Wipro's 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.

Case Details:

Price:

Case Code : FINA006 For delivery in electronic format: Rs. 300;
For delivery through courier (within India): Rs. 300 + Rs. 25 for Shipping & Handling Charges

Themes

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Case Length : 15 Pages
Period : 2003
Pub. Date : 2004
Teaching Note : Not Available
Organization : Wipro
Industry : Information Technology (IT)
Countries : India

Abstract:

Wipro is one of India's most well known computer software companies. The financial statements of the company are prepared in accordance with the Indian generally accepted accounting principles (GAAP) as well as the US GAAP.

The case discusses Wipro's accounting policies with special reference to revenue recognition, investments, intangible assets, goodwill, and employee stock plans.

Contents:

  Page No.
Introduction 1
Background Note 1
Wipro's Consolidated Financial Statements 2
Exhibits  

Keywords:

Wipro Limited, Indian generally accepted accounting principles (GAAP), US GAAP, Consolidated financial analysis, Revenue recognition, Intangible assets, Goodwill, Sock based compensation, Deferred taxation, Segment reporting

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