The accounting policies that should be applied in the interim financial statements are generally the same as those used in the company's annual financial statements. However, there are some additional considerations that apply specifically to interim financial statements. These include:

1. Consistency: The company should use consistent accounting policies for similar transactions and events throughout the interim reporting periods.
2. Materiality: The company should consider the materiality of transactions and events when selecting accounting policies and determining the amount and disclosure of information to be included in the interim financial statements.
3. Estimates: The company should make estimates and assumptions that are reasonable and supportable based on the best information available at the time of preparation of the interim financial statements.
4. Changes in Accounting Policies: Any changes in accounting policies during the interim reporting period should be disclosed in the interim financial statements, along with the reasons for the change and its effects on the financial statements.
5. Disclosure: The company should provide sufficient disclosure in the interim financial statements to enable users to understand the nature and extent of the significant accounting policies applied, including any changes made during the interim reporting period.

Overall, the accounting policies applied in the interim financial statements should be appropriate for the nature and extent of the company's business activities and should be consistent with the applicable accounting standards and regulat