Write a five to six (5-6) page paper in which you:
Analyze and discuss the current effects of IFRS on the pension reporting for Coca-Cola and PepsiCo at 2009 year-end.
Calculate the funding levels and capital gains experienced by Coca-Cola and PepsiCo in their respective pension funds.
Analyze which of the two (2) companies had a more secure pension fund, and explain why.
Evaluate how the status of the pension fund affects the level of risk that must be reported in the annual report. Justify your answer.
Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.