to better suit our purposes. The FASB ASC Subtopic "Variable Interest Entities" affects thousands of business enterprises that now, as primary beneficiaries, consolidate entities that qualify as controlled VIEs. Retrieve a recent annual report of one or more of the following companies that consolidate VIEs. . The Walt Disney Company . General Electric . Harley-Davidson Send me the financial statements you use (preferably the 10-k) with your answers. And write a brief (2-3 page) report that describes: 1. The reasons for consolidation of the company's VIE(s). 2. The effect of the consolidation of the VIE(s) on the company's financial statements. The usual caveat applies: at least part of your grade will be determined based on writing ability, but you remain free to copy and paste relevant footnotes