https://gdpark.blog/tags/vie/Recent content in Vie on gdpark.blogHugoenSun, 12 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-35-special-purpose-entities-spe-and-variable-interest-entities/Sun, 12 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-35-special-purpose-entities-spe-and-variable-interest-entities/VIEs always get consolidated — no exceptions — and here’s the wild history of how Korea’s IMF crisis, ABS, and IFRS killed off-balance-sheet SPC financing for good.