The accounting policies that should be applied in the preparation of interim financial statements include:

1. Consistency: The accounting policies used for the interim financial statements should be consistent with those used for the annual financial statements, unless there is a valid reason to change them.
2. Materiality: The accounting policies used for the interim financial statements should be appropriate and relevant to the specific circumstances of the company, and should be material to the financial statements.
3. Estimates: The interim financial statements should include estimates for significant items, such as provisions, impairments, and allowances, which are based on the best available information at the reporting date.
4. Accrual Basis: The interim financial statements should be prepared on an accrual basis, which means that revenue and expenses should be recognized when they are earned or incurred, regardless of when cash is received or paid.
5. Prudence: The interim financial statements should be prepared in a prudent manner, which means that any uncertainties or risks should be recognized and disclosed appropriately.
6. Currency Translation: The interim financial statements of foreign operations should be translated into the reporting currency using appropriate exchange rates and methods.
7. Disclosures: The interim financial statements should include appropriate disclosures about the accounting policies used, any changes in accounting policies, and any significant estimates used in the preparation of the financial statements.

Overall, the accounting policies used in the preparation of interim financial statements should be consistent with the applicable accounting standards and regulations, and should provide accurate and reliable information about the company's financial performance and position for the reporting period.