FactSet Research Systems (FDS) 10-Q 11 Jul 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	May 31, 2016	Jun. 30, 2016
Document Information [Line Items]
Entity Registrant Name	FACTSET RESEARCH SYSTEMS INC
Entity Central Index Key	1,013,237
Trading Symbol	fds
Current Fiscal Year End Date	--08-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Entity Common Stock, Shares Outstanding (in shares)		40,651,578
Document Type	10-Q
Document Period End Date	May 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Revenues	$ 287,501	$ 254,522	$ 839,801	$ 744,990
Operating expenses
Cost of services	124,602	100,686	363,249	297,745
Selling, general and administrative	73,609	68,480	214,610	200,980
Total operating expenses	198,211	169,166	577,859	498,725
Operating income	89,290	85,356	261,942	246,265
Other (expense) income	(433)	482	(765)	1,445
Income before income taxes	88,857	85,838	261,177	247,710
Provision for income taxes	22,076	24,429	66,669	68,843
Net income	$ 66,781	$ 61,409	$ 194,508	$ 178,867
Basic earnings per common share (in dollars per share)	$ 1.64	$ 1.48	$ 4.73	$ 4.29
Diluted earnings per common share (in dollars per share)	$ 1.62	$ 1.45	$ 4.68	$ 4.23
Basic weighted average common shares (in shares)	40,779	41,628	41,094	41,648
Diluted weighted average common shares (in shares)	41,189	42,297	41,596	42,317

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Net income		$ 66,781	$ 61,409	$ 194,508	$ 178,867
Other comprehensive income (loss), net of tax
Net unrealized gain (loss) on cash flow hedges*	[1]	2,464	(1,020)	229	(289)
Foreign currency translation adjustments		8,883	(4,187)	(7,867)	(25,753)
Other comprehensive income (loss)		11,347	(5,207)	(7,638)	(26,042)
Comprehensive income		$ 78,128	$ 56,202	$ 186,870	$ 152,825
[1]	For the three and nine months ended May 31, 2016, the unrealized gain on cash flow hedges was net of tax expense of $1,448 and $135, respectively. The unrealized loss on cash flow hedges disclosed above for the three and nine months ended May 31, 2015, was net of tax benefits of $606 and $172, respectively.

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Tax expense on the net unrealized gain on cash flow hedges	$ 1,448	$ (606)	$ 135	$ (172)

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
ASSETS
Cash and cash equivalents	$ 187,436	$ 158,914
Investments	23,720	23,497
Accounts receivable, net of reserves of $1,482 at May 31, 2016 and $1,580 at August 31, 2015	104,666	95,064
Prepaid taxes		4,808
Deferred taxes	2,521	2,105
Prepaid expenses and other current assets	15,736	19,786
Assets held for sale	48,940
Total current assets	383,019	304,174
Property, equipment and leasehold improvements, at cost	241,351	213,279
Less accumulated depreciation and amortization	(163,269)	(154,015)
Property, equipment and leasehold improvements, net	78,082	59,264
Goodwill	460,393	308,287
Intangible assets, net	97,978	40,052
Deferred taxes	14,257	20,599
Other assets	5,246	4,295
TOTAL ASSETS	1,038,975	736,671
LIABILITIES
Accounts payable and accrued expenses	38,033	33,880
Accrued compensation	43,393	44,916
Deferred fees	34,076	38,488
Deferred taxes	425	562
Taxes payable	4,333	3,755
Dividends payable	20,328	18,179
Liabilities held for sale	14,110
Total current liabilities	154,698	139,780
Long-term debt	300,000	35,000
Deferred taxes	1,543	1,697
Taxes payable	8,200	6,776
Deferred rent and other non-current liabilities	30,877	21,834
TOTAL LIABILITIES	495,318	205,087
STOCKHOLDERS’ EQUITY
Preferred stock, $.01 par value, 10,000,000 shares authorized, none issued
Common stock, $.01 par value, 150,000,000 shares authorized, 50,907,581 and 50,328,423 shares issued; 40,656,168 and 41,316,902 shares outstanding at May 31, 2016 and August 31, 2015, respectively	509	503
Additional paid-in capital	616,954	542,355
Treasury stock, at cost: 10,251,413 and 9,011,521 shares at May 31, 2016 and August 31, 2015, respectively	(1,181,695)	(988,873)
Retained earnings	1,159,579	1,021,651
Accumulated other comprehensive loss	(51,690)	(44,052)
TOTAL STOCKHOLDERS’ EQUITY	543,657	531,584
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,038,975	$ 736,671

Consolidated Balance Sheets (C6

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Accounts receivable, reserves	$ 1,482	$ 1,580
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock, shares issued (in shares)	50,907,581	50,328,423
Common stock, shares outstanding (in shares)	40,656,168	41,316,902
Treasury stock, shares (in shares)	10,251,413	9,011,521

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	May 31, 2016	May 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 194,508	$ 178,867
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	28,222	24,229
Stock-based compensation expense	22,433	17,112
Deferred income taxes	3,015	3,041
Loss (gain) on sale of assets	2	(17)
Tax benefits from share-based payment arrangements	(13,327)	(23,926)
Changes in assets and liabilities, net of effects of acquisitions
Accounts receivable, net of reserves	(11,316)	(1,159)
Accounts payable and accrued expenses	3,474	5,973
Accrued compensation	(1,809)	(5,496)
Deferred fees	3,696	5,951
Taxes payable, net of prepaid taxes	20,313	16,213
Prepaid expenses and other assets	1,250	78
Deferred rent and other non-current liabilities	10,812	1,873
Other working capital accounts, net	(169)	103
Net cash provided by operating activities	261,104	222,842
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of businesses, net of cash acquired	(264,087)	(33,556)
Purchases of investments	(12,934)	(12,437)
Proceeds from sales of investments	12,423	7,535
Purchases of property, equipment and leasehold improvements, net of proceeds from dispositions	(34,671)	(15,391)
Net cash used in investing activities	(299,269)	(53,849)
CASH FLOWS FROM FINANCING ACTIVITIES
Dividend payments	(54,042)	(48,404)
Repurchase of common stock	(192,823)	(177,556)
Proceeds from debt	265,000	35,000
Debt issuance costs	(12)	(32)
Proceeds from employee stock plans	38,845	51,852
Tax benefits from share-based payment arrangements	13,327	23,926
Net cash provided by (used in) financing activities	70,295	(115,214)
Effect of exchange rate changes on cash and cash equivalents	(3,608)	(12,262)
Net increase in cash and cash equivalents	28,522	41,517
Cash and cash equivalents at beginning of period	158,914	116,378
Cash and cash equivalents at end of period	$ 187,436	$ 157,895

Note 1 - Organization and Natur

Note 1 - Organization and Nature of Business	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Nature of Operations [Text Block]	1. ORGANIZATION AND NATURE OF BUSINESS FactSet Research Systems Inc. (the “Company” or “FactSet”) is a provider of integrated financial information and analytical applications for the global investment community. FactSet delivers insight and information to investment professionals through its analytics, service, content, and technology. By integrating comprehensive datasets and analytics across asset classes with client data, FactSet supports the workflow of both the buy-side and sell-side. These professionals include portfolio managers, wealth managers, research and performance analysts, risk managers, sell-side equity research professionals, investment bankers, and fixed income professionals. From streaming real-time data to historical information, including quotes, estimates, news and commentary, FactSet offers unique and third-party content through desktop, wireless and off-platform solutions. The Company’s wide application suite offers tools and resources including company and industry analyses, full screening tools, portfolio analysis, risk profiles, alpha-testing, portfolio optimization and research management solutions. Recent additions to FactSet’s offering include a complete services solution focused on verifying, cleaning and loading portfolio data across asset classes, and an execution management system through its acquisition of Portware. The Company’s revenues are derived from subscriptions to products and services such as workstations, analytics, enterprise data, research management, and trade execution.

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. BASIS OF PRESENTATION FactSet conducts business globally and is managed on a geographic basis. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany activity and balances have been eliminated from the consolidated financial statements. The accompanying financial data as of May 31, 2016 and for the three and nine months ended May 31, 2016 and 2015 has been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The August 31, 2015 Consolidated Balance Sheet was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. However, the Company believes that the disclosures are adequate to make the information presented not misleading. The information in this Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2015. In the opinion of management, the accompanying balance sheets and related interim statements of income, comprehensive income and cash flows include all normal adjustments in order to present fairly the results of the Company’s operations for the periods presented in conformity with accounting principles generally accepted in the United States. The Company has evaluated subsequent events through the date that the financial statements were issued.

Note 3 - Recent Accounting Pron

Note 3 - Recent Accounting Pronouncements	9 Months Ended
	May 31, 2016
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	3 . RECENT ACCOUNTING PRONOUNCEMENTS As of the beginning of fiscal 2016, FactSet implemented all applicable new accounting standards and updates issued by the Financial Accounting Standards Board (“FASB”) that were in effect. There were no new standards or updates adopted during the first nine months of fiscal 2016 that had a material impact on the consolidated financial statements. Revenue Recognition In May 2014 and July 2015, the FASB issued accounting standard updates which provide clarified principles for recognizing revenue arising from contracts with clients and supersede most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity recognizes revenue to depict the transfer of promised goods or services to clients in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. These accounting standard updates will be effective for FactSet beginning in the first quarter of fiscal 2019, with early adoption in fiscal 2018 permitted and allow for either full retrospective or modified retrospective adoption. The Company is currently evaluating the impact of these accounting standard updates on its consolidated financial statements and the method of adoption. Going Concern In August 2014, the FASB issued an accounting standard update that requires management to evaluate and disclose whether there are conditions and events that raise substantial doubt about an entity’s ability to continue as a going concern within one year after financial statements are issued. The evaluation and disclosure will be required to be made for both annual and interim reporting periods, if applicable, along with an evaluation as to whether management’s plans alleviate that doubt. This accounting standard update will be effective for FactSet beginning in the first quarter of fiscal 2017. The Company does not believe this new accounting standard update will have a material impact on its consolidated financial statements. Income Statement Presentation – Extraordinary and Unusual Items In January 2015, the FASB issued an accounting standard update that eliminates from GAAP the concept of extraordinary items. This accounting standard update will be effective for FactSet beginning in the first quarter of fiscal 2017. The standard primarily involves presentation and disclosure and, therefore, is not expected to have a material impact on the Company’s financial condition, results of operations or its cash flows. Simplification Guidance on Debt Issuance Costs In April 2015, the FASB issued an accounting standard update which changes the presentation of debt issuance costs in the applicable financial statements. Under the accounting standard update, an entity should present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs is reported as interest expense. This accounting standard update will be effective for FactSet beginning in the first quarter of fiscal 2017, with early adoption in fiscal 2016 permitted. The Company does not believe this new accounting standard update will have a material impact on its consolidated financial statements. In August 2015, the FASB issued an accounting standard update to amend the previous guidance issued in April 2015 and address debt issuance costs related to line-of-credit arrangements. The accounting standard update allows an entity to present debt issuance costs related to a line-of-credit as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the arrangement. This accounting standard update did not impact the effective date of the previously issued guidance and the Company does not believe it will have a material impact on its consolidated financial statements. Customers’ Accounting for Cloud Computing Costs In April 2015, the FASB issued an accounting standard update to provide guidance on a customer’s accounting for cloud computing costs. Under the accounting standard update, a customer must determine whether a cloud computing arrangement contains a software license. If so, the customer would account for the fees related to the software license element in a manner consistent with internal-use software guidance. This new guidance will be effective for FactSet beginning in the first quarter of fiscal 2017. The Company does not believe this new accounting standard update will have a material impact on its consolidated financial statements. Simplification of the Accounting for Measurement-Period Adjustments In September 2015, the FASB issued an accounting standard update to simplify the accounting for measurement-period adjustments related to a business combination. Under the accounting standard update, an acquirer must recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. The accounting standard update also requires acquirers to present separately on the face of the income statement, or disclose in the notes, the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. This guidance will be effective for FactSet beginning in the first quarter of fiscal 2017. The Company does not believe this new accounting standard update will have a material impact on its consolidated financial statements . Balance Sheet Classification of Deferred Taxes In November 2015, the FASB issued an accounting standard update to simplify the presentation of deferred taxes on the balance sheet. The accounting standard update will require an entity to present all deferred tax assets and deferred tax liabilities as non-current on the balance sheet. Under the current guidance, entities are required to separately present deferred taxes as current or non-current. Netting deferred tax assets and deferred tax liabilities by tax jurisdiction will still be required under the new guidance. This guidance will be effective for FactSet beginning in the first quarter of fiscal 2018, with early adoption in fiscal 2017 permitted. The accounting standard update is a change in balance sheet presentation only and, as such, the Company does not believe this new accounting standard update will have a material impact on its consolidated financial statements Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the FASB issued an accounting standard update to amend its current guidance on the classification and measurement of certain financial instruments. The accounting standard update significantly revises an entity’s accounting related to the presentation of certain fair value changes for financial liabilities measured at fair value. This guidance also amends certain disclosure requirements associated with the fair value of financial instruments. This guidance will be effective for FactSet beginning in the first quarter of fiscal 2019. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements. Leases In February 2016, the FASB issued an accounting standard update related to accounting for leases. The guidance introduces a lessee model that requires most leases to be reported on the balance sheet. The accounting standard update aligns many of the underlying principles of the new lessor model with those in the FASB’s new revenue recognition standard. The guidance also eliminates the requirement in current U.S. GAAP for an entity to use bright-line tests in determining lease classification. This accounting standard update will be effective for FactSet beginning in the first quarter of fiscal 2020, with early adoption in fiscal 2019 permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements. Share-Based Payments In March 2016, the FASB issued an accounting standard update which simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures and statutory tax withholding requirements, as well as classification in the statement of cash flow. This accounting standard update will be effective for FactSet beginning in the first quarter of fiscal 2018. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements. No other new accounting pronouncements issued or effective as of May 31, 2016 have had or are expected to have an impact on the Company’s consolidated financial statements.

Note 4 - Fair Value Measures

Note 4 - Fair Value Measures	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Fair Value, Measurement Inputs, Disclosure [Text Block]	4 . FAIR VALUE MEASURES Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the use of various valuation methodologies, including market, income and cost approaches is permissible. The Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability. Fair Value Hierarchy The accounting guidance for fair value measurements establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value based on the reliability of inputs. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. FactSet has categorized its cash equivalents, investments and derivatives within the fair value hierarchy as follows: Level 1 Level 2 Level 3 ( a ) Asse ts and Liabilities Measured at Fair Value on a Recurring Basis The following tables shows by level within the fair value hierarchy the Company’s assets and liabilities that are measured at fair value on a recurring basis at May 31, 2016 and August 31, 2015: Fair Value Measurements at May 31, 2016 (in thousands) Level 1 Level 2 Level 3 Total Assets Corporate money market funds (1) $ 83,989 $ — $ — $ 83,989 Certificates of deposit (2) — 23,720 — 23,720 Derivative instruments (3) — 330 — 330 Total assets measured at fair value $ 83,989 $ 24,050 $ — $ 108,039 Liabilities Derivative instruments (3) $ — $ 532 $ — $ 532 Total liabilities measured at fair value $ — $ 532 $ — $ 532 Fair Value Measurements at August 31, 2015 (in thousands) Level 1 Level 2 Level 3 Total Assets Corporate money market funds (1) $ 89,443 $ — $ — $ 89,443 Certificates of deposit (2) — 23,497 — 23,497 Derivative instruments (3) — 1,035 — 1,035 Total assets measured at fair value $ 89,443 $ 24,532 $ — $ 113,975 Liabilities Derivative instruments (3) $ — $ 1,602 $ — $ 1,602 Total liabilities measured at fair value $ — $ 1,602 $ — $ 1,602 (1) The Company’s corporate money market funds are traded in an active market and the net asset value of each fund on the last day of the quarter is used to determine its fair value. As such, the Company’s corporate money market funds are classified as Level 1 and included in cash and cash equivalents on the Consolidated Balance Sheets. (2) The Company’s certificates of deposit held for investment are not debt securities and are classified as Level 2. These certificates of deposit have original maturities greater than three months, but less than one year and, as such, are classified as i nvestments (short-term) on the Consolidated Balance S heet s . (3) The Company utilizes the income approach to measure fair value for its derivative instruments ( foreign currency forward contracts ). The income approach uses pricing models that rely on market observable inputs such as spot, forward and interest rates, as well as credit default swap spreads and therefore are classified as Level 2. The Company did not have any transfers between Level 1 and Level 2 fair value measurements during the periods presented. (b) Assets and Liabilities Measured at Fair Value on a Non-recurring Basis Certain assets, including goodwill and intangible assets, and liabilities, are measured at fair value on a non-recurring basis; that is, the assets and liabilities are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances such as when they are deemed to be other-than-temporarily impaired. The fair values of these non-financial assets and liabilities are determined based on valuation techniques using the best information available, and may include quoted market prices, market comparables, and discounted cash flow projections. An impairment charge is recorded when the cost exceeds its fair value, based upon the results of such valuations. During the three and nine months ended May 31, 2016, no fair value adjustments or material fair value measurements were required for the Company’s non-financial assets or liabilities. (c) Assets and Liabilities Measured at Fair Value for Disclosure Purposes only As of May 31, 2016 and August 31, 2015, the fair value of the Company’s long-term debt was $300.0 million and $35.0 million, respectively, which approximated its carrying amount given its floating interest rate basis. The fair value of the Company’s long-term debt was determined based on quoted market prices for debt with a similar maturity, and thus categorized as Level 2 in the fair value hierarchy.

