IFO4
Loading...The close cycle executed at the end of each fiscal quarter, distinguished from month-end close by the additional reporting deliverables, including external regulatory filings for listed members and the formal management discussion and analysis. Quarter-end close is the federation-recognised reporting boundary for accreditation evidence and quarterly disclosure. The federation requires quarter-end close to deliver a complete federation disclosure package within the published cycle time and to be reconciled to any external filings for listed members under UFMS-001:4.1.
A standard term of corporate accounting tied to the quarterly reporting cadence of US public companies; the construction spread internationally with quarterly disclosure conventions.
Federation members publish a quarter-end close calendar that aligns with the federation disclosure cadence. Listed members reconcile federation disclosures to external filings. Cycle time is tracked as process maturity under MEV-Annex:5.1.
@misc{ifo4_glossary_quarter_end_close,
title = {{Quarter-End Close}},
author = {{IFO4 Federation Editorial Board}},
howpublished = {{IFO4 Federation Glossary, slug \texttt{quarter-end-close}}},
year = {2026},
url = {https://ifo4.org/glossary/quarter-end-close},
note = {Category: Budget & Forecast; key: QuarterEndClose}
}Federation members and accredited practitioners may challenge any entry under TGS-002:1.7. Filed challenges are routed to the editorial board, triaged into the revision register, and resolved in writing on the public docket. The slug remains stable through any revision.