In the new fiscal calendar, there are periods of respite for taxpayers in the months of August and December, as formalized by the Legislative Decree no.1 of January 8, 2024 published in the ...

The choice of fiscal year periods isn’t always completely logical. For example, Apple has operated under this off-kilter fiscal calendar for decades (although it moved the quarterly endpoints ...

Fiscal years differ from calendar years, allowing businesses to choose optimal reporting periods. Companies adjust fiscal year ends to align with business seasonality, aiding financial reporting ...

During a company’s fiscal year, there are four three-month periods known as fiscal quarters. During these periods, a company’s financial activities and statements are calculated, processed and ...