Note 5 - Derivative Instruments

Note 5 - Derivative Instruments	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	5 . DERIVATIVE INSTRUMENTS Cash Flow Hedges FactSet conducts business outside the U.S. in several currencies including the British Pound Sterling, Euro, Indian Rupee, Japanese Yen and Philippine Peso. As such, it is exposed to movements in foreign currency exchange rates compared to the U.S. dollar. The Company utilizes derivative instruments (foreign currency forward contracts) to manage the exposures related to the effects of foreign exchange rate fluctuations and reduce the volatility of earnings and cash flows associated with changes in foreign currency. The Company does not enter into foreign currency forward contracts for trading or speculative purposes. In designing a specific hedging approach, FactSet considered several factors, including offsetting exposures, the significance of exposures, the forecasting of risk and the potential effectiveness of the hedge. The gains and losses on foreign currency forward contracts offset the variability in operating expenses associated with currency movements. The changes in fair value for these foreign currency forward contracts are initially reported as a component of accumulated other comprehensive loss (“AOCL”) and subsequently reclassified into operating expenses when the hedged exposure affects earnings. There was no discontinuance of cash flow hedges during the first nine months of fiscal 2016 and 2015, and as such, no corresponding gains or losses related to changes in the value of the Company’s contracts were reclassified into earnings prior to settlement. As of May 31, 2016, FactSet maintained the following foreign currency forward contracts to hedge its British Pound Sterling, Euro and Indian Rupee exposures: ● British Pound Sterling - ● Euro - ● Indian Rupee The following is a summary of all hedging positions and corresponding fair values: (in thousands) Gross Notional Value Fair Value (Liability) Asset Currency Hedged (in U.S. dollars) May 31, 2016 August 31, 2015 May 31, 2016 August 31, 2015 British Pound Sterling $ 41,071 $ 15,831 $ (234 ) $ 280 Euro 4,975 20,263 64 143 Indian Rupee 55,510 56,320 (32 ) (990 ) Total $ 101,556 $ 92,414 $ (202 ) $ (567 ) As of May 31, 2016, the gross notional value of foreign currency forward contracts to purchase British Pound Sterling with U.S. dollars was £28.3 million. The gross notional value of foreign currency forward contracts to purchase Euros with U.S. dollars was €4.5 million. The gross notional value of foreign currency forward contracts to purchase Indian Rupees with U.S. dollars was Rs. 4.0 billion. Counterparty Credit Risk As a result of the use of derivative instruments, the Company is exposed to counterparty credit risk. FactSet has incorporated counterparty risk into the fair value of its derivative assets and its own credit risk into the value of the Company’s derivative liabilities. FactSet calculates credit risk from observable data related to credit default swaps (“CDS”) as quoted by publicly available information. Counterparty risk is represented by CDS spreads related to the senior secured debt of the respective bank with whom FactSet has executed these derivative transactions. Because CDS spread information is not available for FactSet, the Company’s credit risk is determined based on using a simple average of CDS spreads for peer companies. To mitigate counterparty credit risk, FactSet enters into contracts with large financial institutions and regularly reviews its credit exposure balances as well as the creditworthiness of the counterparties. The Company does not expect any losses as a result of default of its counterparties. Fair Value of Derivative Instruments The following tables provide a summary of the fair value amounts of derivative instruments and gains and losses on derivative instruments: (in thousands) Designation of Derivatives Balance Sheet Location May 31, 2016 August 31, 2015 Derivatives designated as hedging instruments Assets: Foreign Currency Forward Contracts Prepaid expenses and other current assets $ 76 $ 1,035 Other assets $ 254 $ — Liabilities: Foreign Currency Forward Contracts Accounts payable and accrued expenses $ 488 $ — Deferred rent and other non-current liabilities $ 44 $ 1,602 All derivatives were designated as hedging instruments as of May 31, 2016 and August 31, 2015, respectively. Derivatives in Cash Flow Hedging Relationships The following table provides the pre-tax effect of derivative instruments in cash flow hedging relationships for the three months ended May 31, 2016 and 2015: (in thousands) Gain (Loss) Recognized in AOCL on Derivatives Location of Loss Loss Reclassified Derivatives in Cash Flow Hedging Relationships 2016 2015 (Effective Portion) 2016 2015 Foreign currency forward contracts $ 3,900 $ (1,903 ) SG&A $ (12 ) $ (277 ) The following table provides the pre-tax effect of derivative instruments in cash flow hedging relationships for the nine months ended May 31, 2016 and 2015: (in thousands) Gain (Loss) Recognized in AOCL on Derivatives Location of Gain (Loss) Gain (Loss) Reclassified Derivatives in Cash Flow Hedging Relationships 2016 2015 (Effective Portion) 2016 2015 Foreign currency forward contracts $ 404 $ (929 ) SG&A $ 40 $ (468 ) No amount of ineffectiveness was recorded in the Consolidated Statements of Income for these designated cash flow hedges and all components of each derivative’s gain or loss was included in the assessment of hedge effectiveness. As of May 31, 2016, FactSet estimates that approximately $0.4 million of net derivative losses related to its cash flow hedges included in AOCL will be reclassified into earnings within the next 12 months. Offsetting of Derivative Instruments FactSet’s master netting and other similar arrangements with its respective counterparties allow for net settlement under certain conditions. As of May 31, 2016 and August 31, 2015, information related to these offsetting arrangements was as follows: (in thousands) Derivatives Offset in Consolidated Balance Sheets May 31, 2016 Gross Derivative Amounts Gross Derivative Amounts Offset in Balance Sheet Net Amounts Fair value of assets $ 1,094 $ (764 ) $ 330 Fair value of liabilities (1,296 ) 764 (532 ) Total $ (202 ) $ — $ (202 ) (in thousands) Derivatives Offset in Consolidated Balance Sheets August 31, 2015 Gross Derivative Amounts Gross Derivative Amounts Offset in Balance Sheet Net Amounts Fair value of assets $ 1,040 $ (5 ) $ 1,035 Fair value of liabilities (1,607 ) 5 (1,602 ) Total $ (567 ) $ — $ (567 )

Note 6 - Other Comprehensive (I

Note 6 - Other Comprehensive (Income) Loss and Accumulated Other Comprehensive Loss	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	6. OTHER COMPREHENSIVE INCOME (LOSS) AND ACCUMULATED OTHER COMPREHENSIVE LOSS The components of other comprehensive income (loss) and amounts reclassified out of AOCL into earnings during the three months ended May 31, 2016 and 2015 are as follows: May 31, 2016 May 31, 2015 (in thousands) Pre-tax Net of tax Pre-tax Net of tax Foreign currency translation adjustments $ 8,883 $ 8,883 $ (4,187 ) $ (4,187 ) Realized loss on cash flow hedges reclassified to earnings (1) 12 7 277 174 Unrealized gain (loss) on cash flow hedges recognized in AOCL 3,900 2,457 (1,903 ) (1,194 ) Other comprehensive income ( loss ) $ 12,795 $ 11,347 $ (5,813 ) $ (5,207 ) (1) Reclassified to Selling, General and Administrative Expenses The components of other comprehensive loss and amounts reclassified out of AOCL into earnings during the nine months ended May 31, 2016 and 2015 are as follows: May 31, 2016 May 31, 2015 (in thousands) Pre-tax Net of tax Pre-tax Net of tax Foreign currency translation adjustments $ (7,867 ) $ (7,867 ) $ (25,753 ) $ (25,753 ) Realized (gain) loss on cash flow hedges reclassified to earnings (1) (40 ) (25 ) 468 294 Unrealized gain (loss) on cash flow hedges recognized in AOCL 404 254 (929 ) (583 ) Other comprehensive loss $ (7,503 ) $ (7,638 ) $ (26,214 ) $ (26,042 ) (1) Reclassified to Selling, General and Administrative Expenses The components of AOCL are as follows: (in thousands) May 31, 2016 August 31, 2015 Accumulated unrealized losses on cash flow hedges, net of tax $ (129 ) $ (358 ) Accumulated foreign currency translation adjustments (51,561 ) (43,694 ) Total accumulated other comprehensive loss $ (51,690 ) $ (44,052 )

Note 7 - Segment Information

Note 7 - Segment Information	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	7 . SEGMENT INFORMATION Operating segments are defined as components of an enterprise that engage in business activities from which they may earn revenues and incur expenses, whose operating results are regularly reviewed by the enterprise’s chief operating decision maker (“CODM”) to make decisions about resources to be allocated to the segment and assess its performance, and for which discrete financial information is available. FactSet’s CODM is its Chief Executive Officer, who is responsible for making decisions about resources allocated amongst the operating segments based on actual results. FactSet’s operating segments are aligned with how the Company, including its CODM, manages the business and the demographic markets in which FactSet serves. The Company’s internal financial reporting structure is based on three segments; the U.S., Europe and Asia Pacific. FactSet believes this alignment helps it better manage the business and view the markets the Company serves, which are centered on providing integrated global financial and economic information. Sales, consulting, data collection, product development and software engineering are the primary functional groups within the U.S., Europe and Asia Pacific segments that provide global financial and economic information to investment managers, investment banks and other financial services professionals. The U.S. segment services finance professionals including financial institutions throughout the Americas, while the European and Asia Pacific segments service investment professionals located throughout Europe and the Asia Pacific region, respectively. The European segment is headquartered in London, England and maintains office locations in France, Germany, Ireland, Italy, Latvia, Luxembourg, the Netherlands, Spain, South Africa, Sweden and Dubai. The Asia Pacific segment is headquartered in Tokyo, Japan with office locations in Australia, Hong Kong, Singapore and India. Segment revenues reflect direct sales to clients based in their respective geographic locations. There are no intersegment or intercompany sales of FactSet services. Each segment records compensation expense, including stock-based compensation, amortization of intangible assets, depreciation of furniture and fixtures, amortization of leasehold improvements, communication costs, professional fees, rent expense, travel, marketing, office and other direct expenses. Expenditures associated with the Company’s data centers, third party data costs and corporate headquarters charges are recorded by the U.S. segment and are not allocated to the other segments. The content collection centers located in India and the Philippines benefit all of the Company’s operating segments and thus the expenses incurred at these locations are allocated to each segment based on a percentage of revenues. Of the total $460.4 million of goodwill reported by the Company at May 31, 2016, 80% was recorded in the U.S. segment, 19% in the European segment and the remaining 1% in the Asia Pacific segment. The following reflects the results of operations of the segments consistent with the Company’s management system. These results are used by management, both in evaluating the performance of, and in allocating resources to, each of the segments. (in thousands) For the three months ended May 31, 2016 U.S. Europe Asia Pacific Total Revenues from clients $ 193,166 $ 70,243 $ 24,092 $ 287,501 Segment operating profit 42,020 33,304 13,966 89,290 Total assets 696,832 264,910 77,233 1,038,975 Capital expenditures 6,060 913 1,260 8,233 For the three months ended May 31, 2015 U.S. Europe Asia Pacific Total Revenues from clients $ 172,070 $ 63,156 $ 19,296 $ 254,522 Segment operating profit 43,332 31,187 10,837 85,356 Total assets 433,177 232,171 62,728 728,076 Capital expenditures 2,977 142 508 3,627 For the nine months ended May 31, 2016 U.S. Europe Asia Pacific Total Revenues from clients $ 565,063 $ 206,198 $ 68,540 $ 839,801 Segment operating profit 127,479 95,536 38,927 261,942 Capital expenditures 29,133 2,181 3,357 34,671 For the nine months ended May 31, 2015 U.S. Europe Asia Pacific Total Revenues from clients $ 502,271 $ 186,320 $ 56,399 $ 744,990 Segment operating profit 130,271 85,675 30,319 246,265 Capital expenditures 13,808 350 1,233 15,391

Note 8 - Business Combinations

Note 8 - Business Combinations	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Business Combination Disclosure [Text Block]	8. BUSINESS COMBINATIONS Portware LLC On October 16, 2015, FactSet acquired Portware LLC (“Portware”) for a total purchase price of $264.8 million. At the time of acquisition, Portware employed 166 individuals in its New York, London, Hong Kong, and Hyderabad, India offices. Portware is a global provider of multi-asset trade automation solutions for mega and large asset managers. With the acquisition of Portware, FactSet now offers a platform that it expects will increase value to global asset managers by expanding its capabilities to include multi-asset trade automation. This factor contributed to a purchase price in excess of fair value of Portware’s net tangible and intangible assets, leading to the recognition of goodwill. Total transaction costs related to the acquisition were $0.7 million for the nine months ended May 31, 2016. These transaction expenses were recorded within Selling, General and Administrative (“SG&A”) expenses in the Consolidated Statement of Income. Allocation of the purchase price to the assets acquired and liabilities assumed was not yet finalized as of May 31, 2016 as it is subject to finalizing certain acquired assets and liabilities in addition to working capital adjustments. The preliminary purchase price was allocated to Portware’s net tangible and intangible assets based upon their estimated fair value as of the date of acquisition. Based upon the purchase price and preliminary valuation, the allocation is as follows: (i n thousands ) Tangible assets acquired $ 9,656 Amortizable intangible assets Software technology 43,000 Client relationships 27,000 Non-compete agreements 3,500 Trade name 2,000 Goodwill 188,417 Total assets acquired $ 273,573 Liabilities assumed 8,812 Net assets acquired $ 264,761 Intangible assets of $75.5 million have been allocated to amortizable intangible assets consisting of client relationships, amortized over 16 years using an accelerated amortization method; software technology, amortized over eight years using a straight-line amortization method; non-compete agreements, amortized over seven years using a straight-line amortization method; and a trade name, amortized over five years using a straight-line amortization method. Goodwill totaling $188.4 million represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired and is included in the U.S. segment. Approximately 95% of the total goodwill generated from the Portware acquisition is deductible for income tax purposes. The results of operations of Portware have been included in the Company’s Consolidated Statements of Income since the completion of the acquisition on October 16, 2015. Pro forma information has not been presented because the effect of the Portware acquisition is not material to the Company’s consolidated financial results. Code Red, Inc. On February 6, 2015, FactSet acquired Code Red, Inc. (“Code Red”) for $36.0 million. At the time of acquisition, Code Red employed 32 individuals in its Boston, New York and London offices. Code Red provides research management technologies to the investment community, including endowments and foundations, institutional asset managers, sovereign wealth funds, pensions, and hedge funds. With the addition of Code Red to FactSet's existing Research Management Solutions (“RMS”), FactSet now offers an RMS for all its clients' workflows, which is consistent with the Company’s strategy of offering software and tools to make client workflows more efficient. This factor contributed to a purchase price in excess of fair value of Code Red’s net tangible and intangible assets, leading to the recognition of goodwill. The total purchase price of Code Red is as follows: (i n thousands ) Cash consideration $ 32,962 Fair value of FactSet stock issued 2,991 Total purchase price $ 35,953 Allocation of the purchase price to the assets acquired and liabilities assumed was finalized during the second quarter of fiscal 2016. There were no significant adjustments between the preliminary and final allocation. The total purchase price was allocated to Code Red’s net tangible and intangible assets based upon their estimated fair value as of the date of acquisition. Based upon the purchase price and the valuation, the allocation is as follows: (i n thousands ) Tangible assets acquired $ 3,090 Amortizable intangible assets Software technology 4,359 Client relationships 3,546 Non-compete agreements 201 Trade name 155 Goodwill 29,602 Total assets acquired $ 40,953 Liabilities assumed (5,000 ) Net assets acquired $ 35,953 Intangible assets of $8.3 million have been allocated to amortizable intangible assets consisting of software technology, amortized over six years using a straight-line amortization method; client relationships, amortized over eight years using an accelerated amortization method; non-compete agreements, amortized over four years using a straight-line amortization method; and a trade name, amortized over three years using a straight-line amortization method. Goodwill totaling $29.6 million represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired. Goodwill generated from the Code Red acquisition is included in the U.S. segment and is not deductible for income tax purposes. The results of operations of Code Red have been included in the Company’s Consolidated Statements of Income since the completion of the acquisition on February 6, 2015 and the results did not have a material impact on the third quarter of fiscal 2016. Pro forma information has not been presented because the effect of the Code Red acquisition was not material to the Company’s consolidated financial results.

Note 9 - Assets Held for Sale

Note 9 - Assets Held for Sale	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	9. ASSETS HELD FOR SALE During the third quarter of fiscal 2016, the Company entered into a definitive stock purchase agreement (the “Purchase Agreement”) pursuant to which the Company agreed to sell its market research business, consisting of Market Metrics LLC and Matrix-Data Limited (collectively the “disposal group”) and associated assets (the “Transaction”). The total purchase price was approximately $165.0 million less certain adjustments set forth in the Purchase Agreement with an additional earn-out of $10.0 million based upon the achievement of certain growth targets over the next two years by the market research business that has been sold. The Purchase Agreement and the Transaction contemplated thereby were approved by the Board of Directors of FactSet on May 19, 2016. The Transaction subsequently closed on July 1, 2016 as further described in Note 19, Subsequent Events As of May 31, 2016, the Company classified the disposal group’s assets and liabilities as held for sale in the Consolidated Balance Sheet. The Company assessed the Transaction and the disposal group and determined that the sale does not represent a strategic shift in its business nor will it have a major effect on its consolidated results of operations, financial position or cash flows. Accordingly, the disposal group is not presented in the consolidated financial statements as a discontinued operation. The results of the disposal group are reported within the U.S. segment (for Market Metrics LLC) and the European segment (for Matrix-Data Limited). The following table summarizes the carrying value of the assets and liabilities held for sale as of May 31, 2016: (i n thousands ) Accounts receivable $ 7,034 Prepaid expenses and other current assets 2,670 Property, equipment and leasehold improvements, net 224 Goodwill 32,406 Intangible assets, net 5,509 Deferred taxes 866 Other assets 231 Total assets held for sale $ 48,940 Accounts payable and accrued expenses 792 Accrued compensation 289 Deferred fees 12,928 Deferred rent and other non-current liabilities 101 Total liabilities held for sale $ 14,110

Note 10 - Goodwill

Note 10 - Goodwill	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Goodwill Disclosure [Text Block]	10 . GOODWILL Changes in the carrying amount of goodwill by segment for the nine months ended May 31, 2016 are as follows: (i n thousands ) U.S. Europe Asia Pacific Total Balance at August 31, 2015 $ 211,869 $ 93,725 $ 2,693 $ 308,287 Goodwill acquired during the period 188,417 — — 188,417 Foreign currency translations — (4,129 ) 249 (3,880 ) Assets held for sale (31,741 ) (665 ) — (32,406 ) Other adjustments (25 ) — — (25 ) Balance at May 31, 2016 $ 368,520 $ 88,931 $ 2,942 $ 460,393 Goodwill is not amortized as it is estimated to have an indefinite life. At least annually, the Company is required to test goodwill at the reporting unit level for potential impairment, and, if impaired, write down to fair value based on the present value of discounted cash flows. The Company’s reporting units evaluated for potential impairment were the U.S., Europe and Asia Pacific, which reflect the level of internal reporting the Company uses to manage its business and operations. The three reporting units are consistent with the operating segments reported as there is no discrete financial information available for the subsidiaries within each operating segment. The Company performed its annual goodwill impairment test during the fourth quarter of fiscal 2015, consistent with the timing of previous years, at which time it was determined that there were no indications of impairment, with the fair value of each of the Company’s reporting units significantly exceeding carrying value. Goodwill acquired during the first nine months of fiscal 2016 of $188.4 million represents the excess of the preliminary purchase price over the fair value of the net tangible and intangible assets from the Portware acquisition completed in October 2015.

