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发帖数: 23 | 1 公司A拥有公司B 20%的股份。头儿让我查是不是VIE，要不要consolidate 到A的
Financial Sstatement。可是我看了好长时间的 FIN46，还是没有明白。大家帮帮我吧。
If equity is not sufficient or the equity investors do not have the
characteristics of a controlling financial interest, the entity is subject
to consolidation under FIN 46 and therefore is a VIE.
可是接下去又说，If that group as a whole would not be the primary
beneficiary, the reporting entity is not required to consolidate the
financial results of the VIE into its financial statement.
The primary benef |
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