Accenture Sca 10-K 24 Oct 14 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Aug. 31, 2014	Oct. 14, 2014	Feb. 28, 2014
Document and Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Aug-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Registrant Name	'ACCENTURE SCA	'	'
Entity Central Index Key	'0001143908	'	'
Current Fiscal Year End Date	'--08-31	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Public Float	'	'	$3,225,312,517
Entity Common Stock, Shares Outstanding	'	1,049,032,064	'
Entity Well-known Seasoned Issuer	'Yes	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$4,921,305	$5,631,885
Short-term investments	2,602	2,525
Receivables from clients, net	3,859,567	3,333,126
Unbilled services, net	1,803,767	1,513,448
Deferred income taxes, net	731,820	794,917
Other current assets	585,381	568,277
Total current assets	11,904,442	11,844,178
NON-CURRENT ASSETS:	'	'
Unbilled services, net	28,039	18,447
Investments	66,783	43,631
Property and equipment, net	793,444	779,675
Goodwill	2,395,894	1,818,586
Deferred contract costs	629,905	554,747
Deferred income taxes, net	1,152,105	1,018,567
Other non-current assets	959,840	789,218
Total non-current assets	6,026,010	5,022,871
TOTAL ASSETS	17,930,452	16,867,049
CURRENT LIABILITIES:	'	'
Current portion of long-term debt and bank borrowings	330	0
Accounts payable	1,064,228	961,851
Deferred revenues	2,348,034	2,230,615
Accrued payroll and related benefits	3,380,748	3,460,393
Accrued consumption taxes	360,430	308,655
Income taxes payable	355,274	266,593
Deferred income taxes, net	23,937	24,031
Other accrued liabilities	625,098	908,852
Total current liabilities	8,158,079	8,160,990
NON-CURRENT LIABILITIES:	'	'
Long-term debt	26,403	25,600
Deferred revenues relating to contract costs	544,831	517,397
Retirement obligation	1,107,931	872,761
Deferred income taxes, net	198,734	174,818
Income taxes payable	1,303,367	1,224,251
Other non-current liabilities	305,770	463,403
Total non-current liabilities	3,487,036	3,278,230
COMMITMENTS AND CONTINGENCIES	'	'
SHAREHOLDERS’ EQUITY:	'	'
Class I common shares, par value 1.25 euros per share, 40,000,000,000 shares authorized, 1,049,032,064 shares issued as of August 31, 2014 and August 31, 2013	1,704,162	1,704,162
Restricted share units (related to Accenture plc Class A ordinary shares)	921,586	875,156
Additional paid-in capital	6,194,032	5,747,846
Treasury shares, at cost: Class I common, 369,439,800 and 358,808,075 shares as of August 31, 2014 and August 31, 2013, respectively	-16,951,901	-15,268,879
Investment in Accenture plc shares, at cost, 13,816,959 shares as of August 31, 2014 and August 31, 2013	-456,864	-456,864
Retained earnings	15,584,441	13,788,956
Accumulated other comprehensive loss	-924,197	-1,116,162
Total Accenture SCA shareholders’ equity	6,071,259	5,274,215
Noncontrolling interests	214,078	153,614
Total shareholders’ equity	6,285,337	5,427,829
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$17,930,452	$16,867,049

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (EUR €)	Aug. 31, 2014	Aug. 31, 2013
Class I common shares, par value (in euros per share)	€ 1.25	€ 1.25
SCA Class I Common Shares	'	'
Class I common shares, shares issued	1,049,032,064	1,049,032,064
Class I common shares, shares authorized	40,000,000,000	40,000,000,000
Treasury Shares	'	'
Treasury shares, at cost	369,439,800	358,808,075
investment in accenture plc [Member]	'	'
Investment in Accenture plc, shares	13,816,959	13,816,959

