Title: Understanding the intellectual capital statements: a case study of Infosys Technologies Ltd.

Authors: G. Bharathi Kamath

Addresses: ICFAI Business School, Goregaon (East), Mumbai 400023, Maharashtra, India

Abstract: The present paper makes an attempt to understand and evaluate the intellectual capital asset score sheet in general, and in specific the one that is reported at Infosys Technologies Ltd., India, and suggests changes therein such that it enables the company to report its IC in an improved way. The period of study is 1996–2005. The data for the study is collected from the published annual report of the company for various years. The IC report structure used at Infosys is found to be useful in several respects in enabling the shareholder to get a comprehensive view of the firm|s true value; however, several more components can be included to make the report more inclusive, interesting and simple to understand. This is surely expected to be useful in improving the reporting standards of the firm in future.

Keywords: intellectual capital statements; intangibles; Infosys Technologies Ltd.; intellectual asset score sheet; intellectual capital; India; reporting standards.

DOI: 10.1504/IJLIC.2006.011314

International Journal of Learning and Intellectual Capital, 2006 Vol.3 No.3, pp.268 - 292

Published online: 14 Nov 2006 *

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