Please check if this works for you. Simple solution to work for each month in reverse direction.

use v5.14;

#!/usr/bin/perl

use strict;
use warnings;
use Time::Piece;

my $t = Time::Piece->new();
my $year = $ARGV[0] || 2014;

foreach my $month ( 1 .. 12 ) {

    #Make an object with first day of each month and use it to get las
+t day of each month
    my $tFirstDayObject = $t->strptime( "$year/$month/1", "%Y/%m/%d" )
+;
    my $monthLastDay = $tFirstDayObject->month_last_day;

    #Now make an object with this last date and use it to get last wee
+kDay number
    my $tLastDayObject = $t->strptime( "$year/$month/$monthLastDay", "
+%Y/%m/%d" );
    my $weekDay = $tLastDayObject->wday;

    #Now calculate how many days to add in this weekDay taking Sunday 
+as the first day
    my $daysToMoveBack = 0;
    $weekDay >= 6 ? ( $daysToMoveBack = $weekDay - 6 ) : ( $daysToMove
+Back = $weekDay + 1 );
    my $lastFridayDate = $monthLastDay - $daysToMoveBack;

    #Now make an object with this $lastFridayDate for each month
    my $tLastFridayObject = $t->strptime( "$year/$month/$lastFridayDat
+e", "%Y/%m/%d" );
    say $tLastFridayObject->cdate;

}
[download]

Output:
Fri Jan 31 00:00:00 2014
Fri Feb 28 00:00:00 2014
Fri Mar 28 00:00:00 2014
Fri Apr 25 00:00:00 2014
Fri May 30 00:00:00 2014
Fri Jun 27 00:00:00 2014
Fri Jul 25 00:00:00 2014
Fri Aug 29 00:00:00 2014
Fri Sep 26 00:00:00 2014
Fri Oct 31 00:00:00 2014
Fri Nov 28 00:00:00 2014
Fri Dec 26 00:00:00 2014

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