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.

Variable Interest Entities Guidance - XBRL US

Tax implications: Exploring Tax Implications of Variable Interest Entities - FasterCapital

1.3 The consolidation models

Heads Up — FASB Finalizes Targeted Amendments to the Related-Party Guidance for Variable Interest Entities (November 19, 2018)

Social Sciences, Free Full-Text

What are FASB Interpretations? – SuperfastCPA CPA Review

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

Heads Up — FASB amends its consolidation model

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

Social Sciences, Free Full-Text

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

5.1 Identifying the primary beneficiary of a VIE

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

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

RIETI - Why Are So Many Chinese Internet Companies Listed Overseas?The advantages and disadvantages of the VIE structure