diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index e354663..9102e0a 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -1112,7 +1112,12 @@
 
 def parse_naming_series_variable(doc, variable):
 	if variable == "FY":
-		date = doc.get("posting_date") or doc.get("transaction_date") or getdate()
+		if doc:
+			date = doc.get("posting_date") or doc.get("transaction_date")
+			company = doc.get("company")
+		else:
+			date = getdate()
+			company = None
 		return get_fiscal_year(date=date, company=doc.get("company"))[0]