Infosys' Accounting Policies


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Case Details:

Case Code : FINA007
Case Length : 15 Pages
Period : 2003
Pub. Date : 2004
Teaching Note :Not Available
Organization : Infosys
Industry : Information Technology (IT)
Countries : India

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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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Excerpts

Background Note

After receiving a master's degree in electrical engineering from one of India's highly regarded Institutes of Technology (IIT - Kanpur) in the 1960s, Narayana Murthy (Murthy) left for France to develop software for the air traffic control system at Paris' Charles de Gaulle airport.

During college, Murthy had believed that communism was the answer to his country's problems of poverty and corruption. This belief was strengthened during his time spent with Paris leftists in the 1970s. But while hitchhiking back to India in 1974, Murthy's Marxist sympathies eroded quickly after he was jailed in Hungary for allegedly disclosing state secrets while talking with Austrian tourists on a train...

Significant Accounting Policies

Infosys prepared its financial statements in accordance with Indian Generally Accepted Accounting Principles (GAAP) under the historical cost convention and applicable accounting standards issued by the Institute of Chartered Accountants of India (ICAI) and the relevant provisions of the Companies Act, 1956. The consolidated financial statements included accounts of the company and its subsidiary undertakings...

Exhibits

Exhibit I: Infosys: Corporate Profile
Exhibit II: Infosys: Key milestones
Exhibit III: Infosys: Summary Financials
Exhibit IV: Infosys: Expenditure
Exhibit V: Infosys: Fixed Assets and Depreciation & amortization
Exhibit VI: Infosys: Estimated Useful Lives of Various Fixed Assets
Exhibit VII: Infosys: Income Tax
Exhibit VIII: Infosys: Stock Options under 1998 Plan
Exhibit IX: Infosys: Stock Options under 1999 Plan
Exhibit X: Infosys: Stock Option Expensing under SEBI guidelines
Exhibit XI: Infosys: Stock Option Expensing Under US GAAP
 

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