C3-7 off-Balance Sheet Financing and VIEs

A variable interest entity (VIE) is a structure frequently used for off-balance sheet financing. VIEs have become quite numerous in recent years and have been the subject of some controversy.

Briefly explain what meat by 0ff-balance sheet financing is.

What are three techniques used to keep debt off the balance sheet?

What are some legitimate uses of VIEs?

How can VIEs be used to manage earnings to meet financial reporting goals? How does this relate to the importance of following the intent of the guidelines for consolidations?

please give me the references