XML 104 R49.htm IDEA: XBRL DOCUMENT
v2.4.1.9

ACQUISITIONS (Earnout Obligation) (Details) (USD $) | 12 Months Ended | 0 Months Ended
--- | --- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012 | Mar. 05, 2014 | Apr. 30, 2014 | Jun. 06, 2014 | Oct. 31, 2014
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash, Net of Working Capital and Other Adjustments, Deferred | $ 4,000,000 epam_PaymentsToAcquireBusinessesDeferred | $ 0 epam_PaymentsToAcquireBusinessesDeferred | $ 0 epam_PaymentsToAcquireBusinessesDeferred |  |  |  |
Netsoft |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash, Net of Working Capital and Other Adjustments, Paid |  |  |  | 2,373,000 us-gaap_PaymentsToAcquireBusinessesGross / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Cash, Net of Working Capital and Other Adjustments, Deferred |  |  |  | 1,022,000 epam_PaymentsToAcquireBusinessesDeferred / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Recorded Earnout Payable, Cash |  |  |  | 1,825,000 epam_BusinessAcquisitionRecordedEarnoutPayableCash / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Recorded Earnout Payable, Stock |  |  |  | 0 epam_BusinessAcquisitionRecordedEarnoutPayableStockValue / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Total Recorded Purchase Price |  |  |  | 5,220,000 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Netsoft | Common Stock |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Common Shares, Issued (in shares) |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Common Shares, Deferred (in shares) |  |  |  | 0 epam_BusinessAcquisitionEquityInterestDeferredNumberofShares / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Fair Value of Common Shares, Issued |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Fair Value of Common Shares, Deferred |  |  |  | 0 epam_BusinessAcquisitionEquityInterestDeferredValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |  |
Netsoft | Maximum |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Maximum Potential Earnout Payable |  |  |  | 1,825,000 epam_BusinessAcquisitionRecordedEarnoutPayableTotal / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |  |
Jointech |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash, Net of Working Capital and Other Adjustments, Paid |  |  |  |  | 10,000,000 us-gaap_PaymentsToAcquireBusinessesGross / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Cash, Net of Working Capital and Other Adjustments, Deferred |  |  |  |  | 4,000,000 epam_PaymentsToAcquireBusinessesDeferred / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Recorded Earnout Payable, Cash |  |  |  |  | 15,000,000 epam_BusinessAcquisitionRecordedEarnoutPayableCash / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Recorded Earnout Payable, Stock |  |  |  |  | 5,000,000 epam_BusinessAcquisitionRecordedEarnoutPayableStockValue / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Total Recorded Purchase Price |  |  |  |  | 36,788,000 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Jointech | Common Stock |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Common Shares, Issued (in shares) |  |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Common Shares, Deferred (in shares) |  |  |  |  | 89,552 epam_BusinessAcquisitionEquityInterestDeferredNumberofShares / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Fair Value of Common Shares, Issued |  |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Fair Value of Common Shares, Deferred |  |  |  |  | 2,788,000 epam_BusinessAcquisitionEquityInterestDeferredValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Jointech | Maximum |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Maximum Potential Earnout Payable |  |  |  |  | 20,000,000 epam_BusinessAcquisitionRecordedEarnoutPayableTotal / us-gaap_BusinessAcquisitionAxis = epam_JointechMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |
GGA |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash, Net of Working Capital and Other Adjustments, Paid |  |  |  |  |  | 14,892,000 us-gaap_PaymentsToAcquireBusinessesGross / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Cash, Net of Working Capital and Other Adjustments, Deferred |  |  |  |  |  | 0 epam_PaymentsToAcquireBusinessesDeferred / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Recorded Earnout Payable, Cash |  |  |  |  |  | 11,400,000 epam_BusinessAcquisitionRecordedEarnoutPayableCash / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Recorded Earnout Payable, Stock |  |  |  |  |  | 0 epam_BusinessAcquisitionRecordedEarnoutPayableStockValue / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Total Recorded Purchase Price |  |  |  |  |  | 26,292,000 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
