VIE. A legal business structure which does not have enough capital to support itself due to its lack of equity investors. The financial support for the VIE is provided by an outside source, such as another corporation. A VIE is often created by a corporation to serve as a holding company, which will hold assets or debt.
Related information about variable interest entity:
- Variable interest entity - Wikipedia, the free encyclopedia
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 ...
- Variable Interest Entity (VIE) Definition | Investopedia
An entity (investee) in which the investor has obtained less than a majority- owned interest, according to the United States Financial Accounting Standards Board.
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FIN 46(R) makes two critical changes: It defines when a company (sponsor or creator of a variable interest entity) should base “controlling financial interest” on ...
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Sep 14, 2012 ... By Dan Su, CFA. NYSE-listed Chinese firm New Oriental Education (EDU) recently acknowledged a Securities and Exchange Commission ...
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A Variable Interest Entity (VIE) is a legal business structure that allows an investor to hold a controlling interest in the...
- Consolidation of Variable Interest Entities — A Roadmap ... - Deloitte
interest in a variable interest entity (VIE) will have both of the following characteristics: a. The power to direct the activities of a VIE that most significantly impact ...
- Consolidating variable interest entities – Overview of FAS 167 ...
Jan 19, 2010 ... The power to direct the activities of a variable interest entity that most significantly impact the entity's economic performance; The obligation to ...
- Summary of Interpretation No. 46 - Financial Accounting Standards ...
The primary beneficiary of a variable interest entity is the party that absorbs a majority of ... An enterprise with a variable interest in a variable interest entity must ...