Question: Variable interest entities VIEs is a very complex topic and

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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  • CreatedSeptember 18, 2015
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