Note 11 - Intangible Assets

Note 11 - Intangible Assets	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	1 1 . INTANGIBLE ASSETS FactSet’s identifiable intangible assets consist of acquired content databases, client relationships, software technology, non-compete agreements and trade names resulting from acquisitions, which have been fully integrated into the Company’s operations. The weighted average useful life of FactSet’s acquired identifiable intangible assets at May 31, 2016 was 11.4 years. The Company amortizes intangible assets over their estimated useful lives, which are evaluated quarterly to determine whether events and circumstances warrant a revision to the remaining period of amortization. There have been no changes to the estimate of the remaining useful lives during the first nine months of fiscal 2016. Amortizable intangible assets are tested for impairment based on undiscounted cash flows, and, if impaired, written down to fair value based on discounted cash flows. No impairment of intangible assets has been identified during any of the periods presented. The intangible assets have no assigned residual values. The gross carrying amounts and accumulated amortization totals related to the Company’s identifiable intangible assets are as follows: At May 31, 2016 (in thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Data content $ 36,218 $ 16,996 $ 19,222 Client relationships 45,532 15,791 29,741 Software technology 62,596 18,905 43,691 Non-compete agreements 4,344 969 3,375 Trade names 2,739 790 1,949 Total $ 151,429 $ 53,451 $ 97,978 At August 31, 2015 (in thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Data content $ 39,911 $ 16,667 $ 23,244 Client relationships 27,873 18,241 9,632 Software technology 21,203 15,042 6,161 Non-compete agreements 1,058 637 421 Trade names 1,614 1,020 594 Total $ 91,659 $ 51,607 $ 40,052 During the nine months ended May 31, 2016, $75.5 million of intangible assets were acquired with a weighted average useful life of 10.7 years. Amortization expense recorded for intangible assets was $4.1 million and $2.3 million for the three months ended May 31, 2016 and 2015, respectively. Amortization expense recorded for intangible assets was $11.1 million and $6.4 million for the nine months ended May 31, 2016 and 2015, respectively. As of May 31, 2016, estimated intangible asset amortization expense for each of the next five years and thereafter is as follows: Fiscal Year (in thousands) Estimated Amortization Expense 2016 (remaining three months) $ 3,699 2017 14,024 2018 13,264 2019 12,295 2020 12,327 Thereafter 42,369 Total $ 97,978

Note 12 - Common Stock and Earn

Note 12 - Common Stock and Earnings Per Share	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	12 . COMMON STOCK AND EARNINGS PER SHARE On May 6, 2016, FactSet’s Board of Directors approved a regular quarterly dividend of $0.50 per share, or $2.00 per share per annum. The cash dividend of $20.2 million was paid on June 21, 2016 to common stockholders of record at the close of business on May 31, 2016. Shares of common stock outstanding were as follows: Nine Months ended May 31, (i n thousands) 2016 2015 Balance at September 1 41,317 41,793 Common stock issued for employee stock plans 579 951 Stock issued for acquisition of a business — 20 Repurchase of common stock from employees (1) (20 ) (23 ) Repurchase of common stock under the share repurchase program (1,220 ) (1,210 ) Balance at May 31, 2016 and 2015, respectively 40,656 41,531 (1) For the nine months ended May 31, 2016 and 2015 , the Company repurchased 19,892 and 23,192 shares, or $ 3.3 million and $ 3.1 million, of common stock, respectively, in settlement of employee tax withholding obligations due upon the vesting of restricted stock. A reconciliation of the weighted average shares outstanding used in the basic and diluted earnings per share (“EPS”) computations is as follows: (in thousands, except per share data) Net Income (Numerator) Weighted Average Common Shares (Denominator) Per Share Amount For the three months ended May 31, 2016 Basic EPS Income available to common stockholders $ 66,781 40,779 $ 1.64 Diluted EPS Dilutive effect of stock options and restricted stock 410 Income available to common stockholders plus assumed conversions $ 66,781 41,189 $ 1.62 For the three months ended May 31, 2015 Basic EPS Income available to common stockholders $ 61,409 41,628 $ 1.48 Diluted EPS Dilutive effect of stock options and restricted stock 669 Income available to common stockholders plus assumed conversions $ 61,409 42,297 $ 1.45 For the nine months ended May 31, 2016 Basic EPS Income available to common stockholders $ 194,508 41,094 $ 4.73 Diluted EPS Dilutive effect of stock options and restricted stock 502 Income available to common stockholders plus assumed conversions $ 194,508 41,596 $ 4.68 For the nine months ended May 31, 2015 Basic EPS Income available to common stockholders $ 178,867 41,648 $ 4.29 Diluted EPS Dilutive effect of stock options and restricted stock 669 Income available to common stockholders plus assumed conversions $ 178,867 42,317 $ 4.23 Dilutive potential common shares consist of stock options and unvested restricted stock awards. The number of stock options excluded from the calculation of diluted earnings per share for the three and nine months ended May 31, 2016 was 688,538 because their inclusion would have been anti-dilutive. No stock options were excluded from the calculation of diluted earnings per share for the three and nine months ended May 31, 2015. For the three and nine months ended May 31, 2016, the number of performance-based stock option grants excluded from the calculation of diluted earnings per share was 937,089 .

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	1 3 . STOCKHOLDERS’ EQUITY Preferred Stock At May 31, 2016 and August 31, 2015, there were 10,000,000 shares of preferred stock ($0.01 par value per share) authorized, of which no shares were issued and outstanding. FactSet’s Board of Directors may from time to time authorize the issuance of one or more series of preferred stock and, in connection with the creation of such series, determine the characteristics of each such series including, without limitation, the preference and relative, participating, optional or other special rights, and the qualifications, limitations or restrictions of the series. Common Stock At May 31, 2016 and August 31, 2015, there were 150,000,000 shares of common stock ($.01 par value per share) authorized, of which 50,907,581 and 50,328,423 shares were issued, respectively. The authorized shares of common stock are issuable for any proper corporate purpose, including future stock splits, stock dividends, acquisitions, raising equity capital or to adopt additional employee benefit plans. Treasury Stock At May 31, 2016 and August 31, 2015, there were 10,251,413 and 9,011,521 shares of treasury stock (at cost) outstanding, respectively. As a result, 40,656,168 and 41,316,902 shares of FactSet common stock were outstanding at May 31, 2016 and August 31, 2015, respectively. Share Repurchase Program Repurchases will be made from time to time in the open market and privately negotiated transactions, subject to market conditions. During the first nine months of fiscal 2016, the Company repurchased 1,220,000 shares for $189.5 million. On May 19, 2016, the Company’s Board of Directors approved a $165.0 million expansion of the existing share repurchase program. Including this expansion, $359.7 million remains authorized for future share repurchases. No minimum number of shares to be repurchased has been fixed. There is no timeframe to complete the repurchase program and it is expected that share repurchases will be paid using existing and future cash generated by operations. Restricted Stock Restricted stock awards entitle the holder to shares of common stock as the awards vest over time. During the first nine months of fiscal 2016, 51,762 of previously granted restricted stock awards vested and were included in common stock outstanding as of May 31, 2016 (less 19,892 shares repurchased from employees to cover their cost of taxes upon vesting of the restricted stock). During the same period a year ago, 68,178 of previously granted restricted stock awards vested and were included in common stock outstanding as of May 31, 2015 (less 23,192 shares repurchased from employees to cover their cost of taxes upon vesting of the restricted stock). Dividends The Company’s Board of Directors declared the following historical dividends: Declaration Date Dividends Per Type Record Date Total $ Amount (in thousands) Payment Date May 6, 2016 $ 0.50 Regular (cash) May 31, 2016 $ 20,171 June 21, 2016 February 5, 2016 $ 0.44 Regular (cash) February 29, 2016 $ 18,044 March 15, 2016 November 6, 2015 $ 0.44 Regular (cash) November 30, 2015 $ 18,208 December 15, 2015 August 10, 2015 $ 0.44 Regular (cash) August 31, 2015 $ 18,179 September 15, 2015 May 12, 2015 $ 0.44 Regular (cash) May 29, 2015 $ 18,274 June 16, 2015 February 11, 2015 $ 0.39 Regular (cash) February 27, 2015 $ 16,236 March 17, 2015 November 12, 2014 $ 0.39 Regular (cash) November 28, 2014 $ 16,216 December 16, 2014 August 14, 2014 $ 0.39 Regular (cash) August 29, 2014 $ 16,299 September 16, 2014 All of the above cash dividends were paid from existing cash resources. Future dividend payments will depend on the Company’s earnings, capital requirements, financial condition and other factors considered relevant by the Company and is subject to final determination by the Company’s Board of Directors.

Note 14 - Employee Stock Option

Note 14 - Employee Stock Option and Retirement Plans	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	1 4 . EMPLOYEE STOCK OPTION AND RETIREMENT PLANS Stock Option Awards The FactSet Research Systems Inc. 2004 Stock Option and Award Plan, as Amended and Restated (the “Option Plan”) provides for the grant of share-based awards, including stock options and restricted stock awards to employees of FactSet. The expiration date of the Option Plan is December 14, 2020. Stock options granted under the Option Plan expire either seven or ten years from the date of grant and the majority vest ratably over a period of five years. Options become vested and exercisable provided the employee continues employment with the Company through the applicable vesting date and remain exercisable until expiration or cancellation. Options are not transferable or assignable other than by will or the laws of descent and distribution. During the grantee’s lifetime, the options may be exercised only by the grantee. Stock Option Activity During the first nine months of fiscal 2016, FactSet granted 1,152,179 stock options at a weighted average exercise price of $168.51 to existing employees of the Company. As of May 31, 2016, a total of 3,753,264 stock options were outstanding at a weighted average exercise price of $125.52. Unamortized stock-based compensation of $54.2 million is expected to be recognized as stock-based compensation expense over the remaining vesting period of 3.3 years. A summary of stock option activity is as follows: (in thousands, except per share data) Number Outstanding Weighted Average Exercise Price Per Share Balance at August 31, 2015 3,117 $ 100.71 Granted – non performance-based 514 $ 175.20 Granted – performance-based 530 $ 165.37 Exercised (277 ) $ 63.72 Forfeited (8 ) $ 108.32 Balance at November 30, 2015 3,876 $ 122.06 Granted – non performance-based 4 $ 150.81 Granted – non-employee Directors grant 23 $ 146.82 Exercised (70 ) $ 63.77 Forfeited (45 ) $ 127.82 Balance at February 29, 2016 3,788 $ 123.24 Granted – non performance-based 104 $ 152.10 Exercised (127 ) $ 78.63 Forfeited (12 ) $ 132.68 Balance at May 31, 2016 3,753 $ 125.52 The total number of in-the-money options exercisable as of May 31, 2016 was 1.1 million with a weighted average exercise price of $86.61. As of August 31, 2015, 1.4 million in-the-money outstanding options were exercisable with a weighted average exercise price of $78.70. The aggregate intrinsic value of in-the-money stock options exercisable at May 31, 2016 and August 31, 2015 was $80.8 million and $107.1 million, respectively. Aggregate intrinsic value represents the difference between the Company’s closing stock price of $159.07 on May 31, 2016 and the exercise price multiplied by the number of options exercisable as of that date. The total pre-tax intrinsic value of stock options exercised during the three months ended May 31, 2016 and 2015 was $9.3 million and $32.1 million, respectively. The total pre-tax intrinsic value of stock options exercised during the nine months ended May 31, 2016 and 2015 was $43.0 million and $70.9 million, respectively. Performance-based Stock Options Performance-based stock options require management to make assumptions regarding the likelihood of achieving Company performance targets. The number of performance-based options that vest will be predicated on the Company achieving performance levels during the measurement period subsequent to the date of grant. Dependent on the financial performance levels attained by FactSet, a percentage of the performance-based stock options will vest to the grantees of those stock options. However, there is no current guarantee that such options will vest in whole or in part. July 2012 Performance-based Option Grant Review In July 2012, FactSet granted 241,546 performance-based employee stock options, which are eligible to vest in 20% tranches depending upon future StreetAccount user growth through August 31, 2017. Through the third quarter of fiscal 2016, three of the growth targets as outlined within the terms of the grant were achieved. As such, 60%, or 144,942, of the options granted have vested. As of May 31, 2016, the fourth tranche is expected to vest on August 31, 2016 while the fifth tranche is expected to vest on August 31, 2017, resulting in unamortized stock-based compensation expense of $0.5 million to be recognized over the remaining vesting period of 1.2 years. A change in the actual financial performance levels achieved by StreetAccount in future fiscal years could result in the following changes to the current estimate of the vesting percentage and related expense: (in thousands) Vesting Percentage Cumulative Catch-up Adjustment* Remaining Expense to be Recognized Fourth 20% $ (1,213 ) $ 96 Fifth 20% (current expectation) $ — $ 483 * Amounts represent the cumulative catch-up adjustment to be recorded if there was a change in the vesting percentage as of May 31, 2016 . February 2015 Performance-based Option Grant Review In connection with the acquisition of Code Red during the second quarter of fiscal 2015, FactSet granted 137,522 performance-based stock options. These performance-based options are eligible to vest four years from date of grant if certain Code Red ASV and operating margin targets are achieved over the measurement period. The option holders must also remain employed by FactSet to be eligible to vest. Of the total grant, 68,761 performance-based options are eligible for vesting based on achieving the growth targets over a two year measurement period ending February 28, 2017 and the remaining 68,761 options are eligible to cliff vest based on a four year measurement period ending February 28, 2019. As of May 31, 2016, total unamortized stock-based compensation of $1.6 million will be recognized as expense over the remaining vesting period of 2.7 years. A change, up or down, in the actual financial performance levels achieved by Code Red in future fiscal years could result in the following changes to the current estimate of the vesting percentage and related expense: (in thousands) Vesting Percentage Cumulative Catch-up Adjustment* Remaining Expense to be Recognized 0% $ (788 ) $ — 10% $ (591 ) $ 403 40% (current expectation) $ — $ 1,612 70% $ 591 $ 2,821 100% $ 1,182 $ 4,030 * Amounts represent the cumulative catch-up adjustment to be recorded if there was a change in the vesting percentage as of May 31, 2016 . October 2015 Performance-based Option Grant Review In connection with the acquisition of Portware during the first quarter of fiscal 2016, FactSet granted 530,418 performance-based stock options. These performance-based options will vest 40% on the second anniversary date of the grant and 20% on each subsequent anniversary date if certain Portware revenue and operating income targets are achieved by October 16, 2017. The option holders must also remain employed by FactSet to be eligible to vest. As of May 31, 2016, FactSet does not believe these growth targets are probable of being achieved, and as such, no stock-based compensation expense is expected to be recognized in connection with these performance-based options. A change in the actual financial performance levels achieved by Portware in future fiscal years could result in the following changes to the current estimate of the vesting percentage and related expense: (in thousands) Vesting Percentage Cumulative Catch-up Adjustment* Remaining Expense to be Recognized 0% (current expectation) $ — $ — 50% $ 1,531 $ 10,719 70% $ 2,143 $ 15,007 100% $ 3,062 $ 21,438 * Amounts represent the cumulative catch-up adjustment to be recorded if there was a change in the vesting percentage as of May 31, 2016. Restricted Stock and Stock Unit Awards The Company’s Option Plan permits the issuance of restricted stock and restricted stock units. Restricted stock awards are subject to continued employment over a specified period. Restricted Stock and Stock Unit Awards Activity During the first nine months of fiscal 2016, FactSet granted 93,375 restricted stock awards to employees of the Company at a weighted average grant date fair value of $159.42. These restricted stock awards vest over a weighted average period of 4.9 years from grant date. As of May 31, 2016, a total of 341,333 shares of restricted stock and restricted stock units were unvested and outstanding, which results in unamortized stock-based compensation of $28.4 million to be recognized as stock-based compensation expense over the remaining vesting period of 3.4 years. A summary of restricted stock award activity is as follows: (in thousands, except per award data) Number Outstanding Weighted Average Grant Date Fair Value Per Award Balance at August 31, 2015 313 $ 103.34 Granted 93 $ 159.46 Vested (1) (37 ) $ 84.38 Canceled/forfeited (1 ) $ 97.92 Balance at November 30, 2015 368 $ 119.44 Canceled/forfeited (10 ) $ 115.03 Balance at February 29, 2016 358 $ 119.55 Vested (15 ) $ 85.80 Canceled/forfeited (2 ) $ 121.43 Balance at May 31, 2016 341 $ 121.01 (1) All of the 37,079 restricted stock awards that vested during the first quarter of fiscal 2016 related to awards granted on November 8, 2010. The remain ing 40% of these restricted stock awards cliff vested after five years on November 8, 2015 and were amortized to expense over the vesting period using the straight-line attribution method. Share-based Awards Available for Grant A summary of share-based awards available for grant is as follows: (in thousands) Share-based Awards Available for Grant under the Employee Option Plan Share-based Awards Available for Grant under the Non-Employee Directors Plan Balance at August 31, 2015 2,441 88 Granted – non performance-based options (514 ) — Granted – performance-based options (530 ) — Restricted stock awards granted (1) (232 ) — Share-based awards canceled/forfeited (2) 11 — Balance at November 30, 2015 1,176 88 Granted – non performance-based options (4 ) (22 ) Share-based awards canceled/forfeited (2) 71 — Balance at February 29, 2016 1,243 66 Granted – non performance-based options (104 ) — Share-based awards canceled/forfeited (2) 16 — Balance at May 31, 2016 1,155 66 (1) Each restricted stock award granted is equivalent to 2.5 shares granted under the Company’s Option Plan . (2) Under the Company’s Option Plan, for each restricted stock award canceled/forfeited, an equivalent of 2.5 shares is added back to the available share-based awards balance. Employee Stock Purchase Plan Shares of FactSet common stock may be purchased by eligible employees under the Amended and Restated FactSet Research Systems Inc. 2008 Employee Stock Purchase Plan (the “Purchase Plan”) in three-month intervals at a purchase price equal to at least 85% of the lesser of the fair market value of the Company’s common stock on either the first day or the last day of each three-month offering period. Employee purchases may not exceed 10% of their gross compensation during an offering period. During the three months ended May 31, 2016, employees purchased 17,538 shares at a weighted average price of $131.57 as compared to 13,877 shares at a weighted average price of $132.48 for the three months ended May 31, 2015. During the nine months ended May 31, 2016, employees purchased 53,711 shares at a weighted average price of $129.83 as compared to 47,085 shares at a weighted average price of $118.82 in the same period a year ago. At May 31, 2016, 427,905 shares were reserved for future issuance under the Purchase Plan. 401(k) Plan The Company established it 401(k) Plan in fiscal 1993. The 401(k) Plan is a defined contribution plan covering all full-time, U.S. employees of the Company and is subject to the provisions of the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 (“IRC”). Each year, participants may contribute up to 60% of their eligible annual compensation, subject to annual limitations established by the IRC. The Company matches up to 4% of employees’ earnings, capped at the Internal Revenue Service annual maximum. Company matching contributions are subject to a five year graduated vesting schedule. All full-time, U.S. employees are eligible for the matching contribution by the Company. The Company contributed $7.1 million and $6.3 million in matching contributions to employee 401(k) accounts during the nine months ended May 31, 2016 and 2015, respectively.

