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.

To Consolidate or Not

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Investor Bulletin: U.S.-Listed Companies Operating Chinese Businesses Through a VIE Structure

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

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A complete guide to financial consolidation under ASC 810

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

Improvements to related party guidance for variable interest entities - CohnReznick

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Introduction to Special Purpose Entities

Social Sciences, Free Full-Text

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