Coca-Cola
TABLE OF CONTENTS
Executive Summary
1. Company Background 1. Coca Cola Amatil Brief Activities in Australia 2. Company’s brief financials 3. Company’s Strategy & Growth Drivers
2. Company’s Key Accounting Policies 1. Foreign currency translations (AASB 1012) 2. Inventories (AASB 1019) 3. Revenue (AASB 1004) 4. Changes in Accounting Policies (AASB 1001)
3. Flexibility in the Selection of Company’s Key Accounting Policies
4. Accounting strategy
5. Quality of Disclosures
6. Questionable accounting figures
7. Possibility to UNDO Distortions in the Accounting Numbers
8. CCA’s financial press
9. Conclusion
10. References
11. Appendices 1. Appendix 3: Flexibility in the selection of company’s key policies 2. Appendix 4: Specific recognition criteria 3. Appendix 5: Evaluation of the quality if the disclosures made in the accounts 1. Appendix 5a: Change in the composition of equity 2. Appendix 5b: Transition to AIFRS 3. Appendix 5c: Use of Estimates 4. Appendix 6: Changes of investment in bottler’s agreement 5. Appendix 7: Possibility to UNDO Distortions in the Accounting Numbers 1. Appendix 7.1: Investment in bottler’s agreement 2. Appendix 7.2: Modification of investments in Bottler’s Agreements 6. Appendix 8: Coca Cola Financial Press 1. Appendix 8a: Press Article 1 2. Appendix 8b: Press Article 2 3. Appendix 8c: Press Article 3
1. Company’s Brief History
The Company was incorporated in England in 1904 as British Tobacco Co. (Australia) Ltd and formed to acquire a number of tobacco manufacturers, including W.D. and H.O. Wills Ltd, British-Australasian Tobacco Company Pty Ltd, the States Tobacco Company Pty Ltd and Kronheimer Ltd.
1.1 Coca Cola Amatil Brief Activities in Australia
Coca-Cola Amatil is the principal Coca-Cola licensee in Australia and independently manufactures its own soft drinks and mineral waters. Coca-Cola was
Executive Summary
1. Company Background 1. Coca Cola Amatil Brief Activities in Australia 2. Company’s brief financials 3. Company’s Strategy & Growth Drivers
2. Company’s Key Accounting Policies 1. Foreign currency translations (AASB 1012) 2. Inventories (AASB 1019) 3. Revenue (AASB 1004) 4. Changes in Accounting Policies (AASB 1001)
3. Flexibility in the Selection of Company’s Key Accounting Policies
4. Accounting strategy
5. Quality of Disclosures
6. Questionable accounting figures
7. Possibility to UNDO Distortions in the Accounting Numbers
8. CCA’s financial press
9. Conclusion
10. References
11. Appendices 1. Appendix 3: Flexibility in the selection of company’s key policies 2. Appendix 4: Specific recognition criteria 3. Appendix 5: Evaluation of the quality if the disclosures made in the accounts 1. Appendix 5a: Change in the composition of equity 2. Appendix 5b: Transition to AIFRS 3. Appendix 5c: Use of Estimates 4. Appendix 6: Changes of investment in bottler’s agreement 5. Appendix 7: Possibility to UNDO Distortions in the Accounting Numbers 1. Appendix 7.1: Investment in bottler’s agreement 2. Appendix 7.2: Modification of investments in Bottler’s Agreements 6. Appendix 8: Coca Cola Financial Press 1. Appendix 8a: Press Article 1 2. Appendix 8b: Press Article 2 3. Appendix 8c: Press Article 3
1. Company’s Brief History
The Company was incorporated in England in 1904 as British Tobacco Co. (Australia) Ltd and formed to acquire a number of tobacco manufacturers, including W.D. and H.O. Wills Ltd, British-Australasian Tobacco Company Pty Ltd, the States Tobacco Company Pty Ltd and Kronheimer Ltd.
1.1 Coca Cola Amatil Brief Activities in Australia
Coca-Cola Amatil is the principal Coca-Cola licensee in Australia and independently manufactures its own soft drinks and mineral waters. Coca-Cola was
References: 2. Company’s Key Accounting Policies 2.1 Foreign currency translations (AASB 1012) Transactions in overseas currencies are converted to Australian currency at the rate of exchange ruling at the date of each transaction Evaluation of the quality if the disclosures made in the accounts (Source: Coca Cola Amatil Annual Report 2005)