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The word “Common” in both instances refers to the date employed by the most commonly used calendar system, the Gregorian Calendar.The years are the same, only the designations are different.
The method for calculating Easter date also mirrors calendar changes, so I have included that also.
Our present calendar is based upon the Gregorian calendar of 1582 CE (named after Pope Gregory XIII), which was a reform of the earlier Julian calendar of 45 BCE (named after Julius Caesar).
The labels BC and AD were added in 525 by Dionysius Exiguus, who used them to compute the date of Easter.
Many thanks must go to Ron Mallen for his tireless, meticulous and scientific process in researching this history.
There is a chart below that graphically shows the key events shaping the calendar.
The Roman AUC calendar was enforced (with capital punishment for non-compliance) throughout the powerful Roman Empire of the time.