accounting period

accounting period
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  • accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

  • accounting period — ➔ period * * * accounting period UK US noun [C] (also trading period) ► ACCOUNTING a period of time at the end of which a company prepares a financial report, for example after three, six, or twelve months: »At the end of the accounting period,… …   Financial and business terms

  • accounting period — (AP) A 4 week period that forms one thirteenth of the postal fiscal year. It begins on a Saturday and ends at the close of business on the Friday 4 weeks later …   Glossary of postal terms

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • accounting period — 1) (financial period; period of account) The period for which a business prepares its accounts. Internally, management accounts may be produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months,… …   Accounting dictionary

  • accounting period — financial period; period of account The period for which a business prepares its accounts. Internally, management accounts may be produced monthly or quarterly. Externally, financial statements are produced for a period of 12 months, although… …   Big dictionary of business and management

  • accounting period — The period of time, usually a year, used by a taxpayer in the determination of income and related tax liability. Unless a fiscal year is chosen, taxpayers must determine and pay their income tax liability by using the calendar year (i.e., January …   Black's law dictionary

  • accounting period — The period of time, usually a year, used by a taxpayer in the determination of income and related tax liability. Unless a fiscal year is chosen, taxpayers must determine and pay their income tax liability by using the calendar year (i.e., January …   Black's law dictionary

  • Accounting Period — 1. In general, the time period reflected by a set of financial statements. 2. In terms of taxation, it is the 12 month period a taxpayer uses to determine his or her income tax. The accounting period is usually the calendar year …   Investment dictionary

  • accounting period — a regular period of time, as a month or a year, for which an operative statement is drawn up. * * * …   Universalium

  • accounting period — defined and uniform period of time in which account activity is recorded …   English contemporary dictionary


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