CONSOLIDATED_INCOME_STATEMENTS

CONSOLIDATED INCOME STATEMENTS (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
REVENUES:	'	'	'
Revenues before reimbursements (“Net revenues”)	$30,002,394	$28,562,810	$27,862,330
Reimbursements	1,872,284	1,831,475	1,915,655
Revenues	31,874,678	30,394,285	29,777,985
Cost of services:	'	'	'
Cost of services before reimbursable expenses	20,317,928	19,178,635	18,874,629
Reimbursable expenses	1,872,284	1,831,475	1,915,655
Cost of services	22,190,212	21,010,110	20,790,284
Sales and marketing	3,582,833	3,481,891	3,303,478
General and administrative costs	1,819,136	1,835,646	1,810,984
Reorganization (benefits) costs, net	-18,015	-272,042	1,691
Total operating expenses	27,574,166	26,055,605	25,906,437
OPERATING INCOME	4,300,512	4,338,680	3,871,548
Interest income	30,370	32,893	42,550
Interest expense	-17,621	-14,035	-15,061
Other (expense) income, net	-15,560	-18,244	5,137
INCOME BEFORE INCOME TAXES	4,297,701	4,339,294	3,904,174
Provision for income taxes	1,121,743	784,775	1,079,241
NET INCOME	3,175,958	3,554,519	2,824,933
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	-6,584	-7,825	-6,458
Net income attributable to noncontrolling interests – other	-47,353	-38,243	-33,903
NET INCOME ATTRIBUTABLE TO ACCENTURE SCA	$3,122,021	$3,508,451	$2,784,572
Cash dividends per share (in dollars per share)	$1.86	$1.62	$1.35

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME Statement (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Statement of Comprehensive Income [Abstract]	'	'	'
Net income	$3,175,958	$3,554,519	$2,824,933
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:	'	'	'
Foreign currency translation	95,587	-274,005	-331,978
Defined benefit plans	-111,997	82,235	-205,409
Cash flow hedges	208,375	-205,792	-56,184
Marketable securities	0	-5	1,075
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE SCA	191,965	-397,567	-592,496
Other comprehensive (loss) income attributable to noncontrolling interests	-1,984	-1,793	125
COMPREHENSIVE INCOME	3,365,939	3,155,159	2,232,562
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE SCA	3,313,986	3,110,884	2,192,076
Comprehensive income attributable to noncontrolling interests	51,953	44,275	40,486
COMPREHENSIVE INCOME	$3,365,939	$3,155,159	$2,232,562

