Question 3 Which of the following may occur when consolidating a VIE? Consolidating all assets and liabilities at fair value O Goodwill All of the other answers are correct Gain on Bargain Purchase Question 7 1 Which of the following is NOT a required disclosure for any entity that holds an interest in a VIE? The nature of, and changes in the risks associated with an enterprise's involvement with the VIE The significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement in a VIE How the entity's involvement involvement with the VIE is perceived by Wall Street analysts The nature of restrictions on a consolidated VIE's assets and on the settlement of its liabilities reported by an enterprise in its statement of financial position, including the carrying amounts of such assets and liabilities