Coca Cola Case Study
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Institution

Coca Cola Case Study
Question One
On the management discussion and analysis section, the management discusses four items, that is, the general overview of the company’s business, the critical accounting estimates, and policies, review of the operations, and capital resources, liquidity and financial position of the Coca-Cola Company. On general overview of the business, the management discusses the company’s general information, business segments, strategic priorities, and core capabilities, challenges, and risks. The management acknowledges that Coca-Cola Company is the leading beverage company in the world and owns license for more than 500 non-alcoholic beverage brands sold world over. The management explains the composition of its product lines and operations (Coca Cola, 2012).
On critical accounting estimates, and policies the management reviews the GAAP under which the assumptions, judgments, and estimates of the company’s reported amount are made. Some of the principles discussed include consolidation principle, revenue recognition, accounting for the acquisition, the recoverability of the noncurrent assets, income taxes, and valuation of the pension plans. The management remarks that while the assumptions and estimates are based on their knowledge of the current actions and events, they might undertake in the future, the real or actual results might ultimately different from the current assumptions and estimates.
On the part of operations review, the Coca-Cola management discusses acquired brands, structural changes, and new license agreement. The company discusses the acquisition of such businesses as CCE’s North America. The management also discusses the effect of the acquisition on the company’s performance in the stock market and on its dividend per share. The company discusses the capital generation measures