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.

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

g530678.jpg

Variable Interest Entities Guidance - XBRL US

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

10.2 Variable interests

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

7.1 Voting interest model—chapter overview

Explainer: The 'VIE' structure helping Chinese firms float abroad

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

FASB Variable Interest Entities and Private Companies

Social Sciences, Free Full-Text

A legal vulnerability at the heart of China's big internet firms

On the Radar — Consolidation — Identifying a Controlling Financial Interest (November 2023)

Introduction to Special Purpose Entities