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How to get the last month of the previous year as Accounting Period in FRS?

After selecting a month from prompt for the Accounting Period, how do I get the last month (December) from the previous year as the Accounting Period in an FRS Report?

For example, If I give prompt as Mar-21, I would want to get the Accounting Period in my cell as Dec-20.

Whereas if I give the prompt as Mar-20, I should get it as Dec-19.

Is there any Member Function/List that we can use to get this?

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