Note 15 - Stock-based Compensat

Note 15 - Stock-based Compensation	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	1 5 . STOCK-BASED COMPENSATION The Company recognized total stock-based compensation expense of $7.4 million and $22.4 million during the three and nine months ended May 31, 2016, respectively. Similarly, the Company recognized total stock-based compensation expense of $6.1 million and $17.1 million during the three and nine months ended May 31, 2015, respectively. As of May 31, 2016, $82.5 million of total unrecognized compensation expense related to non-vested equity awards is expected to be recognized over a weighted average period of 3.3 years. There was no stock-based compensation capitalized as of May 31, 2016 or August 31, 2015, respectively. Employee Stock Option Fair Value Determinations The Company utilizes the lattice-binomial option-pricing model (“binomial model”) to estimate the fair value of new employee stock option grants. The Company’s determination of fair value of stock option awards on the date of grant using the binomial model is affected by the Company’s stock price as well as assumptions regarding a number of variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, interest rates, option forfeitures and employee stock option exercise behaviors. Q1 2016 513,785 non performance-based employee stock options and 530,418 performance-based employee stock options were granted at a weighted average exercise price of $170.21 and a weighted average estimated fair value of $46.62 per share. Q2 2016 4,073 non performance-based employee stock options were granted at an exercise price of $150.81 and an estimated fair value of $40.51 per share. Q3 2016 103,903 non performance-based employee stock options were granted at an exercise price of $152.10 and an estimated fair value of $40.57 per share. Q1 2015 462,913 non performance-based employee stock options were granted at a weighted average exercise price of $131.31 and a weighted average estimated fair value of $37.67 per share. Q2 2015 25,075 non performance-based employee stock options and 137,522 performance-based employee stock options were granted at a weighted average exercise price of $147.05 and a weighted average estimated fair value of $43.05 per share. Q3 2015 61,210 non performance-based employee stock options were granted at a weighted average exercise price of $159.14 and a weighted average estimated fair value of $44.95 per share. The weighted average estimated fair value of employee stock options granted during the three and nine months ended May 31, 2016 and 2015 was determined using the binomial model with the following weighted average assumptions: Three months ended May 31, 2016 2015 Term structure of risk-free interest rate 0.40% - 1.90% 0.01% - 2.12% Expected life (years) 7.5 8.2 Term structure of volatility 24% - 30% 21% - 31% Dividend yield 1.33% 1.16% Weighted average estimated fair value $40.57 $44.95 Weighted average exercise price $152.10 $159.14 Fair value as a percentage of exercise price 26.7% 28.2% Nine months ended May 31, 2016 2015 Term structure of risk-free interest rate 0.07% - 2.12% 0.01% - 2.34% Expected life (years) 7.7 8.2 Term structure of volatility 21% - 30% 21% - 31% Dividend yield 1.09% 1.33% Weighted average estimated fair value $46.05 $39.59 Weighted average exercise price $168.51 $137.52 Fair value as a percentage of exercise price 27.3% 28.8% The risk-free interest rate assumption for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. Expected volatility is based on a combination of historical volatility of the Company’s stock and implied volatilities of publicly traded options to buy FactSet common stock with contractual terms closest to the expected life of options granted to employees. The approach to utilize a mix of historical and implied volatility was based upon the availability of actively traded options on the Company’s stock and the Company’s assessment that a combination of implied volatility and historical volatility is best representative of future stock price trends. The Company uses historical data to estimate option exercises and employee termination within the valuation model. The dividend yield assumption is based on the Company’s history and expectation of dividend payouts. The expected life of employee stock options represents the weighted average period the stock options are expected to remain outstanding and is a derived output of the binomial model. The binomial model estimates employees exercise behavior based on the option’s remaining vested life and the extent to which the option is in-the-money. The binomial model estimates the probability of exercise as a function of these two variables based on the entire history of exercises and cancellations of all past option grants made by the Company. Non-Employee Director Stock Option Fair Value Determinations The 2008 Non-Employee Directors’ Stock Option Plan (the “Directors’ Plan”) provides for the grant of share-based awards, including stock options, to non-employee directors of FactSet. An initial 250,000 shares of FactSet common stock were reserved for issuance under the Directors’ Plan, of which 66,031 remain available for future grant as of May 31, 2016. The expiration date of the Directors’ Plan is December 1, 2018. The Company utilizes the Black-Scholes model to estimate the fair value of non-employee Director stock option grants. The Company’s determination of fair value of share-based payment awards on the date of grant is affected by the Company’s stock price as well as assumptions regarding a number of variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, interest rates, option forfeitures and employee stock option exercise behaviors. Fiscal 2016 On January 15, 2016, FactSet granted 22,559 stock options to the Company’s non-employee Directors, including a one-time new Director grant of 2,417 for Laurie Siegel, who was elected to FactSet’s Board of Directors on December 15, 2015. All of the options granted on January 15, 2016 have a weighted average estimated fair value of $31.03 per share, using the Black-Scholes option-pricing model with the following weighted average assumptions: Risk-free interest rate 1.62 % Expected life (years) 5.4 Expected volatility 23.0 % Dividend yield 1.05 % Fi scal 2015 On January 15, 2015, FactSet granted 13,842 stock options to the Company’s non-employee Directors. All of the options granted on January 15, 2015 have a weighted average estimated fair value of $28.18 per share, using the Black-Scholes option-pricing model with the following weighted average assumptions: Risk-free interest rate 1.45 % Expected life (years) 5.4 Expected volatility 23.5 % Dividend yield 1.30 % Restricted Stock Fair Value Determinations Restricted stock granted to employees entitles the holder to shares of common stock as the award vests over time, but not to dividends declared on the underlying shares while the restricted stock is unvested. The grant date fair value of restricted stock awards is measured by reducing the grant date price of FactSet’s share by the present value of the dividends expected to be paid on the underlying stock during the requisite service period, discounted at the appropriate risk-free interest rate. Restricted stock awards are amortized to expense over the vesting period. During the first nine months of fiscal 2016, there were 93,375 restricted stock awards granted with a weighted average grant date fair value of $159.42. During the first nine months of fiscal 2015, FactSet granted 49,158 restricted stock awards at a weighted average grant date fair value of $135.96. Employee Stock Purchase Plan Fair Value Determinations During the three months ended May 31, 2016, employees purchased 17,538 shares at a weighted average price of $131.57 as compared to 13,877 shares at a weighted average price of $132.48 for the three months ended May 31, 2015. During the nine months ended May 31, 2016, employees purchased 53,711 shares at a weighted average price of $129.83 as compared to 47,085 shares at a weighted average price of $118.82 for the nine months ended May 31, 2015. Stock-based compensation expense recorded for each of the three months ended May 31, 2016 and 2015, relating to the employee stock purchase plan (the “ESPP”) was $0.4 million. Stock-based compensation expense recorded for the nine months ended May 31, 2016 and 2015, relating to the ESPP was $1.4 million and $1.1 million, respectively. The Company uses the Black-Scholes model to calculate the estimated fair value for the ESPP. The weighted average estimated fair value of ESPP grants during the three months ended May 31, 2016 and 2015 were $26.07 and $25.11 per share, respectively, with the following assumptions: Three months ended May 31, 2016 2015 Risk-free interest rate 0.27 % 0.02 % Expected life (months) 3 3 Expected volatility 11.53 % 7.2 % Dividend yield 1.29 % 1.13 % The weighted average estimated fair value of ESPP grants during the nine months ended May 31, 2016 and 2015 were $27.19 and $22.68 per share, respectively, with the following assumptions: Nine months ended May 31, 2016 2015 Risk-free interest rate 0.20 % 0.02 % Expected life (months) 3 3 Expected volatility 11.42 % 8.0 % Dividend yield 1.15 % 1.16 % Accuracy of Fair Value Estimates The Company is responsible for determining the assumptions used in estimating the fair value of its share-based payment awards. The Company’s determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, interest rates, option forfeiture rates and actual and projected employee stock option exercise behaviors. Option-pricing models were developed for use in estimating the value of traded options that have no vesting or hedging restrictions and are fully transferable.

Note 16 - Income Taxes

Note 16 - Income Taxes	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	1 6 . INCOME TAXES Income tax expense is based on taxable income determined in accordance with current enacted laws and tax rates. Deferred income taxes are recorded for the temporary differences between the financial statement and tax bases of assets and liabilities using currently enacted tax rates. Provision for Income Taxes The provision for income taxes is as follows: Three months ended May 31, Nine months ended May 31, (in thousands) 2016 2015 2016 2015 U.S. operations $ 68,550 $ 72,816 $ 205,824 $ 203,655 Non-U.S. operations 20,307 13,022 55,353 44,055 Income before income taxes $ 88,857 $ 85,838 $ 261,177 $ 247,710 U.S. operations $ 18,131 $ 22,842 $ 55,907 $ 63,659 Non-U.S. operations 3,945 1,587 10,762 5,184 Total provision for income taxes $ 22,076 $ 24,429 $ 66,669 $ 68,843 Effective tax rate 24.8 % 28.5 % 25.5% (1) 27.8% (2) (1) In December 2015, the Consolidated Appropriations Act, 2016 (the “2016 ACT”) was signed into law. The ACT reinstated and made permanent the U.S. Federal R&D tax credit (the “R&D tax credit”), which had previously expired on December 31, 2014. The reenactment of the R&D tax credit was retroactive to January 1, 2015 and by providing for a permanent R&D tax credit, the 2016 ACT eliminates the yearly uncertainty surrounding the extension of the credit. Prior to the reenactment of the R&D tax credit, FactSet had not been permitted to factor it into its effective tax rate as it was not currently enacted tax law. The reenactment resulted in a discrete income tax benefit of $7.3 million during the second quarter of fiscal 2016. (2) In December 2014, the Tax Increase Prevention Act of 2014 (the “2014 ACT”) was signed into law. The 2014 ACT reinstated the U.S. Federal R&D tax credit, which had previously expired on December 31, 2013. The reenactment of the credit was retroactive to January 1, 2014 and extended through the end of the 2014 calendar year. Prior to the reenactment of the tax credit, FactSet had not been permitted to factor it into its effective tax rate because it was not currently enacted tax law. The reenactment resulted in a discrete income tax benefit of $5.1 million during the second quarter of fiscal 2015 . FactSet’s effective tax rate is based on recurring factors and nonrecurring events, including the taxation of foreign income. The Company’s effective tax rate will vary based on, among other things, changes in levels of foreign income, as well as discrete and other nonrecurring events that may not be predictable. The effective tax rate was lower than the U.S. statutory rate of 35.0% in both periods presented above primarily due to foreign income, which is subject to lower statutory tax rates than in the U.S., benefits from foreign tax credits and deductions due to U.S. production activities partially offset by additional state and local income taxes. Deferred Tax Assets and Liabilities The significant components of deferred tax assets that are recorded in the Consolidated Balance Sheets were as follows: (in thousands) May 31, 2016 August 31, 2015 Current Receivable reserve $ 536 $ 541 Deferred rent 1,028 794 Other 957 770 Net current deferred tax assets $ 2,521 $ 2,105 Non-current Depreciation on property, equipment and leasehold improvements $ 5,655 $ 10,880 Deferred rent 8,877 5,108 Stock-based compensation 19,885 17,562 Purchased intangible assets, including acquired technology (22,048 ) (17,533 ) Other 1,888 4,582 Net non-current deferred tax assets $ 14,257 $ 20,599 Total deferred tax assets $ 16,778 $ 22,704 The significant components of deferred tax liabilities that are recorded in the Consolidated Balance Sheets were as follows: (in thousands) May 31, 2016 August 31, 2015 Current Other $ 425 $ 562 Net current deferred tax liabilities $ 425 $ 562 Non-current Purchased intangible assets, including acquired technology $ 1,717 $ 1,886 Stock-based compensation (60 ) — Other (114 ) (189 ) Net non-current deferred tax liabilities $ 1,543 $ 1,697 Total deferred tax liabilities $ 1,968 $ 2,259 A provision has not been made for additional U.S. Federal taxes as all undistributed earnings of foreign subsidiaries are considered to be invested indefinitely or will be repatriated free of additional tax. The amount of such undistributed earnings of these foreign subsidiaries included in consolidated retained earnings was immaterial at May 31, 2016 and August 31, 2015. As such, the unrecognized deferred tax liability on those undistributed earnings was immaterial. These earnings could become subject to additional tax if they are remitted as dividends, loaned to FactSet, or upon sale of the subsidiary’s stock. Unrecognized Tax Positions Applicable accounting guidance prescribes a comprehensive model for the financial statement recognition, measurement, classification and disclosure of uncertain tax positions that a company has taken or expects to take on a tax return. A company can recognize the financial effect of an income tax position only if it is more likely than not (greater than 50%) that the tax position will prevail upon tax examination, based solely on the technical merits of the tax position. Otherwise, no benefit or expense can be recognized in the consolidated financial statements. The tax benefits recognized are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. Additionally, companies are required to accrue interest on all tax exposures for which reserves have been established consistent with jurisdictional tax laws. As of May 31, 2016, the Company had gross unrecognized tax benefits totaling $8.2 million, including $1.2 million of accrued interest, recorded as N on-current taxes payable The following table summarizes the changes in the balance of gross unrecognized tax benefits during the first nine months of fiscal 2016: (in thousands) Unrecognized income tax benefits at August 31, 2015 $ 6,776 Additions based on tax positions related to the current year 1,334 Additions for tax positions of prior years 1,298 Statute of limitations lapse (1,208 ) Unrecognized income tax benefits at May 31, 2016 $ 8,200 In the normal course of business, the Company’s tax filings are subject to audit by federal, state and foreign tax authorities. At May 31, 2016, the Company remained subject to examination in the following major tax jurisdictions: Major Tax Jurisdictions Open Tax Years U.S. Federal 2013 through 2016 State (various) 2010 through 2016 Europe France 2013 through 2016 United Kingdom 2012 through 2016

Note 17 - Long-term Debt

Note 17 - Long-term Debt	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Long-term Debt [Text Block]	17. LONG-TERM DEBT FactSet’s debt obligations consisted of the following: (in thousands) May 31, 2016 August 31, 2015 2015 Revolving Credit Facility (maturity date of September 21, 2018) $ 300,000 $ 35,000 Total Outstanding Debt $ 300,000 $ 35,000 On February 6, 2015, the Company entered into a Credit Agreement (the “Credit Agreement”) between FactSet, as the borrower, and Bank of America, N.A., as the lender (the “Lender”). At that date, the Credit Agreement provided for a $35.0 million revolving credit facility (the “Revolving Credit Facility”), under which the Company could request borrowings. The Credit Agreement also allowed FactSet to arrange for additional borrowings for an aggregate amount of up to $265.0 million provided that any such request for additional borrowings was in a minimum amount of $25.0 million. For purposes of funding its acquisition of Code Red on February 6, 2015, FactSet borrowed $35.0 million in the form of a Eurodollar rate loan (the “Loan”) under the Revolving Credit Facility. The proceeds of the Loan made under the Credit Agreement could be used for permitted acquisitions and general corporate purposes. The Loan bears interest on the outstanding principal amount at a rate equal to the Eurodollar rate plus 0.50%. The Eurodollar rate is defined in the Credit Agreement as the rate per annum equal to one-month LIBOR. On September 21, 2015, the Company amended the Credit Agreement to borrow an additional $265.0 million (the “Second Amendment) in order to fund FactSet’s acquisition of Portware which closed on October 16, 2015. The maturity date on all outstanding loan amounts (which total $300.0 million as of May 31, 2016) is September 21, 2018. There are no prepayment penalties if the Company elects to prepay the outstanding loan amounts prior to the scheduled maturity date. The Second Amendment also allows FactSet, subject to certain requirements, to arrange for additional borrowings with the Lender for an aggregate amount of up to $400.0 million, provided that any such request for additional borrowings must be in a minimum amount of $25.0 million. The Second Amendment adjusted the interest rate on the total outstanding principal debt to a rate equal to the Eurodollar rate plus 0.75%. All outstanding loan amounts are reported as Long-term debt As of May 31, 2016, no commitment fee was owed by FactSet since it borrowed the full amount under the Credit Agreement. Other fees incurred by the Company, such as legal costs to draft and review the Credit Agreement, totaled less than $0.1 million and were capitalized as loan origination fees. These loan origination fees are being amortized into interest expense over the term of the Loan (three years) using the effective interest method. The Credit Agreement contains covenants restricting certain FactSet activities, which are usual and customary for this type of loan. In addition, the Credit Agreement requires that FactSet must maintain a consolidated leverage ratio, as measured by total funded debt/EBITDA below a specified level as of the end of each fiscal quarter. The Company was in compliance with all of the covenants of the Credit Agreement as of May 31, 2016.

