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.
Bilbo Baggins is a supporting character in The Lord of the Rings Trilogy, and the main protagonist in The Hobbit. He is a hobbit, who gets allied up with dwarves to venture past the goblins and trolls to face his first nemesis, Smaug the Dragon. Categories :