Infosys Technologies: Expensing Stock Options


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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 : BSTA027 For delivery in electronic format: Rs. 500;
For delivery through courier (within India): Rs. 500 + Rs. 25 for Shipping & Handling Charges

Themes

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Case Length : 17 Pages
Period : 1974 - 2004
Organization : Infosys
Pub Date : 2004
Teaching Note : Not Available
Countries : Global
Industry : Information Technology

Abstract:

Infosys, one of India's most respected companies, offers a range of customised software services including development, maintenance, re- engineering and consulting. The software business is people-driven. Stock options are quite commonly used to attract, motivate and retain employees. Infosys has been one of the first companies in India to issue stock options (ESOP) to its employees. In recent times, accounting for stock options has become a controversial subject in the US. With its ADRs listed on the NASDAQ, Infosys is not insulated from the debate. The case discusses the pros and cons of expensing stock options and the road ahead for Infosys.

Contents:

  Page No.
Introduction 1
Corporate Background 2
The Stock Options Phenomenon 4
The Expensing Debate 4
Accounting for Stock Options: The U.S. Scenario 5
The Indian Scenario 7
The Scenario at Infosys 8
Looking Forward 11
Exhibits -

Keywords:

Infosys, Wipro, Microsoft, Cisco, Stock options, Employee stock option programme (ESOPs), Accounting policies, Accounting standards, FASB, Securities and Exchange Board of India (SEBI), Securities and Exchange Commission (SEC), Intrinsic value method, Fair value method, Earnings per share (EPS), ADR

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