Note 18 - Commitments and Conti

Note 18 - Commitments and Contingencies	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	18 . COMMITMENTS AND CONTINGENCIES Commitments represent obligations, such as those for future purchases of goods or services that are not yet recorded on the balance sheet as liabilities. FactSet records liabilities for commitments when incurred ( i.e. Lease Commitments At May 31, 2016, the Company leases approximately 202,000 square feet of office space at its headquarters in Norwalk, Connecticut. In addition, FactSet leases office space for its U.S. reportable segment in New York, New York; Boston, Massachusetts; Chicago, Illinois; Los Angeles and San Francisco, California; Austin, Texas; Jackson, Wyoming; Atlanta, Georgia; Tuscaloosa, Alabama; Newark, Ridgewood and Piscataway, New Jersey; Manchester, New Hampshire; Reston, Virginia, Youngstown, Ohio, and Toronto, Canada. The Company’s European segment operates in leased office space in London, England; Paris and Avon, France; Amsterdam, the Netherlands; Frankfurt, Germany; Luxembourg; Dubai, United Arab Emirates; Milan, Italy; and Riga, Latvia. Office space in Tokyo, Japan; Hong Kong; Singapore; Mumbai, India; and Melbourne and Sydney, Australia are leased by FactSet for its Asia Pacific operating segment. The data content collection centers located in Hyderabad, India and Manila, the Philippines benefit all of the Companies operating segments. The leases expire on various dates through 2031. At May 31, 2016, FactSet leases approximately 1,044,000 square feet of office space, which the Company believes is adequate for its current needs and that additional space is available for lease to meet any future needs. Total minimum rental payments associated with the leases are recorded as rent expense (a component of SG&A expenses) on a straight-line basis over the periods of the respective non-cancelable lease terms. Rent expense (including operating costs) for all operating leases amounted to $11.1 million and $9.6 million during the three months ended May 31, 2016 and 2015, respectively. Rent expense for all operating leases amounted to $32.0 million and $28.7 million during the nine months ended May 31, 2016 and 2015, respectively. At May 31, 2016 and August 31, 2015, deferred rent reported within the Consolidated Balance Sheets totaled $32.3 million and $20.9 million, of which $29.2 million and $18.4 million, respectively, was reported as a non-current liability within the line item Deferred r ent and o ther n on- c urrent l iabilities During the nine months ended May 31, 2016, FactSet entered into the following new lease agreements: ● Chicago, Illinois: ● Riga, Latvia: ● London, England: ● Los Angeles, California : ● Manila, Philippines : ● Hyderabad, India : The Company’s lease commitments for office space provide for the following future minimum rental payments under non-cancelable operating leases with remaining terms in excess of one year as of May 31, 2016: (In thousands) Years Ended August 31, Minimum Lease Payments 2016 (remaining three months) $ 6,602 2017 32,078 2018 30,969 2019 29,385 2020 23,423 Thereafter 159,501 Total $ 281,958 Approximately $1.0 million of standby letters of credit have been issued during the ordinary course of business in connection with the Company’s current leased office space as of May 31, 2016. These standby letters of credit contain covenants that, among other things, require the Company to maintain minimum levels of consolidated net worth and certain leverage and fixed charge ratios. As of May 31, 2016, FactSet was in compliance with all covenants contained in the standby letters of credit. Purchase Commitments with Suppliers Purchase obligations represent payments due in future periods in respect of commitments to the Company’s various data vendors as well as commitments to purchase goods and services such as telecommunication and computer maintenance services. These purchase commitments are agreements that are enforceable and legally binding on FactSet and that specify all significant terms, including: fixed or minimum quantities to be purchased; fixed, minimum or variable price provisions; and the approximate timing of the transaction. At August 31, 2015, the Company had total purchase commitments of $65.2 million. There were no material changes in the Company’s purchase commitments during the first nine months of fiscal 2016. Contingencies Income Taxes Uncertain income tax positions are accounted for in accordance with applicable accounting guidance (see Note 16). FactSet is currently under audit by tax authorities and has reserved for potential adjustments to its provision for income taxes that may result from examinations by, or any negotiated settlements with, these tax authorities. The Company believes that the final outcome of these examinations or settlements will not have a material effect on its results of operations. If events occur which indicate payment of these amounts is unnecessary, the reversal of the liabilities would result in the recognition of tax benefits in the period FactSet determines the liabilities are no longer necessary. If the Company’s estimates of the federal, state, and foreign income tax liabilities are less than the ultimate assessment, a further charge to expense would result. Legal Matters FactSet accrues non income-tax liabilities for contingencies when management believes that a loss is probable and the amounts can be reasonably estimated, while contingent gains are recognized only when realized. The Company is subject to legal proceedings, claims and litigation arising in the ordinary course of business, including intellectual property litigation. Based on information available at May 31, 2016, FactSet’s management does not believe that the ultimate outcome of these unresolved matters against the Company, individually or in the aggregate, is likely to have a material adverse effect on the Company's consolidated financial position, its results of operations or its cash flows. Indemnifications As permitted or required under Delaware law and to the maximum extent allowable under that law, FactSet has certain obligations to indemnify its current and former officers and directors for certain events or occurrences while the officer or director is, or was serving, at FactSet’s request in such capacity. These indemnification obligations are valid as long as the director or officer acted in good faith and in a manner the person reasonably believed to be in, or not opposed to, the best interests of the Company, and with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. The maximum potential amount of future payments FactSet could be required to make under these indemnification obligations is unlimited; however, FactSet has a director and officer insurance policy that it believes mitigates FactSet's exposure and may enable FactSet to recover a portion of any future amounts paid. The Company believes the estimated fair value of these indemnification obligations is immaterial. Concentrations of Credit Risk Cash equivalents Cash and cash equivalents are primarily maintained with two financial institutions. Deposits held with banks may exceed the amount of insurance provided on such deposits. These deposits may be redeemed upon demand and are maintained with financial institutions with reputable credit and therefore bear minimal credit risk. The Company seeks to mitigate its credit risks by spreading such risks across multiple counterparties and monitoring the risk profiles of these counterparties. Accounts Receivable Accounts receivable are unsecured and derived from revenues earned from clients located around the globe. FactSet does not require collateral from its clients but performs credit evaluations on an ongoing basis. The Company maintains reserves for potential write-offs and evaluates the adequacy of the reserves periodically. These losses have historically been within expectations. No single client represented 10% or more of FactSet’s total revenues in any period presented. At May 31, 2016, the Company’s largest individual client accounted for 2% of total annual subscriptions and subscriptions from the ten largest clients did not surpass 15% of total annual subscriptions, consistent with August 31, 2015. As of May 31, 2016 and August 31, 2015, the receivable reserve was $1.5 million and $1.6 million, respectively . Derivative Instruments As a result of the use of derivative instruments, the Company is exposed to counterparty credit risk. FactSet has incorporated counterparty risk into the fair value of its derivative assets and its own credit risk into the value of the Company’s derivative liabilities. FactSet calculates credit risk from observable data related to CDS as quoted by publicly available information. Counterparty risk is represented by CDS spreads related to the senior secured debt of the respective bank with whom FactSet has executed these derivative transactions. Because CDS spread information is not available for FactSet, the Company’s credit risk is determined based on using a simple average of CDS spreads for peer companies as determined by FactSet. To mitigate counterparty credit risk, FactSet enters into contracts with large financial institutions and regularly reviews credit exposure balances as well as the creditworthiness of the counterparties.

Note 19 - Subsequent Events

Note 19 - Subsequent Events	9 Months Ended
	May 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	19 . SUBSEQUENT EVENTS Completion of the Sale of the Market Metrics Business As previously announced, on May 21, 2016, FactSet entered into a Purchase Agreement with AI NewCo., a merger subsidiary of AI, pursuant to which the Company agreed to sell its market research business, consisting of Market Metrics LLC and Matrix-Data Limited, to AI. On July 1, 2016, the Company completed the Transaction and received $165.0 million in cash less estimated working capital and certain adjustments set forth in the Purchase Agreement, including a $9.7 million bonus adjustment amount. Upon the achievement of certain growth targets over the next two years by the market research business that has been sold, FactSet would be entitled to an additional earn-out of $10.0 million. $120 Million Accelerated Share Repurchase Program On July 1, 2016, FactSet entered into an accelerated share repurchase agreement (the “ASR Agreement”) with Bank of America, N.A. (“BofA”), to repurchase an aggregate of $120.0 million of FactSet’s common stock. The ASR Agreement was entered into pursuant to FactSet’s previously announced $165.0 million share repurchase program approved by the Company’s Board of Directors on May 19, 2016. Under the terms of the ASR Agreement, FactSet made a $120.0 million prepayment to BofA on July 5, 2016 and received an initial delivery of 0.6 million shares of FactSet’s common stock on that same day. This is approximately 80% of the total number of shares of FactSet’s common stock expected to be repurchased under the ASR Agreement based on the closing price of the Company's common stock on July 1, 2016. The final number of shares to be repurchased will be based on the volume-weighted average stock price of the Company’s common stock during the term of the transaction, less a discount and subject to potential adjustments pursuant to the terms of the ASR Agreement. At settlement, under certain circumstances, BofA may be required to deliver additional shares of common stock to FactSet, or under certain circumstances, FactSet may be required to deliver shares of common stock or to make a cash payment, at its election, to BofA. The final settlement of the transaction under the ASR Agreement is scheduled to occur in the first quarter of fiscal 2017, but it may be terminated earlier under certain circumstances.

Note 4 - Fair Value Measures (T

Note 4 - Fair Value Measures (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements at May 31, 2016 (in thousands) Level 1 Level 2 Level 3 Total Assets Corporate money market funds (1) $ 83,989 $ — $ — $ 83,989 Certificates of deposit (2) — 23,720 — 23,720 Derivative instruments (3) — 330 — 330 Total assets measured at fair value $ 83,989 $ 24,050 $ — $ 108,039 Liabilities Derivative instruments (3) $ — $ 532 $ — $ 532 Total liabilities measured at fair value $ — $ 532 $ — $ 532 Fair Value Measurements at August 31, 2015 (in thousands) Level 1 Level 2 Level 3 Total Assets Corporate money market funds (1) $ 89,443 $ — $ — $ 89,443 Certificates of deposit (2) — 23,497 — 23,497 Derivative instruments (3) — 1,035 — 1,035 Total assets measured at fair value $ 89,443 $ 24,532 $ — $ 113,975 Liabilities Derivative instruments (3) $ — $ 1,602 $ — $ 1,602 Total liabilities measured at fair value $ — $ 1,602 $ — $ 1,602

Note 5 - Derivative Instrumen28

Note 5 - Derivative Instruments (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Foreign Exchange Contracts, Statement of Financial Position [Table Text Block]	(in thousands) Gross Notional Value Fair Value (Liability) Asset Currency Hedged (in U.S. dollars) May 31, 2016 August 31, 2015 May 31, 2016 August 31, 2015 British Pound Sterling $ 41,071 $ 15,831 $ (234 ) $ 280 Euro 4,975 20,263 64 143 Indian Rupee 55,510 56,320 (32 ) (990 ) Total $ 101,556 $ 92,414 $ (202 ) $ (567 )
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]	(in thousands) Designation of Derivatives Balance Sheet Location May 31, 2016 August 31, 2015 Derivatives designated as hedging instruments Assets: Foreign Currency Forward Contracts Prepaid expenses and other current assets $ 76 $ 1,035 Other assets $ 254 $ — Liabilities: Foreign Currency Forward Contracts Accounts payable and accrued expenses $ 488 $ — Deferred rent and other non-current liabilities $ 44 $ 1,602
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(in thousands) Gain (Loss) Recognized in AOCL on Derivatives Location of Loss Loss Reclassified Derivatives in Cash Flow Hedging Relationships 2016 2015 (Effective Portion) 2016 2015 Foreign currency forward contracts $ 3,900 $ (1,903 ) SG&A $ (12 ) $ (277 ) (in thousands) Gain (Loss) Recognized in AOCL on Derivatives Location of Gain (Loss) Gain (Loss) Reclassified Derivatives in Cash Flow Hedging Relationships 2016 2015 (Effective Portion) 2016 2015 Foreign currency forward contracts $ 404 $ (929 ) SG&A $ 40 $ (468 )
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	(in thousands) Derivatives Offset in Consolidated Balance Sheets May 31, 2016 Gross Derivative Amounts Gross Derivative Amounts Offset in Balance Sheet Net Amounts Fair value of assets $ 1,094 $ (764 ) $ 330 Fair value of liabilities (1,296 ) 764 (532 ) Total $ (202 ) $ — $ (202 ) (in thousands) Derivatives Offset in Consolidated Balance Sheets August 31, 2015 Gross Derivative Amounts Gross Derivative Amounts Offset in Balance Sheet Net Amounts Fair value of assets $ 1,040 $ (5 ) $ 1,035 Fair value of liabilities (1,607 ) 5 (1,602 ) Total $ (567 ) $ — $ (567 )

Note 6 - Other Comprehensive 29

Note 6 - Other Comprehensive (Income) Loss and Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	May 31, 2016 May 31, 2015 (in thousands) Pre-tax Net of tax Pre-tax Net of tax Foreign currency translation adjustments $ 8,883 $ 8,883 $ (4,187 ) $ (4,187 ) Realized loss on cash flow hedges reclassified to earnings (1) 12 7 277 174 Unrealized gain (loss) on cash flow hedges recognized in AOCL 3,900 2,457 (1,903 ) (1,194 ) Other comprehensive income ( loss ) $ 12,795 $ 11,347 $ (5,813 ) $ (5,207 ) May 31, 2016 May 31, 2015 (in thousands) Pre-tax Net of tax Pre-tax Net of tax Foreign currency translation adjustments $ (7,867 ) $ (7,867 ) $ (25,753 ) $ (25,753 ) Realized (gain) loss on cash flow hedges reclassified to earnings (1) (40 ) (25 ) 468 294 Unrealized gain (loss) on cash flow hedges recognized in AOCL 404 254 (929 ) (583 ) Other comprehensive loss $ (7,503 ) $ (7,638 ) $ (26,214 ) $ (26,042 )
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(in thousands) May 31, 2016 August 31, 2015 Accumulated unrealized losses on cash flow hedges, net of tax $ (129 ) $ (358 ) Accumulated foreign currency translation adjustments (51,561 ) (43,694 ) Total accumulated other comprehensive loss $ (51,690 ) $ (44,052 )

Note 7 - Segment Information (T

Note 7 - Segment Information (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(in thousands) For the three months ended May 31, 2016 U.S. Europe Asia Pacific Total Revenues from clients $ 193,166 $ 70,243 $ 24,092 $ 287,501 Segment operating profit 42,020 33,304 13,966 89,290 Total assets 696,832 264,910 77,233 1,038,975 Capital expenditures 6,060 913 1,260 8,233 For the three months ended May 31, 2015 U.S. Europe Asia Pacific Total Revenues from clients $ 172,070 $ 63,156 $ 19,296 $ 254,522 Segment operating profit 43,332 31,187 10,837 85,356 Total assets 433,177 232,171 62,728 728,076 Capital expenditures 2,977 142 508 3,627 For the nine months ended May 31, 2016 U.S. Europe Asia Pacific Total Revenues from clients $ 565,063 $ 206,198 $ 68,540 $ 839,801 Segment operating profit 127,479 95,536 38,927 261,942 Capital expenditures 29,133 2,181 3,357 34,671 For the nine months ended May 31, 2015 U.S. Europe Asia Pacific Total Revenues from clients $ 502,271 $ 186,320 $ 56,399 $ 744,990 Segment operating profit 130,271 85,675 30,319 246,265 Capital expenditures 13,808 350 1,233 15,391

Note 8 - Business Combinations

Note 8 - Business Combinations (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(i n thousands ) Tangible assets acquired $ 9,656 Amortizable intangible assets Software technology 43,000 Client relationships 27,000 Non-compete agreements 3,500 Trade name 2,000 Goodwill 188,417 Total assets acquired $ 273,573 Liabilities assumed 8,812 Net assets acquired $ 264,761 (i n thousands ) Cash consideration $ 32,962 Fair value of FactSet stock issued 2,991 Total purchase price $ 35,953 (i n thousands ) Tangible assets acquired $ 3,090 Amortizable intangible assets Software technology 4,359 Client relationships 3,546 Non-compete agreements 201 Trade name 155 Goodwill 29,602 Total assets acquired $ 40,953 Liabilities assumed (5,000 ) Net assets acquired $ 35,953

Note 9 - Assets Held for Sale (

Note 9 - Assets Held for Sale (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	(i n thousands ) Accounts receivable $ 7,034 Prepaid expenses and other current assets 2,670 Property, equipment and leasehold improvements, net 224 Goodwill 32,406 Intangible assets, net 5,509 Deferred taxes 866 Other assets 231 Total assets held for sale $ 48,940 Accounts payable and accrued expenses 792 Accrued compensation 289 Deferred fees 12,928 Deferred rent and other non-current liabilities 101 Total liabilities held for sale $ 14,110

Note 10 - Goodwill (Tables)

Note 10 - Goodwill (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Goodwill [Table Text Block]	(i n thousands ) U.S. Europe Asia Pacific Total Balance at August 31, 2015 $ 211,869 $ 93,725 $ 2,693 $ 308,287 Goodwill acquired during the period 188,417 — — 188,417 Foreign currency translations — (4,129 ) 249 (3,880 ) Assets held for sale (31,741 ) (665 ) — (32,406 ) Other adjustments (25 ) — — (25 ) Balance at May 31, 2016 $ 368,520 $ 88,931 $ 2,942 $ 460,393

Note 11 - Intangible Assets (Ta

Note 11 - Intangible Assets (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	At May 31, 2016 (in thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Data content $ 36,218 $ 16,996 $ 19,222 Client relationships 45,532 15,791 29,741 Software technology 62,596 18,905 43,691 Non-compete agreements 4,344 969 3,375 Trade names 2,739 790 1,949 Total $ 151,429 $ 53,451 $ 97,978 At August 31, 2015 (in thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Data content $ 39,911 $ 16,667 $ 23,244 Client relationships 27,873 18,241 9,632 Software technology 21,203 15,042 6,161 Non-compete agreements 1,058 637 421 Trade names 1,614 1,020 594 Total $ 91,659 $ 51,607 $ 40,052
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Fiscal Year (in thousands) Estimated Amortization Expense 2016 (remaining three months) $ 3,699 2017 14,024 2018 13,264 2019 12,295 2020 12,327 Thereafter 42,369 Total $ 97,978

Note 12 - Common Stock and Ea35

Note 12 - Common Stock and Earnings Per Share (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Stock by Class [Table Text Block]	Nine Months ended May 31, (i n thousands) 2016 2015 Balance at September 1 41,317 41,793 Common stock issued for employee stock plans 579 951 Stock issued for acquisition of a business — 20 Repurchase of common stock from employees (1) (20 ) (23 ) Repurchase of common stock under the share repurchase program (1,220 ) (1,210 ) Balance at May 31, 2016 and 2015, respectively 40,656 41,531
Schedule of Weighted Average Number of Shares [Table Text Block]	(in thousands, except per share data) Net Income (Numerator) Weighted Average Common Shares (Denominator) Per Share Amount For the three months ended May 31, 2016 Basic EPS Income available to common stockholders $ 66,781 40,779 $ 1.64 Diluted EPS Dilutive effect of stock options and restricted stock 410 Income available to common stockholders plus assumed conversions $ 66,781 41,189 $ 1.62 For the three months ended May 31, 2015 Basic EPS Income available to common stockholders $ 61,409 41,628 $ 1.48 Diluted EPS Dilutive effect of stock options and restricted stock 669 Income available to common stockholders plus assumed conversions $ 61,409 42,297 $ 1.45 For the nine months ended May 31, 2016 Basic EPS Income available to common stockholders $ 194,508 41,094 $ 4.73 Diluted EPS Dilutive effect of stock options and restricted stock 502 Income available to common stockholders plus assumed conversions $ 194,508 41,596 $ 4.68 For the nine months ended May 31, 2015 Basic EPS Income available to common stockholders $ 178,867 41,648 $ 4.29 Diluted EPS Dilutive effect of stock options and restricted stock 669 Income available to common stockholders plus assumed conversions $ 178,867 42,317 $ 4.23

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Dividends Declared [Table Text Block]	Declaration Date Dividends Per Type Record Date Total $ Amount (in thousands) Payment Date May 6, 2016 $ 0.50 Regular (cash) May 31, 2016 $ 20,171 June 21, 2016 February 5, 2016 $ 0.44 Regular (cash) February 29, 2016 $ 18,044 March 15, 2016 November 6, 2015 $ 0.44 Regular (cash) November 30, 2015 $ 18,208 December 15, 2015 August 10, 2015 $ 0.44 Regular (cash) August 31, 2015 $ 18,179 September 15, 2015 May 12, 2015 $ 0.44 Regular (cash) May 29, 2015 $ 18,274 June 16, 2015 February 11, 2015 $ 0.39 Regular (cash) February 27, 2015 $ 16,236 March 17, 2015 November 12, 2014 $ 0.39 Regular (cash) November 28, 2014 $ 16,216 December 16, 2014 August 14, 2014 $ 0.39 Regular (cash) August 29, 2014 $ 16,299 September 16, 2014

