Dec 5, 2025 · What Is a Variable Interest Entity (VIE)? A variable interest entity (VIE) is a legal structure in which controlling interest is determined by something other than majority voting...

One of most critical steps in applying the VIE model is assessing whether an entity is a VIE. The overall objective is to identify those entities for which voting interests are not effective in determining which …

A variable interest entity (VIE) may be any type of legal business structure. It can be, for instance, a trust, a partnership, a corporation, or joint venture. It is created such that even if an investor does not …

A variable interest entity (VIE) is a legal structure defined by the Financial Accounting Standards Board (FASB) for situations where control over a legal entity may be demonstrated through means other …

Aug 25, 2025 · What is a Variable Interest Entity? A variable interest entity (VIE) is a legal entity in which an investor holds a controlling interest, despite not having a majority of its share ownership.

What Is A Variable Interest Entity? A variable interest entity (VIE) generally refers to an entity in which a public company has a controlling interest even though it doesn't own majority shares.

Jan 29, 2025 · VIE is an accounting acronym that stands for “variable interest entity.” VIE accounting has become an essential aspect of financial reporting for many companies. If your company is the …

Dec 10, 2025 · A variable interest (VI) represents a contractual, ownership, or other pecuniary stake in an entity that changes in value based on the entity’s underlying performance. This interest is the …

Sep 8, 2025 · What is a Variable Interest Entity (VIE)? A Variable Interest Entity (VIE) is a unique business structure used by institutional investors to gain controlling interest without the need for …

Reporting entities that hold variable interests in VIEs follow the presentation and disclosure requirements of ASC 810-10. These requirements address the presentation of a consolidated VIE …