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Which of the following statements regarding special purpose entities (SPEs) is most accurate? A. According to U.S. GAAP, a variable interest entity (VIE) could be a SPE that has at-risk equity that is sufficient to finance its own activities without additional financial support. B. According to U.S. GAAP, if a SPE is considered a VIE, it must be only consolidated by the entity that absorbs the majority of the risks. C. Under IFRS, one indication of control is when a sponsoring entity has a residual interest in the SPE. |