The Coca-Cola Company Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Financial Statements
Notes to Financial Statements
Notes Tables
Notes Details
Uncategorized
- Document and Entity Information

Changes in Equity (Details)

v2.3.0.11

Changes in Equity (Details) (USD $) In Millions	3 Months Ended		6 Months Ended							6 Months Ended
Changes in Equity (Details) (USD $) In Millions	Jul. 01, 2011	Jul. 02, 2010	Jul. 01, 2011	Jul. 02, 2010	Jul. 01, 2011 Shareowners of The Coca-Cola Company	Jul. 01, 2011 Reinvested Earnings	Jul. 01, 2011 Accumulated Other Comprehensive Income (Loss)	Jul. 01, 2011 Common Stock	Dec. 31, 2010 Common Stock	Jul. 01, 2011 Capital Surplus	Jul. 01, 2011 Treasury Stock	Jul. 01, 2011 Non-controlling Interests
Changes in Equity
Balance as of December 31, 2010			$ 31,317			$ 49,278	$ (1,450)	$ 880	$ 880	$ 10,057	$ (27,762)	$ 314
Comprehensive income (loss)	3,620	1,523	6,438	2,458	6,434	4,697	1,737					4
Dividends paid to shareowners of The Coca-Cola Company			(2,159)			(2,159)
Dividends paid to noncontrolling interests			(36)									(36)
Purchases of treasury stock			(1,166)								(1,166)
Impact of employee stock option and restricted stock plans			1,030							606	424
Balance as of July 1, 2011	$ 35,424		$ 35,424			$ 51,816	$ 287	$ 880	$ 880	$ 10,663	$ (28,504)	$ 282

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A5
-Appendix A

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a

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- Definition

Common stock cash dividend declared by an entity during the period. This element includes paid and unpaid dividends declared during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

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- Definition

Decrease in noncontrolling interest balance from payment of dividends or other distributions to noncontrolling interest holders.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(2)

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- Definition

Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 25

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 26

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A3
-Appendix A

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- Definition

Value of stock issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
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-Paragraph 10

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64

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Cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7
-Subparagraph b

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