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: China's Backdoor Access to U.S. Capital - Coalition For A Prosperous America

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

Variable Interest Entity - What Is It, Examples, Consolidation Rules

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

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

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

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

Complex Variable Interest Entity Rules Relaxed for Private Companies

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

Variable Interest Entities Guidance - XBRL US

10.2 Variable interests

A complete guide to financial consolidation under ASC 810