A variable interest in a variable interest entity (VIE)may arise from all of the following except

Question

Quizplus · Accepted Answer

Defined-benefit pension plans do not result in a variable interest in a VIE. Variable interests in VIEs arise when an entity has the power to direct the activities of the VIE that significantly impacts its economic performance or has the obligation to absorb losses or receive benefits from the VIE that could be significant to the VIE. These variable interests may arise from management contracts, service contracts, and leases, but not from defined-benefit pension plans.

A Variable Interest in a Variable Interest Entity (VIE)may Arise