a variable interest entity of the Company, and its wholly-owned subsidiaries, into the Company's consolidated financial statements.
What does VIE stand for?
VIE stands for Variable Interest Entity (US Financial Accounting Standards Board)
This definition appears very frequently and is found in the following Acronym Finder categories:
- Military and Government
- Business, finance, etc.
See other definitions of VIE
We have 37 other meanings of VIE in our Acronym Attic
- VICAR Interactive Display Subsystem
- Visual Information Display System
- Visual Integrated Display System
- Visual Information Display System/Maintenance Action Form
- Sun Velocity Identity Deployment Tool (Sun Microsystems)
- Videncenter for Didaktisk Udvikling (Danish: Knowledge Center for Teaching Development; Denmark)
- Vancouver Injection Drug Users Study (Canada)
- Vienna Dynamic Index
- Vacuum Insulated Evaporator
- Vance Integral Edition (complete works of author Jack Vance)
- Very Important Event
- Veterinary Informatics and Epidemiology
- Vienna, Austria - Schwechat (Airport Code)
- Vietnam Institute of Economics
- Vietnamese (language)
- Virgin Interactive Entertainment
- Virtual Integration Exercise
- Virtual Integration Experiment
- Visual Information Engineering (International Conference)
- Volontariat International en Enteprise (French)
Samples in periodicals archive:
46 and notes that the primary beneficiary in a variable interest entity is always the acquirer.
Under the Board's revised risk-based capital rule, a banking organization that qualifies as a primary beneficiary and must consolidate an ABCP program that is defined as a variable interest entity under generally accepted accounting principles (see the Financial Accounting Standards Board's Interpretation FIN 46-R) may exclude the consolidated ABCP program's assets from risk-weighted assets, provided that it is the sponsor of the ABCP program.
Under the Board's revised risk-based capital rule, a bank that qualifies as a primary beneficiary and must consolidate an ABCP program that is defined as a variable interest entity under generally accepted accounting principles (See FIN 46-R) may exclude the consolidated ABCP program's assets from risk-weighted assets provided that the bank is the sponsor of the ABCP program.
FIN 46 requires that a variable interest entity be consolidated by a company that is subject to a majority of the economic risks or rewards related to that entity.
Significant Opportunity to Boost Vessel Margins through Improved Operating Efficiencies Transaction Eliminates Reporting of Variable Interest Entity NEW YORK -- Rand Logistics Inc.
Consolidation of Additional Variable Interest Entity The additional entity now being consolidated is DOIT City Heights Los Angeles, L.
These changes pertain to accounting for the cash flows of a variable interest entity and the classification of a license payment.