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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

Other Resources:
We have 37 other meanings of VIE in our Acronym Attic

Samples in periodicals archive:

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.