“Off – Balance Sheet financing by using Variable Interest Entities and Consolidate of Financial Statements Requirements Applied and Analytical Case Study” (2021) Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 33(1), pp. 1–36. doi:10.55562/jrucs.v33i1.300.