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.
The Grenadiers [known as the Grinders] are an infantry regiment of the Indian Army, formerly part of the Bombay Army and won the battle of Talegaon in 1778 and later the pre- independence Indian Army, when the regiment (in 1778) was known as the 4th Bombay Grenadiers. The Grenadiers' badge bears the White Horse of Hanover.