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Impact of Adoption of Accounting Guidance on Prior Years Presentation and Disclosures (Tables)
12 Months Ended
Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]  
Summary of affects of new accounting pronouncements
The effect of the adoption of ASU No. 2016-18 (Topic 230) on 2017 and 2016 financial information is summarized as follows:
 
 
Year ended December 31,
 
Year ended December 31,
 
 
2017
 
2016
 
 
Previously reported
 
As revised
 
Effect of change Increase/(Decrease)
 
Previously reported
 
As revised
 
Effect of change Increase/(Decrease)
Consolidated statements of cash flows
 
 
 
 
 
 
 
 
 
 
 
 
Net cash provided by operating activities
 
$
113,140

 
$
113,159

 
$
19

 
$
100,258

 
$
102,395

 
$
2,137

Effect of exchange rate changes on cash, cash equivalents and restricted cash
 
$
3,711

 
$
3,935

 
$
224

 
$
(5,033
)
 
$
(5,122
)
 
$
(89
)
Net increase/(decrease) in cash, cash equivalents and restricted cash
 
$
(126,360
)
 
$
(126,117
)
 
$
243

 
$
7,832

 
$
9,880

 
$
2,048

Cash, cash equivalents and restricted cash - beginning of year
 
$
213,155

 
$
220,394

 
$
7,239

 
$
205,323

 
$
210,514

 
$
5,191

Cash, cash equivalents and restricted cash - end of year
 
$
86,795

 
$
94,277

 
$
7,482

 
$
213,155

 
$
220,394

 
$
7,239

The effect of the adoption of ASU No. 2017-07 (Topic 715) on 2017 and 2016 financial information is summarized as follows:
 
 
Year ended December 31,
 
Year ended December 31,
 
 
2017
 
2016
 
 
Previously reported
 
As revised
 
Effect of change Increase/(Decrease)
 
Previously reported
 
As revised
 
Effect of change Increase/(Decrease)
Location in consolidated statements of income
 
 
 
 
 
 
 
 
 
 
 
 
Cost of revenues
 
$
495,586

 
$
495,142

 
$
(444
)
 
$
447,956

 
$
447,718

 
$
(238
)
General and administrative expenses
 
$
102,567

 
$
102,515

 
$
(52
)
 
$
88,648

 
$
88,616

 
$
(32
)
Selling and marketing expenses
 
$
53,383

 
$
53,379

 
$
(4
)
 
$
50,582

 
$
50,579

 
$
(3
)
Other income, net
 
$
11,859

 
$
11,359

 
$
(500
)
 
$
15,408

 
$
15,135

 
$
(273
)



 
 
Year ended December 31,
 
Year ended December 31,
 
 
2017
 
2016
 
 
Cost of revenues previously reported
 
Cost of revenues as revised
 
Effect of change Increase/(Decrease)
 
Cost of revenues previously reported
 
Cost of revenues as revised
 
Effect of change Increase/(Decrease)
Segment information (refer Note 3)
 
 
 
 
 
 
 
 
 
 
 
 
Insurance
 
$
159,529

 
$
159,433

 
$
(96
)
 
$
146,203

 
$
146,151

 
$
(52
)
Healthcare
 
$
49,483

 
$
49,412

 
$
(71
)
 
$
44,098

 
$
44,060

 
$
(38
)
TT&L
 
$
41,409

 
$
41,337

 
$
(72
)
 
$
41,962

 
$
41,923

 
$
(39
)
F&A
 
$
51,445

 
$
51,362

 
$
(83
)
 
$
48,302

 
$
48,258

 
$
(44
)
All Other
 
$
56,697

 
$
56,638

 
$
(59
)
 
$
61,050

 
$
61,019

 
$
(31
)
Analytics
 
$
137,023

 
$
136,960

 
$
(63
)
 
$
106,341

 
$
106,307

 
$
(34
)
Operating Expenses
 
$
194,499

 
$
194,443

 
$
(56
)
 
$
173,810

 
$
173,775

 
$
(35
)
Foreign exchange gain, interest expense and other income, net
 
$
12,809

 
$
12,309

 
$
(500
)
 
$
19,662

 
$
19,389

 
$
(273
)