An interim financial statement or an interim financial report, is a detailed report of accounting, which covers all the business activities within less than one financial year. Original Source: https://www.resurgentindia.com/understanding-scope-of-interim-financial-statements

1. Elements of Interim Statements
According to the International Accounting Standard 34(IAS 34), an Interim
financial statement consists of either a complete set of financial statements as
mentioned in the IAS Presentation of Financial Statements, or it should have a
set of consolidated financial statements for a defined interim period. An
independent auditor is free to express a negative assurance opinion on the
review of interim financial information. Also, he/she can offer interim financial
solutions based on the indications reflected by the interim financial
statements.