Fiscal years and financial years are the same thing. Fiscal years refer to the period for which accounts are being prepared for a company. For example, a company might choose to have 30 of June year end. It will prepare accounts from the 1st of July of one year until the 30th of June of the next year. This is a fiscal year or a financial year. It is not necessarily the same as the calendar year (as in this example) and it is not necessarily the same as the tax year (especially for sole traders etc).