Deletion of Accounting reference date

Comment: In its current state, it does fail . I think, however, that it could be expanded, or if not, merged to fiscal year. (''See my posts on Talk:Accounting reference date and on Talk:Fiscal year.'') I will attempt to expand it, to see if it can be made long enough. The relevant quotation from U.S. (and other countries') law might be applicable, or any other information which makes it not a definition
Stance: comment
Cited policy: Wikipedia:Wikipedia is not a dictionary (WP:DICDEF)

Comment: as failing . Don't see how this could ever be a substantive article
Stance: delete
Cited policy: Wikipedia:Wikipedia is not a dictionary (WP:DICDEF)