VIEs shift billions back to the bottom l
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LuAnn Bean; Bill Jarnagin
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Article
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2004
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John Wiley and Sons
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English
โ 80 KB
## Abstract Variable interest entities (VIEs), recently established by the FASB, force companies to hit their balance sheets with huge amounts of assets and liabilities. Exactly what are VIEs, and why is the FASB doing this? Is it a bold move to spark investor confidence or an unwise shock to the m