US fiscal year presentation standards (year start / year-end)

IDS Report 004

October 16, 2017

When preparing disclosure documents in English, some Japanese companies present the fiscal year using the beginning of the period as the standard like the Japanese, and some present the fiscal year using the end of the period as the standard. In this report, we considered whether US companies generally use the start or end of the year as the standard for describing fiscal years, based on research into the disclosure documents of major US companies (the 120 constituents of the S&P 500 index whose fiscal year does not end in December).


Fiscal year presentation standards for S&P 500 constituents

Sample pages

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