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.

A complete guide to financial consolidation under ASC 810

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Common Control Entities and Consolidation of Variable Interest Entities - The CPA Journal

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

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

Full article: Variable interest entity structures in China: are legal uncertainties and risks to foreign investors part of China's regulatory policy?

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

Heads Up — FASB considers final amendments to its consolidation model

Introduction to Special Purpose Entities