We know that FASB ASC Variable Interest Entities has affected lots of organizations that consolidate entities qualified as controlled VIEs. Please google and locate one financial report of a publicly listed company (a business that issues stock and trade on the public stock market) that consolidate VIEs. Using the financial report (the most recent year you can find) to write a brief report about a). the reasons for consolidation of VIEs. And b). the effect of the consolidation of the VIEs on the companys financial statements. (Note: You are welcome to cite some sentences/opinion from the publication in your report but remember to cite them in a correct way, e.g., APA 5th.)