The Financial Accounting Standards Board, which sets rules for U.S. companies' financial statements, and the International Accounting Standards Board, which does the same worldwide, requires companies to prepare consolidated financial statements when they hold a controlling interest -- more than 50 percent ownership -- in other businesses.
Scalawags and Carpetbaggers. Scalawags and Carpetbaggers were derogatory terms used in the aftermath of the Civil War. Scalawags referred to a group of white Republican Southerners who sympathized with the federal Reconstruction effort.
Rutabaga (Brassica napus L.; Napobrassica group), also referred to as swedes, Swedish turnips, and turnip-rooted cabbage, is a member of the Cruciferae. The word âRutabagaâ comes from the Swedish ârotabagge,â which means root ram, baggy root, thick root and ramâs foot.