The application of IAS 34, Interim Financial Reporting, can have an impact on various accounting ratios that are used to assess the financial performance and position of a company. Here are some examples of how the application of IAS 34 can impact various accounting ratios:

1. Current Ratio: The current ratio measures a company's ability to meet its short-term obligations using its current assets. The interim financial statements prepared in accordance with IAS 34 may include changes in current assets and current liabilities, which could have an impact on the company's current ratio.
2. Debt-to-Equity Ratio: The debt-to-equity ratio measures a company's leverage by comparing its total liabilities to its shareholders' equity. The interim financial statements prepared in accordance with IAS 34 may include changes in total liabilities and shareholders' equity, which could impact the company's debt-to-equity ratio.
3. Gross Profit Margin: The gross profit margin measures a company's ability to generate revenue after accounting for the cost of goods sold. The interim financial statements prepared in accordance with IAS 34 may include changes in revenues and cost of goods sold, which could have an impact on the company's gross profit margin.
4. Return on Assets: Return on assets measures a company's ability to generate profits from its assets. The interim financial statements prepared in accordance with IAS 34 may include changes in the company's net income and total assets, which could impact the company's return on assets.
5. Inventory Turnover Ratio: The inventory turnover ratio measures a company's efficiency in managing its inventory by comparing the cost of goods sold to the average inventory. The interim financial statements prepared in accordance with IAS 34 may include changes in the cost of goods sold and inventory levels, which could impact the company's inventory turnover ratio.
6. Earnings per Share: Earnings per share (EPS) measures the amount of profit allocated to each outstanding share of the company's common stock. The interim financial statements prepared in accordance with IAS 34 may include changes in the company's net income and the number of outstanding shares, which could impact the company's EPS.

Overall, the application of IAS 34 can have an impact on various accounting ratios that are used to analyze a company's financial performance and position. It is important to consider the impact of interim financial statements on these accounting ratios when assessing a company's financial health.