Interim period

An interim period is a financial reporting period that is shorter than a full fiscal year. Interim financial reports are generally quarterly financial reports that are required for any entities whose debt or equity securities are publicly traded. Depending on which securities regulator or stock exchange is involved, an entity will be required at least to issue interim financial reports at the end of the first half of its fiscal year, and to do so no later than 60 days after the end of each interim period.

An interim period is also considered to be the standard monthly time period that most organizations use for their financial reporting.