Fiscal year.
Fiscal year. The term fiscal year means the annual accounting period or, if no closing date has been adopted, the calendar year ending on December 31.
The termfiscal yearmeans the annual accounting period or, if no closing date has been adopted, the calendar year ending on December 31.
Source
17 CFR § 210.1-02
Scoping language
Unless the context otherwise requires, terms defined in the general rules and regulations or in the instructions to the applicable form, when used in Regulation S-X (this part 210), shall have the respective meanings given in such instructions or rules. In addition, the following terms shall have the meanings indicated in this section unless the context otherwise requires.