Who owns Coca-Cola? Who owns the American Heart Association (AHA)? In addition to owners, many people and organizations are interested in the operations of Coke and the AHA. These parties are called stakeholders. Among others, they include lenders, employees, suppliers, customers, benefactors, research institutions, hospitals, doctors, patients, lawyers, bankers, financial analysts, and government agencies such as the Internal Revenue Service and the Securities and Exchange Commission. Organizations communicate information to stakeholders through financial reports.

How do you think the financial reports of Coke differ from those of the AHA? (Click here for Answers)