XML 37 R50.htm IDEA: XBRL DOCUMENT
v2.4.1.9

ACQUISITIONS (Narrative) (Details) (USD $) | 12 Months Ended | 0 Months Ended
--- | --- | ---
Dec. 31, 2014 | Mar. 05, 2014 ITprofessional | Apr. 30, 2014 ITprofessional D Owner | Jun. 06, 2014 ITprofessional | Oct. 31, 2014 CreativeProfessional
Minimum |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Estimated future operating results period, subsequent to acquisition date (in months) | 7 months |  |  |  |
Maximum |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Estimated future operating results period, subsequent to acquisition date (in months) | 12 months |  |  |  |
Netsoft |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Number of professionals |  | 40 epam_NumbersOfEmployeesFromAcquiredCompanyAcceptingPositionsBusinessAcquisitions / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Cash in escrow |  | $ 256,000 epam_CashConsiderationPlacedInEscrow / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Purchase price adjustments | 378,000 us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |  |
Jointech |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Number of professionals |  |  | 216 epam_NumbersOfEmployeesFromAcquiredCompanyAcceptingPositionsBusinessAcquisitions / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Evaluation period (in days) |  |  | 30 epam_BusinessAcquisitionEquityInterestIssuedorIssuableEvaluationPeriod / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Number of former owners |  |  | 2 epam_BusinessAcquisitionNumberofFormerOwners / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Consideration in escrow (as a percent) |  |  | 15.00%epam_ConsiderationPlacedInEscrowPercentage / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
GGA |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Number of professionals |  |  |  | 329 epam_NumbersOfEmployeesFromAcquiredCompanyAcceptingPositionsBusinessAcquisitions / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Purchase price adjustments | (1,366,000)us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |  |  |  |
Great Fridays |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Number of professionals |  |  |  |  | 50 epam_NumbersOfEmployeesFromAcquiredCompanyAcceptingPositionsBusinessAcquisitions / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Percent of equity interest acquired |  |  |  |  | 100.00%us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Employment Shares |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Estimate value of shares |  | 1,017,000 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = epam_EmploymentSharesMember |  |  |
Employment Shares | Netsoft |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Share vesting term (in years) | 3 years | 3 years |  |  |
Employment Shares | Jointech |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Share vesting term (in years) | 3 years |  |  |  |
Estimate value of shares |  |  | 7,788,000 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = epam_EmploymentSharesMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Cash in escrow period (in months) | 18 months |  |  |  |
Employment Shares | GGA |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Share vesting term (in years) | 3 years |  |  |  |
Estimate value of shares |  |  |  | 20,655,000 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = epam_EmploymentSharesMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Employment Shares | Great Fridays |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Share vesting term (in years) | 3 years |  |  |  |
Estimate value of shares |  |  |  |  | 4,823,000 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = epam_EmploymentSharesMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Consideration place in escrow, value, shares |  |  |  |  | 28,390 epam_ConsiderationPlacedinEscrowValueShares / us-gaap_AwardTypeAxis = epam_EmploymentSharesMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Employment Shares, Closing Shares | Netsoft |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  | 2,289 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = epam_EmploymentSharesClosingSharesMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Deferred stock issued (in shares) |  | 9,154 epam_BusinessAcquisitionDeferredEquityInterestIssuedorIssuableNumberofShares / us-gaap_AwardTypeAxis = epam_EmploymentSharesClosingSharesMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Cash in escrow period (in months) |  | 18 months |  |  |
Employment Shares, Closing Shares | Jointech |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  |  | 89,552 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = epam_EmploymentSharesClosingSharesMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Employment Shares, Closing Shares | GGA |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  |  |  | 262,277 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = epam_EmploymentSharesClosingSharesMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Consideration in escrow (in shares) |  |  |  | 102,631 epam_ConsiderationPlacedInEscrowShares / us-gaap_AwardTypeAxis = epam_EmploymentSharesClosingSharesMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Employment Shares, Closing Shares | Great Fridays |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  |  |  |  | 90,864 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = epam_EmploymentSharesClosingSharesMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Estimate value of shares |  |  |  |  | 10,092 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = epam_EmploymentSharesClosingSharesMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Employment Shares, Earn-Out Shares | Netsoft | Maximum |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  | 16,349 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = epam_EmploymentSharesEarnOutSharesMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |  |
Employment Shares, Earn-Out Shares | Jointech | Maximum |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Estimate value of shares |  |  | 5,000,000 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = epam_EmploymentSharesEarnOutSharesMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |
Common Stock | Netsoft |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Estimate value of shares |  | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Common Stock | Jointech |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Estimate value of shares |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Common Stock | GGA |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Estimate value of shares |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Common Stock | Great Fridays |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |
Stock issued (in shares) |  |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Estimate value of shares |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember |

X
- Definition Business Acquisition, Deferred Equity Interest Issued or Issuable, Number of Shares + References No definition available. + Details
Name: | epam_BusinessAcquisitionDeferredEquityInterestIssuedorIssuableNumberofShares
Namespace Prefix: | epam_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business Acquisition, Equity Interest Issued or Issuable, Evaluation Period + References No definition available. + Details
Name: | epam_BusinessAcquisitionEquityInterestIssuedorIssuableEvaluationPeriod
Namespace Prefix: | epam_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition All unvested Jointech Employment Shares will be forfeited upon termination of services for cause by the Company or other than for good reason (as applicable) by either of the two former owners of the acquired business. + References No definition available. + Details
Name: | epam_BusinessAcquisitionNumberofFormerOwners
Namespace Prefix: | epam_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Business acquisition, cash consideration placed in escrow + References No definition available. + Details
Name: | epam_CashConsiderationPlacedInEscrow
Namespace Prefix: | epam_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Consideration Placed In Escrow, Percentage + References No definition available. + Details
Name: | epam_ConsiderationPlacedInEscrowPercentage
Namespace Prefix: | epam_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The period of time the consideration paid for the acquisition was placed in escrow. + References No definition available. + Details
Name: | epam_ConsiderationPlacedInEscrowPeriod
Namespace Prefix: | epam_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Consideration Placed In Escrow, Shares + References No definition available. + Details
Name: | epam_ConsiderationPlacedInEscrowShares
Namespace Prefix: | epam_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Consideration Placed in Escrow, Value, Shares + References No definition available. + Details
Name: | epam_ConsiderationPlacedinEscrowValueShares
Namespace Prefix: | epam_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Estimated Future Operating Results Period, Subsequent to Acquisition Date + References No definition available. + Details
Name: | epam_EstimatedFutureOperatingResultsPeriodSubsequenttoAcquisitionDate
Namespace Prefix: | epam_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Numbers Of Employees From Acquired Company Accepting Positions, Business Acquisitions + References No definition available. + Details
Name: | epam_NumbersOfEmployeesFromAcquiredCompanyAcceptingPositionsBusinessAcquisitions
Namespace Prefix: | epam_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Value of equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire the entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Number of shares of equity interests issued or issuable to acquire entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to items of consideration transferred in connection with a business combination for which the initial accounting was incomplete. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 6 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1500-128463 + Details
Name: | us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Period which an employee's right to exercise an award is no longer contingent on satisfaction of either a service condition, market condition or a performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=epam_EmploymentSharesClosingSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=epam_EmploymentSharesEarnOutSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=epam_EmploymentSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_CommonStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=epam_GGASoftwareServicesLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=epam_GreatFridaysLimitedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=epam_JointechMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=epam_NetsoftMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |