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2. Anthem Education Group - Wikipedia

   en.wikipedia.org/wiki/Anthem_Education_Group

   Facing lawsuits and financial losses, Chubb Corporation put the school for sale in 2004 and eventually sold it for $1 to a partnership of private equity firms called Great Hill Partners and the High-Tech Institute, a network of similar technical schools based in Phoenix, Arizona. [3] Chubb Corporation recognized a $31 million loss from the sale ...

3. List of AICPA Audit and Accounting Guides - Wikipedia

   en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

   Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

4. Financial close management - Wikipedia

   en.wikipedia.org/wiki/Financial_close_management

   Financial close management [1] (FCM) [2] is a recurring process in management accounting by which accounting teams verify and adjust account balances at the end of a designated period [3] in order to produce financial reports representative of the company's true financial position [4] to inform stakeholders such as management, investors, lenders, and regulatory agencies.

5. Open-book accounting - Wikipedia

   en.wikipedia.org/wiki/Open-book_accounting

   Open-book accounting (OBA) is a business practice which opens up an organisation's accounts to some or all of those with an interest in the organisation, including its employees and its shareholders (including those whose shareholding is managed indirectly, for example through a mutual fund) and supply chain. [1]

6. Closed system (control theory) - Wikipedia

   en.wikipedia.org/wiki/Closed_system_(control_theory)

   The terms closed system and open system have long been defined in the widely (and long before any sort of amplifier was invented) established subject of thermodynamics, in terms that have nothing to do with the concepts of feedback and feedforward. The terms 'feedforward' and 'feedback' arose first in the 1920s in the theory of amplifier design ...

7. Throughput accounting - Wikipedia

   en.wikipedia.org/wiki/Throughput_accounting

   Throughput accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information for enterprise profitability improvement. This approach identifies the factors which limit an organization's ability to reach its goals, and then focuses on simple measures that drive behavior in ...