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

Learning Objectives

The case is structured to achieve the following Learning Objectives:

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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