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.

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

5.1 Identifying the primary beneficiary of a VIE

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?

Chapter Six Variable Interest Entities, Intercompany Debt, and Other Consolidation Issues. - ppt download

Dheeraj on X: variable Interest Entity (VIE) Definition & Examples with Explanation #variableInterestEntity / X

Heads Up — FASB finalizes targeted amendments to the related-party guidance for variable interest entities

Solved E3-11 Consolidation of a Variable Interest Entity

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