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.

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That's Not the VIE You're Looking For - by Fredrik Öqvist

How China's Draft Rules May Affect Foreign Investors; Proposed Rules Target Structure Known as Variable Interest Entity – AsianExtractor: Unearthing Accounting Fraud in Asia

VIE structure: Understanding the Basics of Variable Interest Entities - FasterCapital

FAR: Balance Sheet, EPS and Cash Flows: Variable Interest Entity Model

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

A complete guide to financial consolidation under ASC 810

The VIE Structure: Past, Present and Future – Part I

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

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PPT - Variable Interest Entities PowerPoint Presentation, free download - ID:6666405

7.1 Voting interest model—chapter overview

5.1 Identifying the primary beneficiary of a VIE

PPT - Variable Interest Entities PowerPoint Presentation, free download - ID:6666405