Concerns about inflation and valuations have U.S. advisors looking further afield than domestic stocks to find opportunities for growth while diversifying a portfolio. A somewhat common structure that ...

Since the Enron debacle, the Financial Accounting Standards Board (FASB) has paid a lot of attention to the types of entities that were used by Enron to avoid its financial reporting obligations. The ...

The variable interest entity (VIE) structure has been around since the listing of Sina.com on the Nasdaq Stock Market in 2000. It enables companies to exercise control over operating entities and ...

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 ...

The Financial Accounting Standards Board released an accounting standards update Wednesday for the consolidation of variable interest entities, aiming to reduce the cost and complexity of accounting ...

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 ...

In a letter to SEC Chair Mary Jo White, Sen. Robert Casey (D-Penn) wrote that he was not satisfied with the agency’s assurances that it had adequately gone over Alibaba’s corporate structure and the ...

Saving money is a critical part of financial planning, and finding the right savings account is just as important. One of the things to consider when choosing a savings account is how interest is ...