Infosys' Accounting Policies
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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 |
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FINA007 |
For delivery in electronic format: Rs.
300; For delivery through courier (within India): Rs.
300 + Shipping & Handling Charges extra
ThemesAccounting Policies/ Control/ Fraud |
Case Length |
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15 Pages |
Period |
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2003 |
Pub. Date |
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2004 |
Teaching Note |
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Not Available |
Organization |
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Infosys |
Industry |
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Information
Technology (IT) |
Countries |
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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
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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
Infosys' Accounting Policies
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