variable interest entities

См. также в других словарях:

• Variable Interest Entity — A Variable Interest Entity (VIE) is a term used by the United States Financial Accounting Standards Board in FIN 46 to refer to an entity (the investee) in which the investor holds a controlling interest which is not based on the majority of… …   Wikipedia

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• List of FASB Interpretations — FASB Interpretations are published by the Financial Accounting Standards Board (FASB). They extend or explain existing standards (primarily published in Statements of Financial Accounting Standards). Interpretations are a part of the U.S.… …   Wikipedia

• off-balance sheet arrangement — USA Defined in Rule 303 of Regulation S K as any transaction, agreement or other contractual arrangement to which an entity that is not consolidated with the company is a party, under which the company has one of the following: • Any obligation… …   Law dictionary

• ChinaCast Education — Corporation (Public, NASDAQ:CAST), People s Republic of China. Established in 1999, ChinaCast Education Corporation is a leading for profit, post secondary education and e learning services provider in the People s Republic of China. The Company… …   Wikipedia

• Subprime crisis background information — This article provides background information helpful to understanding the subprime mortgage crisis. It discusses subprime lending, foreclosures, risk types, and mechanisms through which various entities involved are affected by the crisis.A plain …   Wikipedia

• Toledo-Lucas County Port Authority — The Toledo Lucas County Port Authority is a port authority financing and/or operating air, rail, trucking, and port facilities, as well as supporting and funding economic development activities in Lucas County, located in northwest Ohio and… …   Wikipedia

• ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… …   Encyclopedia of Judaism

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