The 52–53 week method is permitted by generally accepted accounting principles in the United States, by US Internal Revenue Code Regulation 1.441-2 (IRS Publication 538)., as well as the International Financial Reporting Standards.
52–53週法是被允許的一般公認會計原則，在美國由內部收入代碼 1.441-2監管（IRS Publication 538）；也是國際財務報導準則。