XML 59 R53.htm IDEA: XBRL DOCUMENT
v2.4.1.9

ACQUISITIONS (Income Statement) (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  | $ 730,027 us-gaap_Revenues | $ 555,117 us-gaap_Revenues | $ 433,799 us-gaap_Revenues
Net income | 18,423 us-gaap_NetIncomeLoss | 19,040 us-gaap_NetIncomeLoss | 14,814 us-gaap_NetIncomeLoss | 17,364 us-gaap_NetIncomeLoss | 18,759 us-gaap_NetIncomeLoss | 16,437 us-gaap_NetIncomeLoss | 14,118 us-gaap_NetIncomeLoss | 12,680 us-gaap_NetIncomeLoss | 69,641 us-gaap_NetIncomeLoss | 61,994 us-gaap_NetIncomeLoss | 54,484 us-gaap_NetIncomeLoss
Netsoft |  |  |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  | 5,068 us-gaap_Revenues / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |
Net income |  |  |  |  |  |  |  |  | 806 us-gaap_NetIncomeLoss / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |
Acquisition related costs |  |  |  |  |  |  |  |  | 75 us-gaap_BusinessCombinationAcquisitionRelatedCosts / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |
Stock-based compensation expense |  |  |  |  |  |  |  |  | 252 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_BusinessAcquisitionAxis = epam_NetsoftMember |  |
Jointech |  |  |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  | 13,060 us-gaap_Revenues / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Net income |  |  |  |  |  |  |  |  | (3,090)us-gaap_NetIncomeLoss / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Acquisition related costs |  |  |  |  |  |  |  |  | 361 us-gaap_BusinessCombinationAcquisitionRelatedCosts / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
Stock-based compensation expense |  |  |  |  |  |  |  |  | 1,738 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_BusinessAcquisitionAxis = epam_JointechMember |  |
GGA |  |  |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  | 19,809 us-gaap_Revenues / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |  |
Net income |  |  |  |  |  |  |  |  | 822 us-gaap_NetIncomeLoss / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |  |
Acquisition related costs |  |  |  |  |  |  |  |  | 325 us-gaap_BusinessCombinationAcquisitionRelatedCosts / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |  |
Stock-based compensation expense |  |  |  |  |  |  |  |  | 4,322 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_BusinessAcquisitionAxis = epam_GGASoftwareServicesLLCMember |  |
Great Fridays |  |  |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  | 1,821 us-gaap_Revenues / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember |  |
Net income |  |  |  |  |  |  |  |  | (72)us-gaap_NetIncomeLoss / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember |  |
Acquisition related costs |  |  |  |  |  |  |  |  | 24 us-gaap_BusinessCombinationAcquisitionRelatedCosts / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember |  |
Stock-based compensation expense |  |  |  |  |  |  |  |  | 239 us-gaap_AllocatedShareBasedCompensationExpense / us-gaap_BusinessAcquisitionAxis = epam_GreatFridaysLimitedMember |  |
Total |  |  |  |  |  |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  | 39,758 us-gaap_Revenues / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember | 46,500 us-gaap_Revenues / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |
Net income |  |  |  |  |  |  |  |  | (1,534)us-gaap_NetIncomeLoss / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |
Acquisition related costs |  |  |  |  |  |  |  |  | $ 785 us-gaap_BusinessCombinationAcquisitionRelatedCosts / us-gaap_BusinessAcquisitionAxis = epam_NetsoftJointechGGAGreatFridaysMember |  |

X
- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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 This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=34752592&loc=d3e1043-128460 + Details
Name: | us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_Revenues
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: |