Note 14 - Employee Stock Opti37

Note 14 - Employee Stock Option and Retirement Plans (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity [Table Text Block]	(in thousands, except per share data) Number Outstanding Weighted Average Exercise Price Per Share Balance at August 31, 2015 3,117 $ 100.71 Granted – non performance-based 514 $ 175.20 Granted – performance-based 530 $ 165.37 Exercised (277 ) $ 63.72 Forfeited (8 ) $ 108.32 Balance at November 30, 2015 3,876 $ 122.06 Granted – non performance-based 4 $ 150.81 Granted – non-employee Directors grant 23 $ 146.82 Exercised (70 ) $ 63.77 Forfeited (45 ) $ 127.82 Balance at February 29, 2016 3,788 $ 123.24 Granted – non performance-based 104 $ 152.10 Exercised (127 ) $ 78.63 Forfeited (12 ) $ 132.68 Balance at May 31, 2016 3,753 $ 125.52
Schedule of Share-based Compensation Vesting Percentage and Related Expenses [Table Text Block]	(in thousands) Vesting Percentage Cumulative Catch-up Adjustment* Remaining Expense to be Recognized Fourth 20% $ (1,213 ) $ 96 Fifth 20% (current expectation) $ — $ 483 (in thousands) Vesting Percentage Cumulative Catch-up Adjustment* Remaining Expense to be Recognized 0% $ (788 ) $ — 10% $ (591 ) $ 403 40% (current expectation) $ — $ 1,612 70% $ 591 $ 2,821 100% $ 1,182 $ 4,030 (in thousands) Vesting Percentage Cumulative Catch-up Adjustment* Remaining Expense to be Recognized 0% (current expectation) $ — $ — 50% $ 1,531 $ 10,719 70% $ 2,143 $ 15,007 100% $ 3,062 $ 21,438
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	(in thousands, except per award data) Number Outstanding Weighted Average Grant Date Fair Value Per Award Balance at August 31, 2015 313 $ 103.34 Granted 93 $ 159.46 Vested (1) (37 ) $ 84.38 Canceled/forfeited (1 ) $ 97.92 Balance at November 30, 2015 368 $ 119.44 Canceled/forfeited (10 ) $ 115.03 Balance at February 29, 2016 358 $ 119.55 Vested (15 ) $ 85.80 Canceled/forfeited (2 ) $ 121.43 Balance at May 31, 2016 341 $ 121.01
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	(in thousands) Share-based Awards Available for Grant under the Employee Option Plan Share-based Awards Available for Grant under the Non-Employee Directors Plan Balance at August 31, 2015 2,441 88 Granted – non performance-based options (514 ) — Granted – performance-based options (530 ) — Restricted stock awards granted (1) (232 ) — Share-based awards canceled/forfeited (2) 11 — Balance at November 30, 2015 1,176 88 Granted – non performance-based options (4 ) (22 ) Share-based awards canceled/forfeited (2) 71 — Balance at February 29, 2016 1,243 66 Granted – non performance-based options (104 ) — Share-based awards canceled/forfeited (2) 16 — Balance at May 31, 2016 1,155 66

Note 15 - Stock-based Compens38

Note 15 - Stock-based Compensation (Tables)	9 Months Ended
	May 31, 2016
The 2008 Employee Stock Purchase Plan [Member]
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three months ended May 31, 2016 2015 Risk-free interest rate 0.27 % 0.02 % Expected life (months) 3 3 Expected volatility 11.53 % 7.2 % Dividend yield 1.29 % 1.13 % Nine months ended May 31, 2016 2015 Risk-free interest rate 0.20 % 0.02 % Expected life (months) 3 3 Expected volatility 11.42 % 8.0 % Dividend yield 1.15 % 1.16 %
Non Employee Directors Stock Option Plan [Member]
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Risk-free interest rate 1.62 % Expected life (years) 5.4 Expected volatility 23.0 % Dividend yield 1.05 % Risk-free interest rate 1.45 % Expected life (years) 5.4 Expected volatility 23.5 % Dividend yield 1.30 %
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three months ended May 31, 2016 2015 Term structure of risk-free interest rate 0.40% - 1.90% 0.01% - 2.12% Expected life (years) 7.5 8.2 Term structure of volatility 24% - 30% 21% - 31% Dividend yield 1.33% 1.16% Weighted average estimated fair value $40.57 $44.95 Weighted average exercise price $152.10 $159.14 Fair value as a percentage of exercise price 26.7% 28.2% Nine months ended May 31, 2016 2015 Term structure of risk-free interest rate 0.07% - 2.12% 0.01% - 2.34% Expected life (years) 7.7 8.2 Term structure of volatility 21% - 30% 21% - 31% Dividend yield 1.09% 1.33% Weighted average estimated fair value $46.05 $39.59 Weighted average exercise price $168.51 $137.52 Fair value as a percentage of exercise price 27.3% 28.8%

Note 16 - Income Taxes (Tables)

Note 16 - Income Taxes (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Three months ended May 31, Nine months ended May 31, (in thousands) 2016 2015 2016 2015 U.S. operations $ 68,550 $ 72,816 $ 205,824 $ 203,655 Non-U.S. operations 20,307 13,022 55,353 44,055 Income before income taxes $ 88,857 $ 85,838 $ 261,177 $ 247,710 U.S. operations $ 18,131 $ 22,842 $ 55,907 $ 63,659 Non-U.S. operations 3,945 1,587 10,762 5,184 Total provision for income taxes $ 22,076 $ 24,429 $ 66,669 $ 68,843 Effective tax rate 24.8 % 28.5 % 25.5% (1) 27.8% (2)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(in thousands) May 31, 2016 August 31, 2015 Current Receivable reserve $ 536 $ 541 Deferred rent 1,028 794 Other 957 770 Net current deferred tax assets $ 2,521 $ 2,105 Non-current Depreciation on property, equipment and leasehold improvements $ 5,655 $ 10,880 Deferred rent 8,877 5,108 Stock-based compensation 19,885 17,562 Purchased intangible assets, including acquired technology (22,048 ) (17,533 ) Other 1,888 4,582 Net non-current deferred tax assets $ 14,257 $ 20,599 Total deferred tax assets $ 16,778 $ 22,704 (in thousands) May 31, 2016 August 31, 2015 Current Other $ 425 $ 562 Net current deferred tax liabilities $ 425 $ 562 Non-current Purchased intangible assets, including acquired technology $ 1,717 $ 1,886 Stock-based compensation (60 ) — Other (114 ) (189 ) Net non-current deferred tax liabilities $ 1,543 $ 1,697 Total deferred tax liabilities $ 1,968 $ 2,259
Summary of Income Tax Contingencies [Table Text Block]	(in thousands) Unrecognized income tax benefits at August 31, 2015 $ 6,776 Additions based on tax positions related to the current year 1,334 Additions for tax positions of prior years 1,298 Statute of limitations lapse (1,208 ) Unrecognized income tax benefits at May 31, 2016 $ 8,200
Summary of Income Tax Examinations [Table Text Block]	Major Tax Jurisdictions Open Tax Years U.S. Federal 2013 through 2016 State (various) 2010 through 2016 Europe France 2013 through 2016 United Kingdom 2012 through 2016

Note 17 - Long-term Debt (Table

Note 17 - Long-term Debt (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Debt [Table Text Block]	(in thousands) May 31, 2016 August 31, 2015 2015 Revolving Credit Facility (maturity date of September 21, 2018) $ 300,000 $ 35,000 Total Outstanding Debt $ 300,000 $ 35,000

Note 18 - Commitments and Con41

Note 18 - Commitments and Contingencies (Tables)	9 Months Ended
	May 31, 2016
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	(In thousands) Years Ended August 31, Minimum Lease Payments 2016 (remaining three months) $ 6,602 2017 32,078 2018 30,969 2019 29,385 2020 23,423 Thereafter 159,501 Total $ 281,958

Note 4 - Fair Value Measures (D

Note 4 - Fair Value Measures (Details Textual) - USD ($) $ in Millions	May 31, 2016	Aug. 31, 2015
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Long-term Debt, Fair Value	$ 300	$ 35

Note 4 - Assets and Liabilities

Note 4 - Assets and Liabilities Measured at Fair Value (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands		May 31, 2016	Aug. 31, 2015
Fair Value, Inputs, Level 1 [Member]
Corporate money market funds	[1]	$ 83,989	$ 89,443
Certificates of deposit	[2]
Net derivative asset amounts	[3]
Total assets measured at fair value		83,989	89,443
Derivative instruments	[3]
Total liabilities measured at fair value
Fair Value, Inputs, Level 2 [Member]
Corporate money market funds	[1]
Certificates of deposit	[2]	23,720	23,497
Net derivative asset amounts	[3]	330	1,035
Total assets measured at fair value		24,050	24,532
Derivative instruments	[3]	532	1,602
Total liabilities measured at fair value		532	1,602
Fair Value, Inputs, Level 3 [Member]
Corporate money market funds	[1]
Certificates of deposit	[2]
Net derivative asset amounts	[3]
Total assets measured at fair value
Derivative instruments	[3]
Total liabilities measured at fair value
Corporate money market funds	[1]	83,989	89,443
Certificates of deposit	[2]	23,720	23,497
Net derivative asset amounts	[3]	330	1,035
Total assets measured at fair value		108,039	113,975
Derivative instruments	[3]	532	1,602
Total liabilities measured at fair value		$ 532	$ 1,602
[1]	The Company's corporate money market funds are traded in an active market and the net asset value of each fund on the last day of the quarter is used to determine its fair value. As such, the Company's corporate money market funds are classified as Level 1 and included in cash and cash equivalents on the Consolidated Balance Sheets.
[2]	The Company's certificates of deposit held for investment are not debt securities and are classified as Level 2. These certificates of deposit have original maturities greater than three months, but less than one year and, as such, are classified as investments (short-term) on the Consolidated Balance Sheets.
[3]	The Company utilizes the income approach to measure fair value for its derivative instruments (foreign currency forward contracts). The income approach uses pricing models that rely on market observable inputs such as spot, forward and interest rates, as well as credit default swap spreads and therefore are classified as Level 2.

Note 5 - Derivative Instrumen44

Note 5 - Derivative Instruments (Details Textual) € in Millions, £ in Millions, ₨ in Billions	9 Months Ended
	May 31, 2016USD ($)	May 31, 2015USD ($)	May 31, 2016EUR (€)	May 31, 2016INR (₨)	May 31, 2016USD ($)	May 31, 2016GBP (£)	Aug. 31, 2015USD ($)
United Kingdom, Pounds | Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Asset, Notional Amount					$ 41,071,000		$ 15,831,000
United Kingdom, Pounds
Percent of Foreign Exchange Contracts Hedged	50.00%
Euro Member Countries, Euro | Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Asset, Notional Amount					4,975,000		20,263,000
Euro Member Countries, Euro
Percent of Foreign Exchange Contracts Hedged	50.00%
India, Rupees | Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Asset, Notional Amount					55,510,000		56,320,000
India, Rupees
Percent of Foreign Exchange Contracts Hedged	75.00%
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative Asset, Notional Amount			€ 4.5	₨ 4	$ 101,556,000	£ 28.3	$ 92,414,000
Derivative Instruments, Gain (Loss) Reclassification from Accumulated OCI to Income, Estimated Net Amount to be Transferred	$ (400,000)
Gain (Loss) on Discontinuation of Foreign Currency Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring, Net	$ 0	$ 0

Note 5 - Hedging Positions and

Note 5 - Hedging Positions and Corresponding Fair Values (Details) - Foreign Exchange Contract [Member] $ in Thousands, € in Millions, £ in Millions, ₨ in Billions	May 31, 2016EUR (€)	May 31, 2016INR (₨)	May 31, 2016USD ($)	May 31, 2016GBP (£)	Aug. 31, 2015USD ($)
United Kingdom, Pounds | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Asset, Notional Amount			$ 41,071		$ 15,831
Fair Value Asset (Liability)			(234)		280
Euro Member Countries, Euro | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Asset, Notional Amount			4,975		20,263
Fair Value Asset (Liability)			64		143
India, Rupees | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Asset, Notional Amount			55,510		56,320
Fair Value Asset (Liability)			(32)		(990)
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Derivative Asset, Notional Amount	€ 4.5	₨ 4	101,556	£ 28.3	92,414
Fair Value Asset (Liability)			(202)		(567)
Fair Value Asset (Liability)			$ (202)		$ (567)

Note 5 - Fair Value Amounts of

Note 5 - Fair Value Amounts of Derivative Instruments and Gains (Details) - USD ($)	May 31, 2016	Aug. 31, 2015
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Prepaid Expenses and Other Current Assets [Member]
Gross derivative asset amounts	$ 76,000	$ 1,035,000
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Other Assets [Member]
Gross derivative asset amounts	254,000
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Deferred Rent and Other Noncurrent Liabilities [Member]
Derivative liabilities	488,000
Foreign Exchange Contract [Member]
Gross derivative asset amounts	1,094,000	1,040,000
Derivative liabilities	1,296,000	1,607,000
Derivative liabilities	$ 44	$ 1,602

Note 5 - Derivatives in Cash Fl

Note 5 - Derivatives in Cash Flow Hedging Relationships (Details) - Cash Flow Hedging [Member] - Designated as Hedging Instrument [Member] - Foreign Exchange Contract [Member] - Selling, General and Administrative Expenses [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Foreign currency forward contracts	$ 3,900	$ (1,903)	$ 404	$ (929)
Foreign currency forward contracts	$ (12)	$ (277)	$ 40	$ (468)

Note 5 - Offsetting of Derivati

Note 5 - Offsetting of Derivative Instruments (Details) - USD ($)	May 31, 2016	Aug. 31, 2015
Foreign Exchange Contract [Member]
Gross derivative asset amounts	$ 1,094,000	$ 1,040,000
Gross derivative asset amounts offset in balance sheet	(764,000)	(5,000)
Net derivative asset amounts	330,000	1,035,000
Gross derivative liability amounts	(1,296,000)	(1,607,000)
Gross derivative liability amounts offset in balance sheet	764,000	5,000
Net derivative liability amounts	(532,000)	(1,602,000)
Gross derivative amounts	(202,000)	(567,000)
Gross derivative amounts offset in balance sheet
Fair Value Asset (Liability)	(202,000)	(567,000)
Gross derivative liability amounts	$ (44)	$ (1,602)

Note 6 - Components of Other Co

Note 6 - Components of Other Comprehensive Income (Loss) and Amounts Reclassified Out of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Foreign currency translation adjustments		$ 8,883	$ (4,187)	$ (7,867)	$ (25,753)
Foreign currency translation adjustments		8,883	(4,187)	(7,867)	(25,753)
Realized loss (gain) on cash flow hedges reclassified to earnings	[1]	12	277	(40)	468
Realized loss (gain) on cash flow hedges reclassified to earnings	[1]	7	174	(25)	294
Unrealized gain (loss) on cash flow hedges recognized in AOCL		3,900	(1,903)	404	(929)
Unrealized gain (loss) on cash flow hedges recognized in AOCL		2,457	(1,194)	254	(583)
Other comprehensive income (loss)		12,795	(5,813)	(7,503)	(26,214)
Other comprehensive income (loss)		$ 11,347	$ (5,207)	$ (7,638)	$ (26,042)
[1]	Reclassified to Selling, General and Administrative Expenses

Note 6 - Components of Other 50

Note 6 - Components of Other Comprehensive Loss (Details) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Accumulated unrealized losses on cash flow hedges, net of tax	$ (129)	$ (358)
Accumulated foreign currency translation adjustments	(51,561)	(43,694)
Total accumulated other comprehensive loss	$ (51,690)	$ (44,052)

Note 7 - Segment Information (D

Note 7 - Segment Information (Details Textual) $ in Thousands	9 Months Ended
	May 31, 2016USD ($)	Aug. 31, 2015USD ($)
UNITED STATES
Goodwill	$ 368,520	$ 211,869
Goodwill Percentage Per Segment	80.00%
Europe [Member]
Goodwill	$ 88,931	93,725
Goodwill Percentage Per Segment	19.00%
Asia Pacific [Member]
Goodwill	$ 2,942	2,693
Goodwill Percentage Per Segment	1.00%
Number of Operating Segments	3
Goodwill	$ 460,393	$ 308,287

Note 7 - Results of Operations

Note 7 - Results of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015	Aug. 31, 2015
UNITED STATES
Revenues from clients	$ 193,166	$ 172,070	$ 565,063	$ 502,271
Segment operating profit	42,020	43,332	127,479	130,271
Total assets	696,832	433,177	696,832	433,177
Capital expenditures	6,060	2,977	29,133	13,808
Europe [Member]
Revenues from clients	70,243	63,156	206,198	186,320
Segment operating profit	33,304	31,187	95,536	85,675
Total assets	264,910	232,171	264,910	232,171
Capital expenditures	913	142	2,181	350
Asia Pacific [Member]
Revenues from clients	24,092	19,296	68,540	56,399
Segment operating profit	13,966	10,837	38,927	30,319
Total assets	77,233	62,728	77,233	62,728
Capital expenditures	1,260	508	3,357	1,233
Revenues from clients	287,501	254,522	839,801	744,990
Segment operating profit	89,290	85,356	261,942	246,265
Total assets	1,038,975	728,076	1,038,975	728,076	$ 736,671
Capital expenditures	$ 8,233	$ 3,627	$ 34,671	$ 15,391

Note 8 - Business Combination53

Note 8 - Business Combinations (Details Textual)	Oct. 16, 2015USD ($)	Feb. 06, 2015USD ($)	May 31, 2016USD ($)
Portware LLC [Member] | Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life	16 years
Portware LLC [Member] | Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life	8 years
Portware LLC [Member] | Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life	7 years
Portware LLC [Member] | Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Portware LLC [Member]
Business Combination, Consideration Transferred	$ 264,800,000
Entity Number of Employees	166
Business Combination, Acquisition Related Costs			$ 700,000
Finite-lived Intangible Assets Acquired	$ 75,500,000		75,500,000
Goodwill, Acquired During Period	$ 188,400,000
Goodwill Percentage Per Segment	95.00%
Code Red, Inc. [Member] | Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life		8 years
Code Red, Inc. [Member] | Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life		6 years
Code Red, Inc. [Member] | Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life		4 years
Code Red, Inc. [Member] | Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life		3 years
Code Red, Inc. [Member]
Business Combination, Consideration Transferred		$ 35,953,000
Entity Number of Employees		32
Finite-lived Intangible Assets Acquired		$ 8,300,000
Goodwill, Acquired During Period		$ 29,600,000
Goodwill, Acquired During Period			$ 188,417,000

