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.

The VIE Structure: Past, Present and Future – Part I

Variable Interest Entities (VIE): Definition and How They Work

A complete guide to financial consolidation under ASC 810

What is a VIE? Variable Interest Entities in China Tech

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

4.4 VIE Characteristic 2: equity lacks decision making rights

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

Variable Interest Entities Guidance - XBRL US

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

Investor Bulletin: U.S.-Listed Companies Operating Chinese Businesses Through a VIE Structure

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