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.
From Wikipedia, the free encyclopedia. Pinch bug, pinchbug, or pincher bug may refer to: 1  Stag beetles, insects belonging to the family Lucanidae.  Earwigs, insects belonging to the order Dermaptera.