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The financial statements of Coca-Cola and PepsiCo are presented in Appendices C and D, respectively. The companies complete annual reports, including the notes to the

The financial statements of Coca-Cola and PepsiCo are presented in Appendices C and D, respectively. The companies complete annual reports, including the notes to the financial statements, are available online Go to http://www.coca-colacompany.com/investors/. Select Financial Reports and Information and then click on 2014 Annual Report on Form 10-K. The Notes to Consolidated Financial Statements begin on page 78.

Go to http://www.pepsico.com/Investors.

Select SEC Filings and then the 10K, dated 2/12/2015 (select the pdf version).

Select Entire document.

The Notes to Consolidated Financial Statements begin on page 73.

d.) What accounting policy changes do the companies discuss?

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