- DefinitionStructure or legal form of Variable Interest Entity (VIE). In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 5A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481203/810-10-50-5A
+ Details
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