“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 ) 33, no. 1 (October 16, 2021): 1–36. Accessed July 21, 2026. https://jrucs.iq/index.php/JAUCS/article/view/300.