Dear Natarajan,
Here is the real time example. When client/company is in US and having January to December in general. However, In case if the last working day of the financial year is Last Friday of the year (Every year). The financial year is unique from year to year (Dependent/Specific to year), since the last working day keeps on changing. This specific requirement is not country specific.
I hope this answered your question.
Thanks,
Siva Cheruvu