Finans
mali yil
İngilizce: financial year
Türkçe Tanım
Bir kurulusun muhasebe, butceleme ve finansal raporlama amaclari icin kullandigi on iki aylik donemdir. Mali yil, yetki alani gereksinimlerine ve kurumsal tercihlere bagli olarak takvim yili ile cakisabilir veya cakismayabilir. Her mali yil sonunda sirketler yasal mali tablolari hazirlar, denetim yaptirir ve duzenleyici bildirimleri sunar. Proje finansmaninda mali yil, taahhut testi ve raporlama yukumluluklerinin donemselligini belirler.
English Definition
The twelve-month period used by an organisation for accounting, budgeting, and financial reporting purposes. The financial year may or may not coincide with the calendar year, depending on jurisdictional requirements and corporate preferences. At the close of each financial year, companies prepare statutory financial statements, conduct audits, and file regulatory returns. In project finance, the financial year determines the periodicity of covenant testing and reporting obligations.