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Bookmark or Share- Variable Interest Entity - What Is It, Examples, Consolidation RulesWhat Is A Variable Interest Entity? A variable interest entity (VIE) generally refers to an entity in which a public company has a controlling interest even though it doesn’t own majority shares. Therefore, the public company can direct the VIE’s significant activities and control the flow of profits/losses.
- Variable Interest Entities (VIE): Definition and How They WorkA 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. This is because the...
- Variable Interest Entities (VIE): Definition And How They WorkA Variable Interest Entity, commonly referred to as a VIE, is a legal entity that lacks sufficient equity investment to finance its activities independently. In other words, these entities require additional financial support from external parties to operate effectively.
- Variable Interest Entity - Definition, How They WorkA variable interest entity (VIE) may be any type of legal business structure created to protect the business from legal action by its creditors. A VIE may also be an accounting structure wherein the equity investors are unable to finance the working capital needs or operating costs of the business.
- A new path for private companies with VIEs - Journal of AccountancyThere are two primary models for assessing whether an entity has a controlling financial interest in another entity: The voting interest model, and; The variable-interest entity (VIE) model. To determine which model applies, an organization must determine whether the entity being evaluated is a VIE or a voting interest entity.
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