Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 17

On October 2, 2010, The Coca-Cola Company acquired the 67 percent of CCE's North American business that was not already owned by the company for consideration of $6.84 billion that included:
• The company's 33 percent indirect ownership interest in CCE's European operations.
• Cash consideration.
• Replacement awards issued to certain current and former employees of CCE's North American and corporate operations.
Access Coca-Cola's 2010 10-K annual report and answer the following.
What are employee replacement awards How did Coca-Cola account for the replacement award value provided to the former employees of CCE