In 2001, accounting regulators, particularly in the U.S., began to consolidate the rules for the transition to a claim based on "control" with a much smaller amount of the consideration shares. The main accounting issue for the Coca-Cola Company was the investment and operation, the anchor of soft drinks such as Coca-Cola Enterprises to be presented as a consolidated subsidiary or as an investment, and if the latter, whether the investment should be considered under the equity method of accounting at fair value or at cost. Includes a detailed history of the Coca-Cola Company. "Hide
by Ron Kasznik, Brian Tayan Source: Stanford Graduate School of Business 13 pages. Publication Date: August 12, 2007. Prod. #: A192-PDF-ENG
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