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.
Frodo Baggins is a minifigure in LEGO The Lord of the Rings line who is based on a fictional character in J. R. R. Tolkien's legendarium. He serves as the primary protagonist of The Lord of the Rings. Frodo is a hobbit of the Shire who inherits Sauron's Ring from Bilbo Baggins and undertakes the quest to destroy it in the fires of Mount Doom. He is also mentioned in Tolkien's posthumously published works, The Silmarillion and Unfinished Tales.