Question: An enterprise that holds a variable interest in a variable interest entity (VIE) is required to consolidate the assets, liabilities, revenue, expense, and noncontrolling interest of that entity if: Explain:
A: The Vie has issued no voting stock.
B: The variable interest held by the enterprise involves a lease.
C: The enterprise has a controlling financial interest in the VIE.
D: Other equity interest in the VIE have the obligation to absorb the expected losses of the VIE.