Note 8 - Business Acquired (Det

Note 8 - Business Acquired (Details) - USD ($) $ in Thousands	Oct. 16, 2015	Feb. 06, 2015	May 31, 2016	Aug. 31, 2015
Portware LLC [Member] | Computer Software, Intangible Asset [Member]
Amortizable intangible assets	$ 43,000
Portware LLC [Member] | Customer Relationships [Member]
Amortizable intangible assets	27,000
Portware LLC [Member] | Noncompete Agreements [Member]
Amortizable intangible assets	3,500
Portware LLC [Member] | Trade Names [Member]
Amortizable intangible assets	2,000
Portware LLC [Member]
Tangible assets acquired	9,656
Goodwill	188,417
Total assets acquired	273,573
Liabilities assumed	8,812
Net assets acquired	264,761
Total purchase price	264,800
Liabilities assumed	$ (8,812)
Code Red, Inc. [Member] | Computer Software, Intangible Asset [Member]
Amortizable intangible assets		$ 4,359
Code Red, Inc. [Member] | Customer Relationships [Member]
Amortizable intangible assets		3,546
Code Red, Inc. [Member] | Noncompete Agreements [Member]
Amortizable intangible assets		201
Code Red, Inc. [Member] | Trade Names [Member]
Amortizable intangible assets		155
Code Red, Inc. [Member]
Tangible assets acquired		3,090
Goodwill		29,602
Total assets acquired		40,953
Liabilities assumed		5,000
Net assets acquired		35,953
Cash consideration		32,962
Fair value of FactSet stock issued		2,991
Total purchase price		35,953
Liabilities assumed		$ (5,000)
Goodwill			$ 460,393	$ 308,287

Note 9 - Assets Held for Sale55

Note 9 - Assets Held for Sale (Details Textual) - Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] - Purchase Agreement [Member] - USD ($) $ in Millions	3 Months Ended	24 Months Ended
	May 31, 2016	May 31, 2018
Scenario, Forecast [Member]
Discontinued Operation, Amount of Continuing Cash Flows after Disposal		$ 10
Proceeds from Divestiture of Businesses, Net of Cash Divested	$ 165
Discontinued Operation, Period of Continuing Involvement after Disposal	2 years

Note 9 - Summary of Assets and

Note 9 - Summary of Assets and Liabilities Held for Sale (Details) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Purchase Agreement [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Accounts receivable	$ 7,034
Prepaid expenses and other current assets	2,670
Property, equipment and leasehold improvements, net	224
Goodwill	32,406
Intangible assets, net	5,509
Deferred taxes	866
Other assets	231
Total assets held for sale	48,940
Accounts payable and accrued expenses	792
Accrued compensation	289
Deferred fees	12,928
Deferred rent and other non-current liabilities	101
Total liabilities held for sale	14,110
Total assets held for sale	48,940
Total liabilities held for sale	$ 14,110

Note 10 - Goodwill (Details Tex

Note 10 - Goodwill (Details Textual) $ in Thousands	9 Months Ended
	May 31, 2016USD ($)
Number of Reportable Segments	3
Goodwill, Acquired During Period	$ 188,417

Note 10 - Changes in the Carryi

Note 10 - Changes in the Carrying Amount of Goodwill by Segment (Details) $ in Thousands	9 Months Ended
	May 31, 2016USD ($)
UNITED STATES
Balance	$ 211,869
Goodwill, Acquired During Period	188,417
Foreign currency translations
Assets held for sale	(31,741)
Other adjustments	(25)
Balance	368,520
Europe [Member]
Balance	93,725
Goodwill, Acquired During Period
Foreign currency translations	(4,129)
Assets held for sale	(665)
Other adjustments
Balance	88,931
Asia Pacific [Member]
Balance	2,693
Goodwill, Acquired During Period
Foreign currency translations	249
Assets held for sale
Other adjustments
Balance	2,942
Balance	308,287
Goodwill, Acquired During Period	188,417
Foreign currency translations	(3,880)
Assets held for sale	(32,406)
Other adjustments	(25)
Balance	$ 460,393

Note 11 - Intangible Assets (De

Note 11 - Intangible Assets (Details Textual) - USD ($)	Oct. 16, 2015	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015	Aug. 31, 2015
Portware LLC [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life				10 years 255 days
Finite-lived Intangible Assets Acquired	$ 75,500,000			$ 75,500,000
Acquired Finite-lived Intangible Asset, Residual Value		$ 0		0
Impairment of Intangible Assets (Excluding Goodwill)				$ 0		$ 0
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life				11 years 146 days
Amortization of Intangible Assets		$ 4,100,000	$ 2,300,000	$ 11,100,000	$ 6,400,000

Note 11 - Identifiable Intangib

Note 11 - Identifiable Intangible Assets (Details) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Data Content [Member]
Gross Carrying Amount	$ 36,218	$ 39,911
Accumulated Amortization	16,996	16,667
Net Carrying Amount	19,222	23,244
Customer Relationships [Member]
Gross Carrying Amount	45,532	27,873
Accumulated Amortization	15,791	18,241
Net Carrying Amount	29,741	9,632
Computer Software, Intangible Asset [Member]
Gross Carrying Amount	62,596	21,203
Accumulated Amortization	18,905	15,042
Net Carrying Amount	43,691	6,161
Noncompete Agreements [Member]
Gross Carrying Amount	4,344	1,058
Accumulated Amortization	969	637
Net Carrying Amount	3,375	421
Trade Names [Member]
Gross Carrying Amount	2,739	1,614
Accumulated Amortization	790	1,020
Net Carrying Amount	1,949	594
Gross Carrying Amount	151,429	91,659
Accumulated Amortization	53,451	51,607
Net Carrying Amount	$ 97,978	$ 40,052

Note 11 - Estimated Amortizatio

Note 11 - Estimated Amortization Expense (Details) $ in Thousands	May 31, 2016USD ($)
2016 (remaining three months)	$ 3,699
2,017	14,024
2,018	13,264
2,019	12,295
2,020	12,327
Thereafter	42,369
Total	$ 97,978

Note 12 - Common Stock and Ea62

Note 12 - Common Stock and Earnings Per Share (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	May 31, 2016	May 06, 2016	Feb. 05, 2016	Nov. 06, 2015	Aug. 10, 2015	May 12, 2015	Feb. 11, 2015	Nov. 12, 2014	Aug. 14, 2014	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount										688,538	0	688,538	0
Performance Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount										937,089	485,129	937,089	485,129
Per Annum [Member]
Common Stock, Dividends, Per Share, Cash Paid		$ 2
Common Stock, Dividends, Per Share, Cash Paid		$ 0.50
Dividends, Cash	$ 20,200	$ 20,171	$ 18,044	$ 18,208	$ 18,179	$ 18,274	$ 16,236	$ 16,216	$ 16,299
Shares Paid for Tax Withholding for Share Based Compensation												19,892	23,192
Payments Related to Tax Withholding for Share-based Compensation												$ 3,300	$ 3,100

Note 12 - Shares of Common Stoc

Note 12 - Shares of Common Stock Outstanding (Details) - shares		9 Months Ended
		May 31, 2016	May 31, 2015
Repurchase of Common Stock from Employees [Member]
Repurchase of common stock from employees (in shares)	[1]	(20,000)	(23,000)
Share Repurchase Program [Member]
Repurchase of common stock from employees (in shares)		(1,220,000)	(1,210,000)
Balance (in shares)		41,316,902	41,793,000
Common stock issued for employee stock plans (in shares)		579,000	951,000
Stock issued for acquisition of a business (in shares)			20,000
Repurchase of common stock from employees (in shares)		(1,220,000)
Balance (in shares)		40,656,168	41,531,000
[1]	For the nine months ended May 31, 2016 and 2015, the Company repurchased 19,892 and 23,192 shares, or $3.3 million and $3.1 million, of common stock, respectively, in settlement of employee tax withholding obligations due upon the vesting of restricted stock.

Note 12 - Weighted Average Shar

Note 12 - Weighted Average Shares Outstanding (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Income available to common stockholders, net income (numerator)	$ 66,781	$ 61,409	$ 194,508	$ 178,867
Income available to common stockholders, weighted average common share (denominator) (in shares)	40,779	41,628	41,094	41,648
Income available to common stockholders, per share amount (in dollars per share)	$ 1.64	$ 1.48	$ 4.73	$ 4.29
Dilutive effect of stock options and restricted stock, weighted average common share (denominator) (in shares)	410	669	502	669
Income available to common stockholders plus assumed conversions, net income (numerator)	$ 66,781	$ 61,409	$ 194,508	$ 178,867
Income available to common stockholders plus assumed conversions, weighted average common share (denominator) (in shares)	41,189	42,297	41,596	42,317
Income available to common stockholders plus assumed conversions, per share amount (in dollars per share)	$ 1.62	$ 1.45	$ 4.68	$ 4.23

Note 13 - Stockholders' Equit65

Note 13 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Millions	May 19, 2016	May 31, 2016	Nov. 30, 2015		May 31, 2016	May 31, 2015	Aug. 31, 2015	Aug. 31, 2014
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		15,000	37,000	[1]	51,762	68,178
Preferred Stock, Shares Issued		0	0		0		0
Preferred Stock, Shares Outstanding			0
Preferred Stock, Shares Authorized		10,000,000	10,000,000		10,000,000		10,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.01	$ 0.01		$ 0.01		$ 0.01
Common Stock, Shares Authorized		150,000,000	150,000,000		150,000,000		150,000,000
Common Stock, Par or Stated Value Per Share		$ 0.01	$ 0.01		$ 0.01		$ 0.01
Common Stock, Shares, Issued		50,907,581			50,907,581		50,328,423
Treasury Stock, Shares		10,251,413			10,251,413		9,011,521
Common Stock, Shares, Outstanding		40,656,168			40,656,168	41,531,000	41,316,902	41,793,000
Treasury Stock, Shares, Acquired					1,220,000
Treasury Stock, Value, Acquired, Cost Method					$ 189.5
Stock Repurchase Program, Additional Amount Authorized	$ 165
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 359.7			$ 359.7
Shares Paid for Tax Withholding for Share Based Compensation					19,892	23,192
[1]	All of the 37,079 restricted stock awards that vested during the first quarter of fiscal 2016 related to awards granted on November 8, 2010. The remaining 40% of these restricted stock awards cliff vested after five years on November 8, 2015 and were amortized to expense over the vesting period using the straight-line attribution method.

Note 13 - Dividends Declared (D

Note 13 - Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Thousands	May 31, 2016	May 06, 2016	Feb. 05, 2016	Nov. 06, 2015	Aug. 10, 2015	May 12, 2015	Feb. 11, 2015	Nov. 12, 2014	Aug. 14, 2014
Dividends Per Share of Common Stock (in dollars per share)		$ 0.50	$ 0.44	$ 0.44	$ 0.44	$ 0.44	$ 0.39	$ 0.39	$ 0.39
Record Date		May 31, 2016	Feb. 29, 2016	Nov. 30, 2015	Aug. 31, 2015	May 29, 2015	Feb. 27, 2015	Nov. 28, 2014	Aug. 29, 2014
Dividends, Cash	$ 20,200	$ 20,171	$ 18,044	$ 18,208	$ 18,179	$ 18,274	$ 16,236	$ 16,216	$ 16,299
Payment Date		Jun. 21, 2016	Mar. 15, 2016	Dec. 15, 2015	Sep. 15, 2015	Jun. 16, 2015	Mar. 17, 2015	Dec. 16, 2014	Sep. 16, 2014

Note 14 - Employee Stock Opti67

Note 14 - Employee Stock Option and Retirement Plans (Details Textual) - USD ($)	1 Months Ended	3 Months Ended					9 Months Ended		47 Months Ended
	Jul. 31, 2012	May 31, 2016	Nov. 30, 2015		May 31, 2015	Feb. 28, 2015	May 31, 2016	May 31, 2015	May 31, 2016	Feb. 29, 2016	Aug. 31, 2015
Employee Stock Option [Member] | The 2004 Stock Option and Award Plan [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							7 years
Employee Stock Option [Member] | The 2004 Stock Option and Award Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							10 years
Employee Stock Option [Member] | The 2004 Stock Option and Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							1,152,179
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price							$ 168.51
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		3,753,264					3,753,264		3,753,264
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 125.52					$ 125.52		$ 125.52
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 54,200,000					$ 54,200,000		$ 54,200,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							3 years 109 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number		1,100,000					1,100,000		1,100,000		1,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price		$ 86.61					$ 86.61		$ 86.61		$ 78.70
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value		$ 80,800,000					$ 80,800,000		$ 80,800,000		$ 107,100,000
Employee Stock Option [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 152.10	$ 170.21		$ 159.14	$ 147.05	$ 168.51	$ 137.52
Performance Shares [Member] | Code Red, Inc. [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						2 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						68,761
Performance Shares [Member] | Code Red, Inc. [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						68,761
Performance Shares [Member] | Code Red, Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						137,522
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 1,600,000					$ 1,600,000		1,600,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							2 years 255 days
Performance Shares [Member] | Portware LLC [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			40.00%
Performance Shares [Member] | Portware LLC [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			20.00%
Performance Shares [Member] | Portware LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			530,418
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	241,546		530,418			137,522
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		500,000					$ 500,000		$ 500,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							1 year 73 days
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	20.00%								60.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares									144,942
Restricted Stock [Member] | The 2004 Stock Option and Award Plan [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			40.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Measurement Period			5 years
Restricted Stock [Member] | The 2004 Stock Option and Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							4 years 328 days
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 28,400,000					$ 28,400,000		$ 28,400,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							3 years 146 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period							93,375
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value							$ 159.42
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		341,333					341,333		341,333
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period			37,079
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			93,000				93,375	49,158
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 159.46				$ 159.42	$ 135.96
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		341,000	368,000				341,000		341,000	358,000	313,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		15,000	37,000	[1]			51,762	68,178
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Share Equivalent		2.5					2.5		2.5
The 2004 Stock Option and Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 9,300,000			$ 32,100,000		$ 43,000,000	$ 70,900,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		3,753,000	3,876,000				3,753,000		3,753,000	3,788,000	3,117,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 125.52	$ 122.06				$ 125.52		$ 125.52	$ 123.24	$ 100.71
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 82,500,000					$ 82,500,000		$ 82,500,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							3 years 109 days
Share Price		$ 159.07					$ 159.07		$ 159.07
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent							85.00%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate		10.00%					10.00%		10.00%
Stock Issued During Period, Shares, Employee Stock Purchase Plans		17,538			13,877		53,711	47,085
Treasury Stock Acquired, Average Cost Per Share		$ 131.57			$ 132.48		$ 129.83	$ 118.82
Common Stock, Capital Shares Reserved for Future Issuance		427,905					427,905		427,905
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent							60.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay							4.00%
Defined Contribution Plan, Employer Matching Contribution, Vesting Period							5 years
Defined Contribution Plan, Employer Discretionary Contribution Amount							$ 7,100,000	$ 6,300,000
[1]	All of the 37,079 restricted stock awards that vested during the first quarter of fiscal 2016 related to awards granted on November 8, 2010. The remaining 40% of these restricted stock awards cliff vested after five years on November 8, 2015 and were amortized to expense over the vesting period using the straight-line attribution method.

Note 14 - Summary of Stock Opti

Note 14 - Summary of Stock Option Activity (Details) - $ / shares	3 Months Ended						9 Months Ended
	May 31, 2016	Feb. 29, 2016	Nov. 30, 2015	May 31, 2015	Feb. 28, 2015	Nov. 30, 2014	May 31, 2016
Non Performance Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	103,903	4,073	513,785	61,210	25,075	462,913
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 152.10	$ 150.81	$ 175.20	$ 159.14		$ 131.31
Performance Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		23,000	530,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 146.82	$ 165.37
Balance (in shares)	3,788,000	3,876,000	3,117,000				3,117,000
Balance (in dollars per share)	$ 123.24	$ 122.06	$ 100.71				$ 100.71
Exercised (in shares)	(127,000)	(70,000)	(277,000)
Exercised (in dollars per share)	$ 78.63	$ 63.77	$ 63.72
Forfeited (in shares)	(12,000)	(45,000)	(8,000)
Forfeited (in dollars per share)	$ 132.68	$ 127.82	$ 108.32
Balance (in shares)	3,753,000	3,788,000	3,876,000				3,753,000
Balance (in dollars per share)	$ 125.52	$ 123.24	$ 122.06				$ 125.52

Note 14 - Changes to the Curren

Note 14 - Changes to the Current Estimate of the Vesting Percentage and Related Expense (Details) - Performance Shares [Member] $ in Thousands	9 Months Ended
	May 31, 2016USD ($)
Street Account [Member] | Share-based Compensation Award, Tranche One [Member]
Cumulative Catch-up Adjustment	$ (1,213)	[1]
Remaining Expense to be Recognized	96
Street Account [Member] | Share-based Compensation Award, Tranche Two [Member]
Cumulative Catch-up Adjustment		[1]
Remaining Expense to be Recognized	483
Code Red, Inc. [Member] | Share-based Compensation Award, Tranche One [Member]
Cumulative Catch-up Adjustment	(788)	[1]
Remaining Expense to be Recognized
Code Red, Inc. [Member] | Share-based Compensation Award, Tranche Two [Member]
Cumulative Catch-up Adjustment	(591)	[1]
Remaining Expense to be Recognized	403
Code Red, Inc. [Member] | Share-based Compensation Award, Tranche Three [Member]
Cumulative Catch-up Adjustment		[1]
Remaining Expense to be Recognized	1,612
Code Red, Inc. [Member] | Share-based Compensation Award, Tranche Four [Member]
Cumulative Catch-up Adjustment	591	[1]
Remaining Expense to be Recognized	2,821
Code Red, Inc. [Member] | Share-based Compensation Award, Tranche Five [Member]
Cumulative Catch-up Adjustment	1,182	[1]
Remaining Expense to be Recognized	4,030
Portware LLC [Member] | Share-based Compensation Award, Tranche One [Member]
Cumulative Catch-up Adjustment		[1]
Remaining Expense to be Recognized
Portware LLC [Member] | Share-based Compensation Award, Tranche Two [Member]
Cumulative Catch-up Adjustment	1,531	[1]
Remaining Expense to be Recognized	10,719
Portware LLC [Member] | Share-based Compensation Award, Tranche Three [Member]
Cumulative Catch-up Adjustment	2,143	[1]
Remaining Expense to be Recognized	15,007
Portware LLC [Member] | Share-based Compensation Award, Tranche Four [Member]
Cumulative Catch-up Adjustment	3,062	[1]
Remaining Expense to be Recognized	$ 21,438
[1]	Amounts represent the cumulative catch-up adjustment to be recorded if there was a change in the vesting percentage as of May 31, 2016.

