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Q2, or the second quarter, refers to the accounting period of April, May and June. Any financial statements you receive from April 1 to June 30 are for Q2 of the fiscal quarter system.
Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to 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.
The 4–4–5 calendar is a method of managing accounting periods, and is a common calendar structure for some industries such as retail and manufacturing.It divides a year into four quarters of 13 weeks, each grouped into two 4-week "months" and one 5-week "month".
An accounting period, in bookkeeping, is the period with reference to which management accounts and financial statements are prepared. In management accounting the accounting period varies widely and is determined by management.
Q1, Q2, Q3, Q4 – quarters of the accounting year, calendar year or fiscal year; QC – Quality control or Quality costs; QoQ – Quarter on quarter; QPR – Quarterly Performance Report; QRP – Qualified Retirement Plan; q/q – Quarter on quarter; QTD – Quarter-to-date
Crypto fees for the company hit close to a three-year low in the third quarter of 2023, accounting for $23 million, before climbing to $126 million in the beginning of 2024.