Discover how Variable Interest Entities (VIEs) work as unique business structures, granting controlling interests via contracts instead of voting rights, and their impact on business operations.

HAIKOU, China, Dec. 17, 2021 /PRNewswire/ -- JX Luxventure Limited (NASDAQ: LLL) (the "Company"), a company engaged in casual menswear, cross-border merchandise, airfare and tourism business announced ...

AMONG ENRON’S PROBLEMS WAS ITS USE of variable interest entities, which allowed it to leave significant amounts of debt off its balance sheet. In response to concern about this practice, FASB issued ...

SPECIAL ISSUE NO. 107. Current Advancements in Marine and Coastal Research for Technological and Sociological Applications (SUMMER 2020), pp. 97-100 (4 pages) Published By: Coastal Education & ...

This feature was prepared by the AICPA Center for Plain English Accounting. New private company financial reporting alternatives have given financial statement preparers many issues to consider. Over ...

China is planning to ban companies from going public on foreign stock markets through variable interest entities, according to people familiar with the matter, closing a loophole long used by the ...

China's securities regulator said on Friday domestic companies with variable interest entity (VIE) structures can list overseas, after registering with regulators, provided that they meet compliance ...