31-824: Western Army may refer to: Western Army (Japan) , an active army of the Japan Ground Self-Defense Force Western Army (Ottoman Empire) , active during the First Balkan War Western Army (Russia) , an army of the Russian SFSR formed in 1918 Western Army of the White Movement , formed in January 1919 the forces of the Toyotomi clan during
62-574: A financial year , or sometimes budget year ) is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis but generally with the reporting period not aligning with the calendar year (1 January to 31 December). Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to
93-508: A group of businesses must use nearly the same fiscal year (differences of up to three months are permitted in some jurisdictions, such as the US and Japan), with consolidating entries to adjust for transactions between units with different fiscal years, so the same resources will not be counted more than once or not at all. In Afghanistan , from 2011 to 2021, the fiscal year began on 1 Hamal (20th or 21 March). The fiscal year aligned with
124-616: A training corps to be set up in the interim (by the end of FY2016). In 2013 troops from the Western Army Infantry Regiment were deployed from the JS Hyuga and JS Shimokita for an amphibious warfare exercise in California. On 29 March 2021, a JGSDF electronic warfare unit was raised at Camp Kengun. On 29 March 2021, Western Army Artillery was reorganaized to 2nd Artillery Brigate. Under current plans,
155-443: A January–December financial year, becoming the first Indian state to do so. But later it dropped the idea due to Many financial & accounting error. In Indonesia , since 2001, the fiscal year is the calendar year, 1 January to 31 December. Until 2000, the fiscal year ran from 1 April to 31 March; fiscal year 2000 ran from 1 April to 31 December. In Iran , the fiscal year usually starts on 21st or 22 March (1st of Farvardin in
186-546: A fiscal year which ends during the summer to align the fiscal year with the academic year (and, in some cases involving public universities, with the state government's fiscal year) and also because the university is normally less busy during the summer months. In the Northern Hemisphere , that is July to the next June. In the Southern Hemisphere , that is the calendar year, January to December. In
217-530: A foreign power. It would share this mission with the pre-existing Western Army Infantry Regiment , itself currently undergoing an expansion in manpower and equipment (e.g. increase in authorised strength to 680 effectives, & adding (initially 4) AAVP-7A1 's to its TOE ). Equipment for the new unit on the other hand, may ultimately include the Type 16 maneuver combat vehicle and the light-weight combat vehicle (LCV) system, both of which were designed in part with
248-562: A similar fashion, many nonprofit performing arts organizations will have a fiscal year which ends during the summer, so that their performance season that begins in the fall and ends in the spring will be within one fiscal year. Some media/communication-based organizations use a broadcast calendar as the basis for their fiscal year. Fiscal years' names are often shortened based on the year in which they end ; for example, "fiscal year 2023-2024" and "FY24" are synonymous. The fiscal year for individuals and entities to report and pay income taxes
279-400: A year ending 30 June on the following dates: Victoria changed in 1870, South Australia in 1874, Queensland in 1875, Western Australia in 1892, New South Wales in 1895 and Tasmania in 1904. The Commonwealth adopted the near-ubiquitous financial year standard since its inception in 1901. The reason given for the change was for convenience, as Parliament typically sits during May and June, while it
310-487: Is often known as the taxpayer's tax year or taxable year. Taxpayers in many jurisdictions may choose their tax year. Some federal countries, such as Canada and Switzerland, require the provincial or cantonal tax year to align with the federal year. In the United States, most states retained a 30 June fiscal year-end date when the federal government switched to 30 September in 1976. Nearly all jurisdictions require that
341-579: Is one of five active Armies of the Japan Ground Self-Defense Force . It is headquartered in Kumamoto , Kumamoto Prefecture . Its responsibility is the defense of Kyūshū and Okinawa . In August 2010, a proposal was being considered by the then Japanese government to convert a conventional [battalion strength] regiment from either the 8th Division or the 15th Brigade into a "US-style" amphibious unit, effectively giving
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#1732765562864372-647: The Siege of Osaka See also [ edit ] First Western Army , an army of Imperial Russia active during the Napoleonic Wars Second Western Army , an army of Imperial Russia active during the Napoleonic Wars Topics referred to by the same term [REDACTED] This disambiguation page lists articles associated with the title Western Army . If an internal link led you here, you may wish to change
403-592: The Solar Hejri calendar ) and concludes on next year's 20th or 21 March (29th or 30th of Esfand in the Solar Hijri calendar ). In Ireland , the fiscal year is the calendar year, 1 January to 31 December. Until 2001, it was the year ending 5 April, as in the United Kingdom, but was changed with the introduction of the euro . The 2001 tax year was nine months, from April to December. In Israel ,
434-793: The Persian or Solar Hijri calendar used in Afghanistan at the time. Following transfer of power to the Taliban administration in September 2021, Afghanistan abandoned the Solar Hijri calendar in favour of the Lunar Hijri calendar . The fiscal cycle was restarted with effect from 1 Muharram 1444 AH (30 July 2022) In Australia , a fiscal year is commonly called a "financial year" (FY) and starts on 1 July and ends on
465-629: The UK calendar despite being listed in India. Companies following Indian fiscal year get to know their economic health on 31 March of every Indian financial or fiscal year. The current fiscal year was adopted by the colonial British government in 1867 to align India's financial year with that of the British Empire. Prior to 1867, India followed a fiscal year that ran from 1 May to 30 April. On 4 May 2017, Madhya Pradesh announced that it would move to
496-532: The Western Army a battalion of marines for dealing with contingencies. This proposal seems to have been shelved or fallen into limbo in the interim. As of June 2013, as part of an ongoing expansion of defense capabilities in the Western Army's area of responsibility, the MOD were considering creating a special "isle assault unit", whose role would be the recapture of remote Japanese islands that had been invaded by
