You are reviewing the third quarter financial statements of Tiger Co., a publicly traded company. Your audit supervisor, Martha, thinks the client may have omitted an important item and has asked you to research whether interim financial statements are required to include earnings per share amounts. Prepare an email responding to Martha's question. Comment on any other potential ramifications of Tiger Co.'s omission that comes to mind, which you can offer to research.

What is the FASB ASC Codification for these subjects?