# The end day for a specified year is trivial to determine. In normal
# accounting use, a fiscal year is named for the calendar year it ends in,
# not the year it begins.
sub _end5253
{
    my $args = shift;

    my $dt = DateTime->last_day_of_month(
        year => $args->{year},
        month => $args->{end_month},
        time_zone => 'floating'
    );

    my $eom_day = $dt->day;
    my $dt_dow = $dt->dow;

    if ( $dt_dow > $args->{end_dow} ) {
        $dt->subtract( days => $dt_dow - $args->{end_dow} );
    } elsif ( $dt_dow < $args->{end_dow} ) {
        $dt->subtract( days => ($dt_dow + 7) - $args->{end_dow} );
    }
    $dt->add( weeks => 1 )
        if $args->{end_type} eq 'closest' && $eom_day - $dt->day > 3;

    return $dt;
}

##</code><code>##

#!/usr/bin/perl

use v5.10;
use strict;
use warnings;

use DateTime;

my $dt1 = DateTime->new( year => 2013, month => 7, day => 5 );
my $dt2 = $dt1->clone->add( days => 15 );
if ( $dt2->dow > 5 ) {  # July 20, 2013 happens to be a Saturday
    say "$dt2 falls on a weekend: " . $dt2->day_name;
    my $stepback = $dt2->dow - 5; # number of days back to Friday
    $dt2->subtract( days => $stepback );

    say "The preceding Friday is $dt2";
} else {
    say "$dt2 is not on a weekend: " . $dt2->day_name;
}

exit;

__END__