UK Accounting Glossary
Financial statements issued in the period between annual reports, usually half-yearly or quarterly.
Interim reporting is the reporting of the financial results of any period that is shorter than a fiscal year. Interim reporting is usually required of any company that is publicly held, and it typically involves the issuance of three quarterly financial statements each year.
Financial statements produced before the financial year has ended. They may be used to give banks or loan companies an indication of how well a business is doing before they approve a loan.
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This glossary post was last updated: 23rd December 2018.