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Position/proposal/pronouncement for The Coca-Cola Company

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I need to identify at least on recent FASB position/proposal/pronouncement which would be of particular interest to the Cola industry, specifically Pepsi or Coca-Cola. I don't need a great deal of information, only to get me started so I may further research. Thank you.

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Solution Summary

I need to identify at least on recent FASB position/proposal/pronouncement which would be of particular interest to the Cola industry, specifically pepsi or coca-cola.

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On September 2006, the FASB issued a new pension standard, FASB 158 - Accounting for Defined Benefit Pension and Other Post-retirement Plans, which served as an amendment to previously released FASB Statements No. 87, 88, 106, and 132 (R). This standard, which became effective for fiscal years ending after December 25, 2006 for calendar year-end companies such as The Coca-Cola Company, that sponsors a post-retirement benefit plan to fully recognize as an asset or liability, the overfunded or underfunded status of its benefit plan(s) in its 2006 year-end balance sheet.

Issued in order to "address concerns that prior standards on (an) employers' accounting for defined post-retirement plans failed to communicate the funded status of those plans in a complete and understandable way" (FASB, 2006,) and that information about such material matters ...

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