Infosys' Accounting Policies
| Case Code: FINA007 Case Length: 15 Pages Period: 2003 Pub Date: 2004 Teaching Note: Not Available |
Price: Rs.300 Organization: Infosys Industry: Information Technology Countries: India Themes: - |
Abstract Case Intro 1 Excerpts
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.
Contents
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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