Variable Interest Entities (VIE): Definition and How They Work

A variable interest entity (VIE) refers to a legal business structure in which an investor has a controlling interest, despite not having a majority of voting rights.

Variable Interest Entity - What Is It, Examples, Consolidation Rules

Chapter Six Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues Copyright © 2015 McGraw-Hill Education. All rights. - ppt download

Understanding China's Variable-Interest Entities

A complete guide to financial consolidation under ASC 810

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Introduction to Special Purpose Entities

To Consolidate or Not

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Variable Interest Entities

5.1 Identifying the primary beneficiary of a VIE