Disclosure Analysis Paper Essay example
Finance & Accounting
Pages 3 (753 words)
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Disclosure Analysis Name: Course: Professor: Institution: City and State: Date Contents Introduction 2 Cash and cash equivalents 3 Cash 3 Cash equivalents 4 Receivables 4 Inventories 5 Conclusion 5 References 6 Introduction The Coca-Cola Company is the global largest beverage manufacturer.


According to Hilton (1994), finished products with The Coca Cola trade mark are presently selling in over 200 countries worldwide. The success of The Coca-Cola is its ability to reach the customers and providing them with unrivalled variety of products that satisfies their needs, desires and lifestyle choices. The Coca-Cola Company is a publicly traded and listed in the New York Stock Exchange (NYSE). Such company’s success is communicated to shareholders and other interested parties through the financial statements. Nevertheless, the financial statements provide summarized information and further detailed information in terms of notes. Notes to the financial statements are very essential for clear understanding of the financial reports. This paper seeks to analyze disclosures contained within the notes to the financial statements with respect to cash and cash equivalents, receivables and inventories. It goes further to provide a list identifying the components of cash and cash equivalents. Cash and cash equivalents Cash Any information necessary for full understanding of the financial statements should be included as notes while at the same time avoiding information that is not needed to expound on financial statement. The Coca-Cola Company cash and cash equivalents comprise of both cash and short-term investments. ...
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