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A variation is the 52–53-week calendar. It is used by companies that want their fiscal year to always end on the same day of the week. Any day of the week may be used, and Saturday and Sunday are common because the business may more easily be closed for counting inventory and other end-of-year accounting activities.
The 52–53-week fiscal year (or 4–4–5 calendar) is used by companies that desire that their fiscal year always end on the same day of the week.Any day of the week may be used, and Saturday and Sunday are common because the business may more easily be closed for counting inventory and other end-of-year accounting activities.
Business enterprises may opt to use a financial year that ends at 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.
In every cycle there are 71 years with an additional 53rd week (corresponding to the Gregorian years that contain 53 Thursdays). An average year is exactly 52.1775 weeks long; months (1 ⁄ 12 year) average at exactly 4.348125 weeks/month. An ISO week-numbering year (also called ISO year informally) has 52 or 53 full weeks. That is 364 or 371 ...
In most calendar systems, the date consists of three parts: the (numbered) day of the month, the month, and the (numbered) year. There may also be additional parts, such as the day of the week. Years are usually counted from a particular starting point, usually called the epoch, with era referring to the span of time since that epoch. [b]
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The ISO week date is an example of a leap week calendar that eliminate the month. A leap week calendar can take advantage of the 400-year cycle of the Gregorian calendar, as it has exactly 20,871 weeks: with 329 common years of 52 weeks plus 71 leap years of 53 weeks, a leap week calendar would synchronize with the Gregorian every 400 years ...