527-515: The Western Army will have priority on deliveries of the new Type 12 surface-to-ship missile upgrade (six sets on order to date [July 2013]). The Type 12 will be initially deployed with the 5th Anti-Ship Missile Regiment , but ultimately the 6th Anti-Ship Missile Regiment (deactivated 21 April 2011 ) may be reactivated to operate the new systems. Note: GSDF Anti-Ship Missile Regiments are alternatively known as Surface-to-Surface Missile Regiments. Fiscal year A fiscal year (also known as
558-531: The day that is closest to a particular date (for example, the Friday closest to 31 December). Under such a system, some fiscal years have 52 weeks and others 53 weeks. The calendar year is used as the fiscal year by about 65% of publicly traded companies in the United States and for most large corporations in the United Kingdom. That is the case in many countries around the world with a few exceptions such as Australia, New Zealand, and Japan. Many universities have
589-408: The end of a week (e.g., 52 or 53 weeks in length, and therefore is not exactly one calendar year in length), or opt for its financial year to end on a date that matches the reporting cycle of its foreign parent. All entities within the one group must use the same financial year. For government accounting and budget purposes, pre- Federation colonies changed the financial year from the calendar year to
620-556: The fiscal year is 1 July to 30 June. In France , the fiscal year is the calendar year, 1 January to 31 December, and has been since at least 1911. In Germany, the fiscal year runs from 1 January until 31 December. In Greece , the fiscal year is the calendar year, 1 January to 31 December. In Hong Kong , the government's financial year runs from 1 April to 31 March. However, a company incorporated in Hong Kong can determine its own financial year-end, which may be different from
651-485: The fiscal year is the calendar year, 1 January to 31 December. In Italy , the fiscal year is the calendar year, 1 January to 31 December. It was changed in 1965, before which it was 1 July to 30 June. In Japan , the government's financial year is from 1 April to 31 March. Japan's income tax year is 1 January to 31 December, but corporate tax is charged according to the corporation's own annual period; most Japanese corporations elect their annual period to follow
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#1732765562864682-407: The fiscal year is the calendar year, 1 January to 31 December. In Bulgaria , the fiscal year is the calendar year, 1 January to 31 December, both for personal income tax and for corporate taxes. In Canada , the government's financial year is 1 April to 31 March. (Q1 1 April – 30 June, Q2 1 July – 30 Sept, Q3 1 Oct – 31 Dec and Q4 1 Jan – 31 Mar) For individual taxpayers,
713-434: The fiscal year is the calendar year, 1 January to 31 December. In China , the fiscal year for all entities is the calendar year, 1 January to 31 December, and applies to the tax year, statutory year, and planning year. In Colombia , the fiscal year is the calendar year, 1 January to 31 December. In Costa Rica , the fiscal year is the calendar year. January to December. As of 2019 when the tax laws changed. In Egypt ,
744-411: The fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxes , such as income tax. Many annual government fees—such as council tax and license fees, are also levied on a fiscal year basis, but others are charged on an anniversary basis. Some companies, such as Cisco Systems , end their fiscal year on the same day of the week each year:
775-427: The government fiscal year (1 April to 31 March). In Lithuania , the fiscal year is the calendar year, 1 January to 31 December. In Macau , the government's financial year is 1 January to 31 December. In Malaysia , the tax year for individuals is the calendar year, from 1 January to 31 December. The Companies Act 2016 does not state when the fiscal year must start for companies, so businesses are free to choose
806-583: The government fiscal year. In India , the government's financial year runs from 1 April to 31 March the following year. The financial year from 1 April 2024 to 31 March 2025 would generally be abbreviated as FY 2024-25 or( FY24-25) ( FY2024/25),(FY2024/2025),(FY24/25), but it may also be called FY 2025 or FY25 on the basis of the ending year. Companies following the Indian Depositary Receipt (IDR) are given freedom to choose their financial year. For example, Standard Chartered's IDR follows
837-405: The link to point directly to the intended article. Retrieved from " https://en.wikipedia.org/w/index.php?title=Western_Army&oldid=1112839273 " Category : Disambiguation pages Hidden categories: Short description is different from Wikidata All article disambiguation pages All disambiguation pages Western Army (Japan) The Western Army ( 西部方面隊 )
868-402: The next 30 June. Financial years are designated by the calendar year of the second half of the period. For example, financial year 2025 is the 12-month period ending on 30 June 2025 and can be referred to as FY2024/25. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises. Business enterprises may opt to use a financial year that ends at
899-455: The remote island defence mission in mind. If stood up, the new unit together with the WAIR would form a major part of the Western Army's first response to a hostile incursion in the more remote parts of its AOR. In early September 2015, plans for the creation of the new unit, now referred to as an 'amphibious mobile unit' were confirmed. The new unit is to be stood up by the end of FY 2017, with
930-582: The tax year be 12 months or 52/53 weeks. However, short years are permitted as the first year or when changing tax years. Most countries require all individuals to pay income tax based on the calendar year. Significant exceptions include: Many jurisdictions require that the tax year conform to the taxpayer's fiscal year for financial reporting. The United States is a notable exception: taxpayers may choose any tax year, but must keep books and records for such year. In some jurisdictions, particularly those that permit tax consolidation , companies that are part of
961-456: Was difficult for it to meet in November and December to pass a budget. The Financial year is split into four quarters which cover the following periods: In Austria , the fiscal year is the calendar year, 1 January to 31 December. In Bangladesh , the fiscal year is 1 July to the next 30 June. In Belarus , the fiscal year is the calendar year, 1 January to 31 December. In Brazil ,