GGA | Common Stock |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Common Shares, Issued (in shares) |  |  |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Common Shares, Deferred (in shares) |  |  |  |  |  | 0 epam_BusinessAcquisitionEquityInterestDeferredNumberofShares / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Fair Value of Common Shares, Issued |  |  |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Fair Value of Common Shares, Deferred |  |  |  |  |  | 0 epam_BusinessAcquisitionEquityInterestDeferredValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |
Great Fridays |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash, Net of Working Capital and Other Adjustments, Paid |  |  |  |  |  |  | 10,854,000 us-gaap_PaymentsToAcquireBusinessesGross / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Cash, Net of Working Capital and Other Adjustments, Deferred |  |  |  |  |  |  | 0 epam_PaymentsToAcquireBusinessesDeferred / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Recorded Earnout Payable, Cash |  |  |  |  |  |  | 1,173,000 epam_BusinessAcquisitionRecordedEarnoutPayableCash / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Recorded Earnout Payable, Stock |  |  |  |  |  | 0 epam_BusinessAcquisitionRecordedEarnoutPayableStockValue / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember |
Total Recorded Purchase Price |  |  |  |  |  |  | 12,027,000 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Great Fridays | Common Stock |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Common Shares, Issued (in shares) |  |  |  |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Common Shares, Deferred (in shares) |  |  |  |  |  |  | 0 epam_BusinessAcquisitionEquityInterestDeferredNumberofShares / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember
Fair Value of Common Shares, Issued |  |  |  |  |  | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember |
Fair Value of Common Shares, Deferred |  |  |  |  |  | 0 epam_BusinessAcquisitionEquityInterestDeferredValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember |
Great Fridays | Maximum |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Maximum Potential Earnout Payable |  |  |  |  | 1,173,000 epam_BusinessAcquisitionRecordedEarnoutPayableTotal / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember / us-gaap_RangeAxis = us-gaap_MaximumMember |  |
Total |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Cash, Net of Working Capital and Other Adjustments, Paid | 38,119,000 us-gaap_PaymentsToAcquireBusinessesGross / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |
Cash, Net of Working Capital and Other Adjustments, Deferred | 5,022,000 epam_PaymentsToAcquireBusinessesDeferred / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |
Recorded Earnout Payable, Cash | 29,398,000 epam_BusinessAcquisitionRecordedEarnoutPayableCash / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |
Recorded Earnout Payable, Stock | 5,000,000 epam_BusinessAcquisitionRecordedEarnoutPayableStockValue / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |
Total Recorded Purchase Price | 80,327,000 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |
Total | Common Stock |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |
Common Shares, Issued (in shares) | 0 us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |
Common Shares, Deferred (in shares) | 89,552 epam_BusinessAcquisitionEquityInterestDeferredNumberofShares / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |
Fair Value of Common Shares, Issued | 0 us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |
Fair Value of Common Shares, Deferred | $ 2,788,000 epam_BusinessAcquisitionEquityInterestDeferredValueAssigned / us-gaap_AwardTypeAxis = us-gaap_CommonStockMember / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |  |  |  |  |

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

X
- Definition Business Acquisition, Equity Interest Deferred, Value Assigned + References No definition available. + Details
Name: | epam_BusinessAcquisitionEquityInterestDeferredValueAssigned
Namespace Prefix: | epam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Acquisition, Recorded Earnout Payable, Cash + References No definition available. + Details
Name: | epam_BusinessAcquisitionRecordedEarnoutPayableCash
Namespace Prefix: | epam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Business Acquisition, Recorded Earnout Payable, Stock Value + References No definition available. + Details
Name: | epam_BusinessAcquisitionRecordedEarnoutPayableStockValue
Namespace Prefix: | epam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Acquisition, Recorded Earnout Payable, Total + References No definition available. + Details
Name: | epam_BusinessAcquisitionRecordedEarnoutPayableTotal
Namespace Prefix: | epam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Payments To Acquire Businesses, Deferred + References No definition available. + Details
Name: | epam_PaymentsToAcquireBusinessesDeferred
Namespace Prefix: | epam_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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_NetsoftJointechGGAGreatFridaysMember
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: |