Under ASC 810, a variable interest entity (VIE) is consolidated if:

date:2026-01-03 18:12:19 author:admin browse: time View comments Add Collection

Under ASC 810, a variable interest entity (VIE) is consolidated if:

Under ASC 810, a variable interest entity (VIE) is consolidated if:

A. The entity has no equity investors

B. The company has a controlling financial interest

C. The entity is a subsidiary

D. The entity has debt obligations

Answer: B

Explanation: ASC 810-10-25-1: VIEs are consolidated if the company has a controlling financial interest (i.e., power + exposure to variable returns).