An interim statement, or also an interim report, is a financial statement that covers a period shorter than one financial year (or one full year). An interim statement can be prepared monthly, quarterly, semi-annually, or on an ad hoc basis (for any other period as required under a reporting regime). Interim statements can be a complete or condensed set of financial statements for an interim period.

Interim reporting prescribes the minimum content of interim financials as well as the bases for recognition and measurement in financial statements presented for an interim period. For condensed financial statements the minimum content usually includes each of the headings and sub-totals that have appeared in the most recent annual financial statements and the relevant explanatory notes. Additional line-items or notes are also included if their presence is essential for integrity and accuracy of interim financial information.