Carried interest Carry trade Carrybacks Carryforwards Carveout Cash & carry trade or basis trading Cash (and cash equivalents) Cash Against Documents or CAD Cash budget Cash certificate Cash cow Cash flow Cash flow budget Cash flow fade model Cash flow from operating activities Cash flow from operations Cash flow matching approach Cash flow plan Cash flow return on investment, CFROI Cash flow statement Cash flow value Cash management Cash mutual fund Cash pooling Cash ratio Cash Value Added Cat bond Catastrophe bond CBO CD CDO CDPC CDS CDX Index or CDX Certificate of deposit, CD CFA or Chartered Financial Analyst CFO or Collateralised Fund Obligation CFROI CFTC Chapter 11 Characteristic line Charges

Chart analysis Chartist Chattel Chattel Chattel Mortgage Chattel mortgage Chicago Mercantile Exchange Chief Executive Officer Chief Financial Officer Chief Information Officer Chief Operating Officer Chinese wall Chirographic creditor Churn rate Circling Class action Claw-back clause Claw-back commitment Claw-back provision Clear title Clearing house Clearstream Clientele effect CLO Closely held Closing Closing rate method Club deal CMBS CME Co-financing Co-lead managers Co-leads Co-managers Collateral Collateralised bond obligation Collateralised debt obligation, CDO Collateralised loan obligation Collection period Combined leverage Combined ratio Comfort letter Comingling Comingling risk Commercial bills Commercial currency risk Commercial interest rate risk Commercial loan Commercial Mortgage-Backed Securities Commercial paper Commercial synergy Commitment fee Committed facility Commodity Futures Trading Commission Common equity Common stock Company-friendly bankruptcy process Comparables model Comparative analysis Competitive bidding Completed contract method Compliance Compound interest Comprehensive insurance Concentration bank Concert Condition precedent Condition sale Condition subsequent Confidentiality Agreement Confidentiality agreement Confidentiality letter Confirmed credit line Conflict of interest Conforming Conforming loan Conglomerate Conglomerate discount Consensus forecast Consequential damage Consideration Consolidated accounts Consolidation Consolidation methods Constant amortisation Construction contracts Consumer loans Consumer Price Index

Contango Contingent assets Contingent claims model Contingent liabilities Contingent tax liabilities Contingent taxation Contingent value rights, CVR Contribution margin Contribution of assets Contribution of shares Control premium Conventional convertible preferred stock Conversion option into shares of the target company Conversion premium Conversion price Conversion ratio Conversion value of the convertible bond Convertible bonds Convertible preferred stock Convexity Cooke ratio Cooling-off period Core capital Corporate Finance Corporate governance Corporate social responsibility Correlation Corridor bond Cost Cost of capital Cost of carry Cost of debt Cost of equity Cost of refunding Cost of shareholders' equity Counterparty risk Countertrade Coupon payment Coupon rate Coupon reinvestment risk Cov-lite loan Covariance Covenant-lite loan Covenants Covered warrant CP CPI Credit bureau Credit default swap Credit derivative Credit derivative product company Credit enhancement Credit exposure Credit facility Credit insurance Credit line Credit ratings Credit risk Credit scoring Credit spread Credit-based economy Creditor-friendly bankruptcy process Creditors (U.K.) Creditworthiness Cross default covenant Cross-collaterisation Crossover Crossover fund Crowdfounding CSR Cum dividend Cure period Currency at (forward) premium/at discount Currency risk Currency swap (with principal) Currency swap without principal Currency translation Current assets Current liabilities Current rate method Current ratio Current yield Custodian Custody Customer credit CVA CVR