Is a fiscal year numbered by the year of the first month or by the year of the last month of the FY?
Is this standard throughout the US? Throughout the world?
For the US, is mandated by law or regulation? If so, which one?
In the US 2007 budget, "fiscal year" is defined by this example [1]: "fiscal year 2007 begins on October 1, 2006, and ends on September
30, 2007".But I don't know how widespread that usage is.
----- [1]