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Chào các anh chị,
Em đã xem các bài tra cứu thuật ngữ trên web nhưng không thể tìm ra "Variable Interest Entity". Ai biết tên của nó trong tiếng Việt chỉ giúp em với ạ :wall: Em học nhờ sách của các khóa trước thì thấy dịch là "Doanh nghiệp lợi ích thay đổi" nhưng em thấy dịch vậy không có nghĩa gì hết.
Đây là đoạn văn bản:
The FASB coined the term variable interest entities (VIEs) to define those special-purpose entities that require consolidation. There are a few major issues and concepts to cover. First, does an entity meet the conditions for inclusion in consolidated financial statements? Second, if consolidation is required, how should consolidated amounts be determined? Prior rules for consolidation relied on voting control or percentage ownership of voting shares to decide both
of the issues just noted. Current GAAP attempts to identify those entities in which financial control exists because of contractual and financial arrangements other than ownership of voting interests. Recall your early childhood. Your parents did not legally “own” you, but they clearly had financial control over your activities. GAAP now includes companies as VIEs in which the equity investors cannot provide financing for the entity’s business risks and activities without additional financial support.
Mong mọi người giúp đỡ ạ!
Em đã xem các bài tra cứu thuật ngữ trên web nhưng không thể tìm ra "Variable Interest Entity". Ai biết tên của nó trong tiếng Việt chỉ giúp em với ạ :wall: Em học nhờ sách của các khóa trước thì thấy dịch là "Doanh nghiệp lợi ích thay đổi" nhưng em thấy dịch vậy không có nghĩa gì hết.
Đây là đoạn văn bản:
The FASB coined the term variable interest entities (VIEs) to define those special-purpose entities that require consolidation. There are a few major issues and concepts to cover. First, does an entity meet the conditions for inclusion in consolidated financial statements? Second, if consolidation is required, how should consolidated amounts be determined? Prior rules for consolidation relied on voting control or percentage ownership of voting shares to decide both
of the issues just noted. Current GAAP attempts to identify those entities in which financial control exists because of contractual and financial arrangements other than ownership of voting interests. Recall your early childhood. Your parents did not legally “own” you, but they clearly had financial control over your activities. GAAP now includes companies as VIEs in which the equity investors cannot provide financing for the entity’s business risks and activities without additional financial support.
Mong mọi người giúp đỡ ạ!
