Quoting%20commentary for Rosh Hashanah 3:8

אמר מר מלך שעמד בעשרים ותשעה באדר כיון שהגיע אחד בניסן עלתה לו שנה הא

he is reckoned to have reigned a year. If on the other hand he ascended the throne on the first of Nisan, he is not reckoned to have reigned a year till the next first of Nisan comes round. The Master has said, 'If a king ascends the throne on the twenty-ninth of Adar, as soon as the first of Nisa arrives he is reckoned to have reigned a year.'

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