Variable interest entities (VIEs) is a very complex topic and continues to be high on the agendas

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Variable interest entities (VIEs) is a very complex topic and continues to be high on the agendas of the accounting standard-setting communities around the world. Part of the recent global credit crisis, as well as the fall of Enron, was a result of the use and non-consolidation of variable interest entities.
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Intermediate Accounting

ISBN: 978-0176509736

10th Canadian Edition, Volume 1

Authors: Donald Kieso, Jerry Weygandt, Terry Warfield, Nicola Young,

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