Hi,
The requirement is as such that the report has to display for the values for the current year and the previous year.
So I filtered the report with Current Year variable, instead of 2013 as shown in the picture because for any current year change the values has to be displayed.
(For example, I have shown in the picture as 2013) 
If you want the report to be displayed with 2012 or 2014 then report should contain prompts or any other way.
If it is prompted for any year then using UserResponse() i will catch the value in a variable and will apply for the report filter accordingly.
Since the formula doesnot contain any year in that so I believe it will run for any year 
with year containing in the table.
Only thing is that I have to choose the table/block/report filter wisely as per the report requirement. 
Regards
Ram