Interim financial statements for a corporation are the financial statements covering a period of less than one year. Often interim financial statements are issued for the quarters between the annual financial statements. The purpose is to give investors and other users updated information on the corporation's operations. Unlike the annual financial statements, the interim financial statements are usually unaudited and condensed. Therefore, it is wise to also read the previously issued and complete annual financial statements and reports.

In order for the interim income statement amounts to add up to the amounts reported in the official income statement for the year, it is necessary that the accounting practices in the interim financial statements be consistent with the accounting practices that will be followed in the annual financial statements.