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

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4.4 VIE Characteristic 2: equity lacks decision making rights

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Variable Interest Entities

VIE structure: Understanding the Basics of Variable Interest Entities - FasterCapital

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

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VIE structure: Understanding the Basics of Variable Interest Entities - FasterCapital