Note 14 - Summary of Restricted

Note 14 - Summary of Restricted Stock Award (Details) - Restricted Stock [Member] - $ / shares	3 Months Ended				9 Months Ended
	May 31, 2016	Feb. 29, 2016	Nov. 30, 2015		May 31, 2016	May 31, 2015
Balance (in shares)	358,000	368,000	313,000		313,000
Balance (in dollars per share)	$ 119.55	$ 119.44	$ 103.34		$ 103.34
Granted (in shares)			93,000		93,375	49,158
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 159.46		$ 159.42	$ 135.96
Vested(1) (in shares)	(15,000)		(37,000)	[1]	(51,762)	(68,178)
Vested(1) (in dollars per share)	$ 85.80		$ 84.38	[1]
Canceled/forfeited (in shares)	(2,000)	(10,000)	(1,000)
Canceled/forfeited (in dollars per share)	$ 121.43	$ 115.03	$ 97.92
Balance (in shares)	341,000	358,000	368,000		341,000
Balance (in dollars per share)	$ 121.01	$ 119.55	$ 119.44		$ 121.01
[1]	All of the 37,079 restricted stock awards that vested during the first quarter of fiscal 2016 related to awards granted on November 8, 2010. The remaining 40% of these restricted stock awards cliff vested after five years on November 8, 2015 and were amortized to expense over the vesting period using the straight-line attribution method.

Note 14 - Summary of Share-base

Note 14 - Summary of Share-based Awards Available for Grant (Details) - shares		3 Months Ended
		May 31, 2016	Feb. 29, 2016	Nov. 30, 2015
The 2004 Stock Option and Award Plan [Member] | Non Performance Based [Member]
Granted – non performance-based options (in shares)		(104,000)	(4,000)	(514,000)
Granted – non performance-based options (in shares)		(104,000)	(4,000)	(514,000)
The 2004 Stock Option and Award Plan [Member] | Performance Shares [Member]
Granted – non performance-based options (in shares)				(530,000)
Granted – non performance-based options (in shares)				(530,000)
The 2004 Stock Option and Award Plan [Member] | Restricted Stock [Member]
Granted – non performance-based options (in shares)	[1]			(232,000)
Granted – non performance-based options (in shares)	[1]			(232,000)
The 2004 Stock Option and Award Plan [Member]
Balance (in shares)		1,243,000	1,176,000	2,441,000
Share-based awards canceled/forfeited(2) (in shares)	[2]	16,000	71,000	11,000
Balance (in shares)		1,155,000	1,243,000	1,176,000
Share-based awards canceled/forfeited(2) (in shares)	[2]	16,000	71,000	11,000
Non Employee Directors Stock Option Plan [Member] | Non Performance Based [Member]
Granted – non performance-based options (in shares)			(22,000)
Granted – non performance-based options (in shares)			(22,000)
Non Employee Directors Stock Option Plan [Member] | Performance Shares [Member]
Granted – non performance-based options (in shares)
Granted – non performance-based options (in shares)
Non Employee Directors Stock Option Plan [Member] | Restricted Stock [Member]
Granted – non performance-based options (in shares)	[1]
Granted – non performance-based options (in shares)	[1]
Non Employee Directors Stock Option Plan [Member]
Balance (in shares)		66,000	88,000	88,000
Share-based awards canceled/forfeited(2) (in shares)	[2]
Balance (in shares)		66,031	66,000	88,000
Share-based awards canceled/forfeited(2) (in shares)	[2]
[1]	Each restricted stock award granted is equivalent to 2.5 shares granted under the Company's Option Plan.
[2]	Under the Company's Option Plan, for each restricted stock award canceled/forfeited, an equivalent of 2.5 shares is added back to the available share-based awards balance.

Note 15 - Stock-based Compens72

Note 15 - Stock-based Compensation (Details Textual) - USD ($)	Jan. 15, 2016	Jan. 15, 2015	Jul. 31, 2012	May 31, 2016	Feb. 29, 2016	Nov. 30, 2015	May 31, 2015	Feb. 28, 2015	Nov. 30, 2014	May 31, 2016	May 31, 2015	Aug. 31, 2015	Aug. 31, 2008
The 2008 Employee Stock Purchase Plan [Member]
Allocated Share-based Compensation Expense				$ 400,000			$ 400,000			$ 1,400,000	$ 1,100,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 131.57			$ 132.48			$ 129.83	$ 118.82
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 26.07			$ 25.11			$ 27.19	$ 22.68
Stock Issued During Period, Shares, Employee Stock Purchase Plans				17,538			13,877			53,711	47,085
Non Employee Directors Stock Option Plan [Member] | Laurie Siegel [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	2,417
Non Employee Directors Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	22,559	13,842
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 31.03	$ 28.18
Common Stock, Capital Shares Reserved for Future Issuance													250,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant				66,031	66,000	88,000				66,031		88,000
Non Performance Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				103,903	4,073	513,785	61,210	25,075	462,913
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 152.10	$ 150.81	$ 175.20	$ 159.14		$ 131.31
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 40.57	$ 40.51		44.95		$ 37.67
Performance Shares [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized				$ 500,000						$ 500,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition										1 year 73 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			241,546			530,418		137,522
Employee Stock Option [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 152.10		$ 170.21	159.14	$ 147.05		$ 168.51	$ 137.52
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 40.57		$ 46.62	$ 44.95	$ 43.05		$ 46.05	$ 39.59
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period						93,000				93,375	49,158
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 159.46				$ 159.42	$ 135.96
Allocated Share-based Compensation Expense				$ 7,400,000			$ 6,100,000			$ 22,400,000	$ 17,100,000
Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Capitalized Amount										0		$ 0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized				$ 82,500,000						$ 82,500,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition										3 years 109 days
Common Stock, Capital Shares Reserved for Future Issuance				427,905						427,905
Stock Issued During Period, Shares, Employee Stock Purchase Plans				17,538			13,877			53,711	47,085

Note 15 - Summary of Stock Opti

Note 15 - Summary of Stock Option Weighted Average Assumptions of Employee Stock Options (Details) - Employee Stock Option [Member] - $ / shares	3 Months Ended				9 Months Ended
	May 31, 2016	Nov. 30, 2015	May 31, 2015	Feb. 28, 2015	May 31, 2016	May 31, 2015
Minimum [Member]
Risk-free interest rate	0.40%		0.01%		0.07%	0.01%
Term structure of volatility	24.00%		21.00%		21.00%	21.00%
Maximum [Member]
Risk-free interest rate	1.90%		2.12%		2.12%	2.34%
Term structure of volatility	30.00%		31.00%		30.00%	31.00%
Expected life (years)	7 years 182 days		8 years 73 days		7 years 255 days	8 years 73 days
Dividend yield	1.33%		1.16%		1.09%	1.33%
Weighted average estimated fair value (in dollars per share)	$ 40.57	$ 46.62	$ 44.95	$ 43.05	$ 46.05	$ 39.59
Weighted average exercise price (in dollars per share)	$ 152.10	$ 170.21	$ 159.14	$ 147.05	$ 168.51	$ 137.52
Fair value as a percentage of exercise price	26.70%		28.20%		27.30%	28.80%

Note 15 - Summary of Stock Op74

Note 15 - Summary of Stock Option Weighted Average Assumptions of Employee Stock Options (Details) - Non Employee Directors Stock Option Plan [Member]	Jan. 15, 2016	Jan. 15, 2015
Risk-free interest rate	1.62%	1.45%
Expected life (years)	5 years 146 days	5 years 146 days
Expected volatility	23.00%	23.50%
Dividend yield	1.05%	1.30%

Note 15 - Summary of Stock Op75

Note 15 - Summary of Stock Option Weighted Average Assumptions, Employee Stock Purchase Plan (Details) - The 2008 Employee Stock Purchase Plan [Member]	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Risk-free interest rate	0.27%	0.02%	0.20%	0.02%
Expected life (years)	3 years	3 years	3 years	3 years
Expected volatility	11.53%	7.20%	11.42%	8.00%
Dividend yield	1.29%	1.13%	1.15%	1.16%

Note 16 - Income Taxes (Details

Note 16 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Feb. 29, 2016	Feb. 28, 2015	May 31, 2016	May 31, 2015	Aug. 31, 2015
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			35.00%	35.00%
Tax Adjustments, Settlements, and Unusual Provisions	$ (7,300)	$ (5,100)
Unrecognized Tax Benefits			$ 8,200		$ 6,776
Unrecognized Tax Benefits, Interest on Income Taxes Accrued			$ 1,200

Note 16 - Provision for Income

Note 16 - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016		May 31, 2015
U.S. operations	$ 68,550	$ 72,816	$ 205,824		$ 203,655
Non-U.S. operations	20,307	13,022	55,353		44,055
Income before income taxes	88,857	85,838	261,177		247,710
U.S. operations	18,131	22,842	55,907		63,659
Non-U.S. operations	3,945	1,587	10,762		5,184
Total provision for income taxes	$ 22,076	$ 24,429	$ 66,669		$ 68,843
Effective tax rate	24.80%	28.50%	25.50%	[1]	27.80%	[2]
[1]	In December 2015, the Consolidated Appropriations Act, 2016 (the "2016 ACT") was signed into law. The ACT reinstated and made permanent the U.S. Federal R&D tax credit (the "R&D tax credit"), which had previously expired on December 31, 2014. The reenactment of the R&D tax credit was retroactive to January 1, 2015 and by providing for a permanent R&D tax credit, the 2016 ACT eliminates the yearly uncertainty surrounding the extension of the credit. Prior to the reenactment of the R&D tax credit, FactSet had not been permitted to factor it into its effective tax rate as it was not currently enacted tax law. The reenactment resulted in a discrete income tax benefit of $7.3 million during the second quarter of fiscal 2016.
[2]	In December 2014, the Tax Increase Prevention Act of 2014 (the "2014 ACT") was signed into law. The 2014 ACT reinstated the U.S. Federal R&D tax credit, which had previously expired on December 31, 2013. The reenactment of the credit was retroactive to January 1, 2014 and extended through the end of the 2014 calendar year. Prior to the reenactment of the tax credit, FactSet had not been permitted to factor it into its effective tax rate because it was not currently enacted tax law. The reenactment resulted in a discrete income tax benefit of $5.1 million during the second quarter of fiscal 2015.

Note 16 - Significant Component

Note 16 - Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Receivable reserve	$ 536	$ 541
Deferred rent	1,028	794
Other	957	770
Deferred taxes	2,521	2,105
Depreciation on property, equipment and leasehold improvements	5,655	10,880
Deferred rent	8,877	5,108
Stock-based compensation	19,885	17,562
Purchased intangible assets, including acquired technology	(22,048)	(17,533)
Other	1,888	4,582
Net non-current deferred tax assets	14,257	20,599
Total deferred tax assets	16,778	22,704
Other	425	562
Net current deferred tax liabilities	425	562
Purchased intangible assets, including acquired technology	1,717	1,886
Stock-based compensation	(60)
Other	(114)	(189)
Net non-current deferred tax liabilities	1,543	1,697
Total deferred tax liabilities	$ 1,968	$ 2,259

Note 16 - Reconciliation of Unr

Note 16 - Reconciliation of Unrecognized Tax Benefits (Details) $ in Thousands	9 Months Ended
	May 31, 2016USD ($)
Unrecognized income tax benefits at August 31, 2015	$ 6,776
Additions based on tax positions related to the current year	1,334
Additions for tax positions of prior years	1,298
Statute of limitations lapse	(1,208)
Unrecognized income tax benefits at May 31, 2016	$ 8,200

Note 16 - Major Tax Jurisdictio

Note 16 - Major Tax Jurisdictions in Which the Company and Affiliates Operate and the Earliest Tax Year Subject to Examination (Details)	9 Months Ended
	May 31, 2016
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Earliest Tax Year [Member]
Open tax years	2,013
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Latest Tax Year [Member]
Open tax years	2,016
State and Local Jurisdiction [Member] | Earliest Tax Year [Member]
Open tax years	2,010
State and Local Jurisdiction [Member] | Latest Tax Year [Member]
Open tax years	2,016
Foreign Tax Authority [Member] | Ministry of the Economy, Finance and Industry, France [Member] | Earliest Tax Year [Member]
Open tax years	2,013
Foreign Tax Authority [Member] | Ministry of the Economy, Finance and Industry, France [Member] | Latest Tax Year [Member]
Open tax years	2,016
Foreign Tax Authority [Member] | Her Majesty's Revenue and Customs (HMRC) [Member] | Earliest Tax Year [Member]
Open tax years	2,012
Foreign Tax Authority [Member] | Her Majesty's Revenue and Customs (HMRC) [Member] | Latest Tax Year [Member]
Open tax years	2,016

Note 17 - Long-term Debt (Detai

Note 17 - Long-term Debt (Details Textual) - Revolving Credit Facility [Member] - USD ($)	Sep. 21, 2015	Feb. 06, 2015	May 31, 2016	May 31, 2016	May 31, 2015	Aug. 31, 2015
The Loan [Member] | Eurodollar [Member]
Debt Instrument, Basis Spread on Variable Rate		0.50%
The Loan [Member] | Maximum [Member]
Amortization of Debt Issuance Costs				$ 100,000
The Loan [Member]
Line of Credit Facility, Commitment Fee Amount				0
Line of Credit Facility, Maximum Borrowing Capacity			$ 300,000,000	300,000,000		$ 35,000,000
Long-term Line of Credit		$ 35,000,000	300,000,000	300,000,000		$ 35,000,000
Debt Instrument, Term		3 years
Second Amendment, Loan [Member] | Eurodollar [Member]
Debt Instrument, Basis Spread on Variable Rate	0.75%
Second Amendment, Loan [Member]
Line of Credit Facility, Maximum Amount Of Additional Borrowings	$ 400,000,000
Line of Credit Facility, Minimum Borrowing Amount Required for Additional Borrowings	25,000,000
Additional Long-Term Line of Credit	$ 265,000,000
Line of Credit Facility, Maximum Borrowing Capacity		$ 35,000,000
Line of Credit Facility, Maximum Amount Of Additional Borrowings		265,000,000
Line of Credit Facility, Minimum Borrowing Amount Required for Additional Borrowings		$ 25,000,000
Long-term Line of Credit			300,000,000	300,000,000
Interest Paid			$ 900,000	$ 2,200,000	$ 100,000

Note 17 - Debt Obligations (Det

Note 17 - Debt Obligations (Details) - Revolving Credit Facility [Member] - USD ($)	May 31, 2016	Aug. 31, 2015	Feb. 06, 2015
The Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 300,000,000	$ 35,000,000
Long-term Line of Credit	300,000,000	$ 35,000,000	$ 35,000,000
Line of Credit Facility, Maximum Borrowing Capacity			$ 35,000,000
Long-term Line of Credit	$ 300,000,000

Note 18 - Commitments and Con83

Note 18 - Commitments and Contingencies (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016USD ($)ft²	May 31, 2015USD ($)	May 31, 2016USD ($)ft²	May 31, 2015USD ($)	Aug. 31, 2015USD ($)
Norwalk Connecticut [Member]
Area of Real Estate Property | ft²	202,000		202,000
Deferred Rent [Member]
Other Liabilities	$ 32,300		$ 32,300		$ 20,900
Other Liabilities, Noncurrent	29,200		29,200		18,400
Chicago, Illinois [Member]
Operating Leases, Future Minimum Payments Due	11,300		11,300
Riga, Latvia [Member]
Operating Leases, Future Minimum Payments Due	$ 500		$ 500
Additional Area of Real Estate Property | ft²	4,144		4,144
London, England [Member]
Area of Real Estate Property | ft²	1,150		1,150
Operating Leases, Future Minimum Payments Due	$ 300		$ 300
Los Angeles, California [Member]
Area of Real Estate Property | ft²	500		500
Operating Leases, Future Minimum Payments Due	$ 100		$ 100
Manila, Philippines [Member]
Area of Real Estate Property | ft²	24,940		24,940
Operating Leases, Future Minimum Payments Due	$ 2,400		$ 2,400
Hyderabad, India [Member]
Area of Real Estate Property | ft²	15,809		15,809
Operating Leases, Future Minimum Payments Due	$ 800		$ 800
Area of Real Estate Property | ft²	1,044,000		1,044,000
Operating Leases, Rent Expense	$ 11,100	$ 9,600	$ 32,000	$ 28,700
Other Liabilities, Noncurrent	30,877		30,877		21,834
Operating Leases, Future Minimum Payments Due	281,958		281,958
Letters of Credit Outstanding, Amount	$ 1,000		$ 1,000
Purchase Commitment, Remaining Minimum Amount Committed					65,200
Largest Individual Client Percent Of Total Subscriptions	2.00%		2.00%
Percentage of Subscription from Ten Largest Clients	15.00%		15.00%
Allowance for Doubtful Accounts Receivable	$ 1,500		$ 1,500		$ 1,600

Note 18 - Future Minimum Lease

Note 18 - Future Minimum Lease Commitments (Details) $ in Thousands	May 31, 2016USD ($)
2016 (remaining three months)	$ 6,602
2,017	32,078
2,018	30,969
2,019	29,385
2,020	23,423
Thereafter	159,501
Total	$ 281,958

Note 19 - Subsequent Events (De

Note 19 - Subsequent Events (Details Textual) - USD ($) $ in Thousands	Jul. 05, 2016	Jul. 01, 2016	May 19, 2016	May 31, 2016	May 31, 2016	May 31, 2015	May 31, 2018
Subsequent Event [Member] | Purchase Agreement [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Proceeds from Divestiture of Businesses, Net of Cash Divested		$ 165,000
Proceeds from Divestiture of Businesses, Bonus Adjustment		$ 9,700
Discontinued Operation, Period of Continuing Involvement after Disposal		2 years
Subsequent Event [Member]
Treasury Stock, Value, Acquired, Cost Method		$ 120,000
Payments for Repurchase of Common Stock	$ 120,000
Treasury Stock, Shares, Acquired	600,000
Percent of Common Stock to Be Repurchased at Closing Price	80.00%
Purchase Agreement [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] | Scenario, Forecast [Member]
Discontinued Operation, Amount of Continuing Cash Flows after Disposal							$ 10,000
Purchase Agreement [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Proceeds from Divestiture of Businesses, Net of Cash Divested				$ 165,000
Discontinued Operation, Period of Continuing Involvement after Disposal				2 years
Treasury Stock, Value, Acquired, Cost Method					$ 189,500
Stock Repurchase Program, Additional Amount Authorized			$ 165,000
Payments for Repurchase of Common Stock					$ 192,823	$ 177,556
Treasury Stock, Shares, Acquired					1,220,000