Principles of Consolidation

May 19th, 2015
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San Jose State University
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The financial statements include the accounts of Phoenix and its subsidiaries. Significant intercompany transactions and balances have been eliminated. Investments in unconsolidated joint ventures are accounted for using the equity method; the Company’s share of joint ventures’ activities is reflected in other expenses.

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Accounting PoliciesAccounting PrinciplesThe financial statements and accompanying notes are prepared in accordance with generally accepted accounting principles in the United States.Principles of ConsolidationThe financial statements include the accounts of Phoenix and its subsidiaries. Sig

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