Subject category:
Finance, Accounting and Control
Published by:
Stanford Business School
Version: 12 August 2007
Length: 13 pages
Data source: Published sources
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Abstract
In 2001, accounting regulators, especially those in the US, began to reconsider the rules of consolidation with a move toward a requirement based on ''control'', with much less consideration of the size of the equity stake. The fundamental accounting and reporting issue for the Coca-Cola Company was whether the investment in, and operation of, anchor bottlers such as Coca-Cola Enterprises should be reported as a consolidated subsidiary or as an investment and, if the latter, whether that investment should be accounted for using the equity method of accounting, at fair value, or at cost. Includes a detailed history of the Coca-Cola Company.
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Abstract
In 2001, accounting regulators, especially those in the US, began to reconsider the rules of consolidation with a move toward a requirement based on ''control'', with much less consideration of the size of the equity stake. The fundamental accounting and reporting issue for the Coca-Cola Company was whether the investment in, and operation of, anchor bottlers such as Coca-Cola Enterprises should be reported as a consolidated subsidiary or as an investment and, if the latter, whether that investment should be accounted for using the equity method of accounting, at fair value, or at cost. Includes a detailed history of the Coca-Cola Company.
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