Which of the Following Statements About Variable Interest Entities (VIE)is

question 46

Multiple Choice

Which of the following statements about variable interest entities (VIE) is false?

• A)Under GAAP,a VIE may be a corporation,partnership,limited liability company or trust.
• B)Under GAAP,pension plans are excluded from VIE accounting.
• C)A potential VIE must be a separate entity,not a subset,branch or division of another entity.
• D)VIEs do not require the identification of a primary beneficiary.

Understand the concept and structure of contrapositives in logical propositions.

Identify the relationships between different logical propositions such as subalternates, contradictories, contraries, converses, and obverses.

Apply logical reasoning to analyze the validity and relationship between propositions.

Distinguish between different types of logical relationships, including subcontraries and contrapositives.

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