The requirements for the recognition and measurement of revenue in interim financial statements can vary depending on the specific accounting standards and regulations applicable in the country or region where the company is located or operates. However, some common requirements include:

1. Revenue recognition criteria: Generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) require that revenue be recognized when it is earned and realized or realizable. This means that the company must have completed its obligations under the contract or arrangement and that the customer has received or will receive the benefits of the goods or services.
2. Measurement of revenue: Revenue should be measured at the fair value of the consideration received or receivable. This includes cash, receivables, or other assets or liabilities that arise from the exchange of goods or services.
3. Disclosures: Interim financial statements must provide sufficient disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. This includes disclosing the significant judgments and estimates used in recognizing revenue and any changes in those judgments or estimates.
4. Proportional revenue recognition: For long-term contracts, revenue may be recognized proportionally based on the extent of completion of the contract. This method may be used if the outcome of the contract can be reliably estimated.

It's important to note that the requirements for the recognition and measurement of revenue in interim financial statements may differ from those for annual financial statements, and that companies must comply with the specific requirements applicable to their situation. Additionally, companies may need to apply additional guidance or interpretations from regulators or accounting standard-setters when preparing their interim financial statements.