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.
List of SpongeBob SquarePants characters. This is a list of characters from the Nickelodeon animated comedy series SpongeBob SquarePants. The main characters in the show are SpongeBob SquarePants and his pet snail Gary, SpongeBob's friends Patrick, Squidward and Sandy, and two restaurateur rivals; Mr. Krabs and Plankton. Various celebrities have voiced roles in SpongeBob SquarePants.