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Carefully read and analyze the reports in preparation for answering the following questions.
4. Compare the overall disclosure and information content of the financial statements. Critique the overall presentation and the detailed disclosures. Why are the reports different? Are the financial statements easy or difficult to read? What are the unanswered questions in each of the financial statements?
5. Which accounting principles have the biggest impact on the financial statements of companies in this industry and which have the least impact? Why? Will any principles affect the financial statements of one company any more or less than the other? Why?
You are to prepare the report as if you are a team of analysts at an investment company interested in internationalinvestments in your chosen industry.
The annual reports of the four companies are:
SABMiller plc. use ONLY the 2011 annual report. It can be retrieved from:
Craft Brewers Alliance, Inc. use ONLY the 2010 Annual Report. It can be retrieved from:
Grupo Modelo S.A.B. de C.V. use ONLY the 2010 Annual Report. It can be retrieved from:
Big Rock Brewery Inc. use ONLY the 2011- First, Second and Third Quarterly Reports. They can be retrieved from:
For Referencing use From the Annual Reports of the companies and/or web page of the companies

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