The date on which an entity makes its interim financial statements available to users of its financial statements. This date marks the end of, and the last day in, an interim reporting period- that is, a part of the current accounting year that has passed away or is reportable for the time being. In many cases, this period starts on the transaction closing date and the date of the next accounting year end. However, it may also span a quarter at a time (Q1, Q2, etc.) or more.
During the interim period, financial results for this specific part of the year are prepared and reported. Interim period financial statements, commonly known as interim financial statements, or interim financial reports, are generally quarterly financial reports that are required for any entities whose debt securities or equity securities are publicly traded. These financials are mainly unaudited, but in many cases are still subject to a review by the entity’s auditors using applicable auditing standards as basis or reference.
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