Infosys' Accounting Policies

            
 
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To download Infosys' Accounting Policies case study (Case Code: FINA007) click on the button below, and select the case from the list of available cases:

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Please note:

This case study was compiled from published sources, and is intended to be used as a basis for class discussion. It is not intended to illustrate either effective or ineffective handling of a management situation. Nor is it a primary information source.



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Case Details:

Price:

Case Code : FINA007 For delivery in electronic format: Rs. 300;
For delivery through courier (within India): Rs. 300 + Rs. 25 for Shipping & Handling Charges

Themes

Accounting Policies/ Control/ Fraud
Case Length : 15 Pages
Period : 2003
Pub. Date : 2004
Teaching Note : Not Available
Organization : Infosys
Industry : Information Technology (IT)
Countries : India

Abstract:

Infosys Technologies is one of India's most admired computer software companies. The financial statements of the company are prepared in accordance with the Indian generally accepted accounting policies.

The case discusses Infosys' accounting policies, with special reference to revenue recognition, depreciation, amortisation, fixed assets, foreign currency transactions, retirement benefits and employee stock plans

Finance | Case Study in Management, Operations, Strategies, Finance, Case Studies

Contents:

  Page No.
Introduction 1
Background Note 1
Significant Accounting Policies 2
Exhibits  

Keywords:

Infosys Technologies Limited, Revenue recognition, Capital work-in-progress, Intangible assets, Depreciation, Amortisation, Indian generally accepted accounting principles (GAAP), US GAAP, Retirement benefits, Foreign currency transactions, Employee stock option plans, Deferred tax, The Securities and Exchange Board of India (SEBI) guidelines

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