“Off – Balance Sheet Financing by Using Variable Interest Entities and Consolidate of Financial Statements Requirements Applied and Analytical Case Study”. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), vol. 33, no. 1, Oct. 2021, pp. 1-36, https://doi.org/10.55562/jrucs.v33i1.300.