There are several key differences between interim financial statements and annual financial statements, including:

1. Reporting Period: Interim financial statements cover a shorter period of time, usually a quarter or a half-year, whereas annual financial statements cover a full fiscal year.
2. Detail: Interim financial statements are typically less detailed than annual financial statements, as they provide an overview of the company's financial performance and position for the reporting period, whereas annual financial statements provide more comprehensive information about the company's financial performance and position over the course of the full fiscal year.
3. Audit Requirements: Interim financial statements may not be subject to the same level of audit or review as annual financial statements, depending on the regulatory requirements applicable to the company and the stock exchange where the company is listed.
4. Disclosure Requirements: Interim financial statements may have different disclosure requirements than annual financial statements, as they focus on the financial performance and position of the company for the reporting period, rather than the full fiscal year.
5. Accounting Policies: Companies may use different accounting policies for interim financial statements than they use for annual financial statements, depending on the circumstances and the applicable accounting standards.
6. Management Discussion and Analysis (MD&A): Interim financial statements typically include a shorter and more focused MD&A section than annual financial statements, which provides a narrative explanation of the company's financial performance and position for the reporting period.

Overall, while there are some similarities between interim financial statements and annual financial statements, the main differences relate to the reporting period, level of detail, audit and disclosure requirements, and accounting policies used. Companies should be aware of these differences and ensure that their interim financial statements comply with the applicable regulations and standards.