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- Variable_interest_entity abstract "Variable interest entity (VIE) is a term used by the United States Financial Accounting Standards Board in FIN 46 to refer to an entity (the investee) in which the investor holds a controlling interest that is not based on the majority of voting rights. It is closely related to the concept of a special purpose entity. The importance of identifying a VIE is that a company needs to consolidate such entities if it is the primary beneficiary of the VIE. Note: The guidance in FIN 46 and FIN 46R was subsequently revised when FASB issued Statement 167.".
- Variable_interest_entity wikiPageExternalLink news?pid=20601103&sid=aFTh5VXP9m0U&refer=news.
- Variable_interest_entity wikiPageExternalLink b7e7876a-e564-11dc-9334-0000779fd2ac.html.
- Variable_interest_entity wikiPageExternalLink p28.htm.
- Variable_interest_entity wikiPageExternalLink fin46vk.htm.
- Variable_interest_entity wikiPageID "10965939".
- Variable_interest_entity wikiPageRevisionID "589314443".
- Variable_interest_entity hasPhotoCollection Variable_interest_entity.
- Variable_interest_entity subject Category:Accounting_in_the_United_States.
- Variable_interest_entity comment "Variable interest entity (VIE) is a term used by the United States Financial Accounting Standards Board in FIN 46 to refer to an entity (the investee) in which the investor holds a controlling interest that is not based on the majority of voting rights. It is closely related to the concept of a special purpose entity. The importance of identifying a VIE is that a company needs to consolidate such entities if it is the primary beneficiary of the VIE.".
- Variable_interest_entity label "Variable interest entity".
- Variable_interest_entity label "可变权益实体".
- Variable_interest_entity sameAs m.02qwjzk.
- Variable_interest_entity sameAs Q7915723.
- Variable_interest_entity sameAs Q7915723.
- Variable_interest_entity wasDerivedFrom Variable_interest_entity?oldid=589314443.
- Variable_interest_entity isPrimaryTopicOf Variable_interest_entity.