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 Bandar-log, or Monkey People, are characters from Disney's The Jungle Book. They roam the ruins of an ancient city, and are ruled by King Louie.hile Baloo and Bagheera rescue Mowgli, King Louie and his monkeys work to try to get Mowgli back. During the chase, a stone pillar is knocked out of place and the building it supports begins to collapse. Louie holds it up, Baloo tickles him and the monkeys come to help.