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sql get actual fiscal year

CREATE FUNCTION dbo.fnc_FiscalYear(
    @AsOf           DATETIME
)
RETURNS INT
AS
BEGIN

    DECLARE @Answer     INT

    -- You define what you want here (September being your changeover month)
    IF ( MONTH(@AsOf) < 9 )
        SET @Answer = YEAR(@AsOf) - 1
    ELSE
        SET @Answer = YEAR(@AsOf)


    RETURN @Answer

END

GO


 -- Use it like this 
 
 SELECT dbo.fnc_FiscalYear('9/1/2009')


SELECT dbo.fnc_FiscalYear('8/31/2009')
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