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Variable interest entity

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 than voting rights. A public company with a financial interest in such entities may be subject to certain financial reporting requirements.

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Explore the main themes, entities and connections around Variable interest entity. Start with the topic map, then use the sections below for research and deeper semantic analysis.

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VIE shares vs. traditional stock certificates

Stock certificate Assets Shell company E-commerce company in China New York Stock Exchange

11 related topics

Background

Accounting Standards Codification Subsidiary Assets Liabilities Non-controlling interests

7 related topics

Characteristics

Capitalized Residual claimant

2 related topics

Criticism

Robert D. Atkinson Information Technology and Innovation Foundation

2 related topics

Topics to explore

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Overview

Background

Accounting Standards Codification
Subsidiary
Assets
Liabilities Liability (financial accounting)
Non-controlling interests Non-Controlling Interest
Enron
Creative Creative accounting

Characteristics

Capitalized Financial capital
Residual claimant

VIE shares vs. traditional stock certificates

Stock certificate
Assets Asset
Shell company Shell corporation
E-commerce company in China E-commerce in China
New York Stock Exchange
American depositary shares
Cayman Islands
Form F-1
PRC China
Jack Ma
Bloomberg News

Criticism

Advanced semantic analysis

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Map overview Semantic statistics

Variable interest entity

Nodes34

Edges33

Triples15

Avg. degree1.94

Density0.058824

Components1

How this topic connects Entity context

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Variable interest entity

Top relations

related to background · 15

Variable interest entity → Accordingly, An, ASC, Chinese, Codification, Consolidation, Enron, For Chinese, However, If, In, The FASB's Accounting Standards, Under, VIE, VIEs

Important terminology Word statistics

Use these terms to understand the vocabulary surrounding the topic, not as a checklist for keyword stuffing.

Important terminology

interest vie vies legal entity company chinese alibaba assets entities ownership investors variable voting financial may rights companies stock public

Entity relationships Subject–Predicate–Object triples

Subject	Predicate	Object	Confidence	Src
Variable interest entity	related to background	The FASB's Accounting Standards	0.60	section
Variable interest entity	related to background	Codification	0.60	section
Variable interest entity	related to background	ASC	0.60	section
Variable interest entity	related to background	Consolidation	0.60	section
Variable interest entity	related to background	If	0.60	section
Variable interest entity	related to background	In	0.60	section
Variable interest entity	related to background	VIE	0.60	section
Variable interest entity	related to background	An	0.60	section
Variable interest entity	related to background	Under	0.60	section
Variable interest entity	related to background	However	0.60	section
Variable interest entity	related to background	Accordingly	0.60	section
Variable interest entity	related to background	VIEs	0.60	section

Related concept clusters Concept neighborhoods

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Connections between topic areas Semantic bridges

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Min side: 3

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