Determine current fiscal year in Apex

gistfile1.java

/* (c) Benj Kamm 2012
 * Determine current fiscal year in Apex -- add this method to a class that needs it.
 * 
 * FiscalYearStartMonth - Integer 1-12 corresponds to starting month of FY
 * UsesStartDateAsFiscalYearName - If false, FY Name is year of ending month; if true, name from beginning month.
 */

private integer getCurrentFY() {
    Organization orgInfo = [SELECT FiscalYearStartMonth, UsesStartDateAsFiscalYearName
			  FROM Organization
			  WHERE id=:Userinfo.getOrganizationId()];
    Date today = system.today();
    Integer currentFY;
    if (today.month() >= orgInfo.FiscalYearStartMonth) {
	if (orgInfo.UsesStartDateAsFiscalYearName) {
	    currentFY = today.year();
	} else {
	    currentFY = today.year() + 1;
	}
    } else {
	if (orgInfo.UsesStartDateAsFiscalYearName) {
	    currentFY = today.year() - 1;
	} else {
	    currentFY = today.year();
	}
    }
    return currentFY;
}

Here's a simpler and shorter approach:
String currentFiscalYear = [SELECT FiscalYearSettings.Name FROM Period WHERE Type = 'Year' AND StartDate <= TODAY AND EndDate >= TODAY].FiscalYearSettings.Name;

Amazing.