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.
Bookmark this page Manage My Reading List. 1  Bilbo Baggins, the protagonist of The Hobbit, is one of a race of creatures about half the size of humans, beardless and with hairy feet. He lives in an unspecified time that is at once ancient and also very like the Victorian age, with its cozy domestic routines.