CONSOLIDATED_SHAREHOLDERS_EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENTS (USD $)	Total	Class I Common Shares	Restricted Share Units (related to Accenture plc Class A ordinary shares)	Additional Paid-in Capital	Treasury Shares	Investment in Accenture plc	Retained Earnings	Accumulated Other Comprehensive Loss	Total Accenture SCA Shareholders' Equity	Noncontrolling Interests
In Thousands, except Share data, unless otherwise specified
Beginning Balance at Aug. 31, 2011	$4,350,872	$1,704,162	$784,277	$4,865,300	($12,222,425)	($456,864)	$9,699,603	($126,099)	$4,247,954	$102,918
Beginning Balance Treasury (in shares) at Aug. 31, 2011	'	'	'	'	-332,577,000	'	'	'	'	'
Beginning Balance (in shares) at Aug. 31, 2011	'	1,049,032,000	'	'	'	-13,817,000	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Net income	2,824,933	'	'	'	'	'	2,784,572	'	2,784,572	40,361
Other comprehensive income (loss)	-592,371	'	'	'	'	'	'	-592,496	-592,496	125
Income tax benefit on share-based compensation plans	113,620	'	'	113,620	'	'	'	'	113,620	'
Share-based compensation expense	538,086	'	497,531	40,555	'	'	'	'	538,086	'
Purchases/redemptions of Accenture SCA Class I common shares	'	'	'	'	'	'	'	'	'	'
Purchases/redemptions of Accenture SCA Class I common shares (in shares)	'	'	'	'	'	'	'	'	'	'
Purchased/redemptions of Accenture SCA class I common shares and Accenture Canada Holdings Inc. exchangeable shares	-1,862,790	'	'	-729	-1,857,788	'	'	'	-1,858,517	-4,273
Purchased/redemptions of Accenture SCA class I common shares and Accenture Canada Holdings Inc. exchangeable shares (in shares)	'	'	'	'	-32,343,000	'	'	'	'	'
Issuances of Accenture SCA class I common shares related to employee share programs	-218,336	'	-465,672	-171,852	-511,655	'	'	'	-217,835	-501
Issuances of Accenture SCA class I common shares related to employee share programs (in shares)	'	'	'	'	-17,442,000	'	'	'	'	'
Dividends	-950,857	'	47,578	'	'	'	-996,244	'	-948,666	-2,191
Other, net	-15,401	'	'	12,975	'	'	-14,856	'	-1,881	-13,520
Ending Balance at Aug. 31, 2012	4,624,428	1,704,162	863,714	5,203,573	-13,568,558	-456,864	11,473,075	-718,595	4,500,507	123,921
Ending Balance (in shares) at Aug. 31, 2012	'	1,049,032,000	'	'	'	-13,817,000	'	'	'	'
Ending Balance Treasury (in shares) at Aug. 31, 2012	'	'	'	'	-347,478,000	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Net income	3,554,519	'	'	'	'	'	3,508,451	'	3,508,451	46,068
Other comprehensive income (loss)	-399,360	'	'	'	'	'	'	-397,567	-397,567	-1,793
Income tax benefit on share-based compensation plans	204,714	'	'	204,714	'	'	'	'	204,714	'
Share-based compensation expense	615,878	'	572,456	43,422	'	'	'	'	615,878	'
Purchased/redemptions of Accenture SCA class I common shares and Accenture Canada Holdings Inc. exchangeable shares	-2,214,744	'	'	-1,585	-2,208,297	'	'	'	-2,209,882	-4,862
Purchased/redemptions of Accenture SCA class I common shares and Accenture Canada Holdings Inc. exchangeable shares (in shares)	'	'	'	'	-29,527,000	'	'	'	'	'
Issuances of Accenture SCA class I common shares related to employee share programs	186,204	'	-615,740	293,562	507,976	'	'	'	185,798	406
Issuances of Accenture SCA class I common shares related to employee share programs (in shares)	'	'	'	'	18,197,000	'	'	'	'	'
Dividends	-1,121,738	'	54,726	'	'	'	-1,173,937	'	-1,119,211	-2,527
Other, net	-22,072	'	'	4,160	'	'	-18,633	'	-14,473	-7,599
Ending Balance at Aug. 31, 2013	5,427,829	1,704,162	875,156	5,747,846	-15,268,879	-456,864	13,788,956	-1,116,162	5,274,215	153,614
Ending Balance (in shares) at Aug. 31, 2013	'	1,049,032,000	'	'	'	-13,817,000	'	'	'	'
Ending Balance Treasury (in shares) at Aug. 31, 2013	'	'	'	'	-358,808,000	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Net income	3,175,958	'	'	'	'	'	3,122,021	'	3,122,021	53,937
Other comprehensive income (loss)	189,981	'	'	'	'	'	'	191,965	191,965	-1,984
Income tax benefit on share-based compensation plans	78,421	'	'	78,421	'	'	'	'	78,421	'
Share-based compensation expense	671,301	'	625,792	45,509	'	'	'	'	671,301	'
Purchased/redemptions of Accenture SCA class I common shares and Accenture Canada Holdings Inc. exchangeable shares	-2,217,750	'	'	-5,166	-2,207,955	'	'	'	-2,213,121	-4,629
Purchased/redemptions of Accenture SCA class I common shares and Accenture Canada Holdings Inc. exchangeable shares (in shares)	'	'	'	'	-28,062,000	'	'	'	'	'
Issuances of Accenture SCA class I common shares related to employee share programs	216,813	'	-634,619	326,052	524,933	'	'	'	216,366	447
Issuances of Accenture SCA class I common shares related to employee share programs (in shares)	'	'	'	'	17,430,000	'	'	'	'	'
Dividends	-1,254,916	'	55,257	'	'	'	-1,307,472	'	-1,252,215	-2,701
Other, net	-2,300	'	'	1,370	'	'	-19,064	'	-17,694	15,394
Ending Balance at Aug. 31, 2014	$6,285,337	$1,704,162	$921,586	$6,194,032	($16,951,901)	($456,864)	$15,584,441	($924,197)	$6,071,259	$214,078
Ending Balance (in shares) at Aug. 31, 2014	'	1,049,032,000	'	'	'	-13,817,000	'	'	'	'
Ending Balance Treasury (in shares) at Aug. 31, 2014	'	'	'	'	-369,440,000	'	'	'	'	'

CONSOLIDATED_CASH_FLOWS_STATEM

CONSOLIDATED CASH FLOWS STATEMENTS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'
Net income	$3,175,958	$3,554,519	$2,824,933
Adjustments to reconcile Net income to Net cash provided by operating activities —	'	'	'
Depreciation, amortization and asset impairments	620,743	593,028	593,545
Reorganization (benefits) costs, net	-18,015	-272,042	1,691
Reorganization (benefits) costs, net	671,301	615,878	538,086
Deferred income taxes, net	-74,092	-209,674	56,981
Other, net	104,950	-90,043	-94,332
Change in assets and liabilities, net of acquisitions —	'	'	'
Receivables from clients, net	-464,639	-213,634	15,822
Unbilled services, current and non-current, net	-239,893	-96,060	-144,281
Other current and non-current assets	-343,392	-21,152	-355,472
Accounts payable	72,526	-5,073	-68,082
Deferred revenues, current and non-current	93,927	-81,878	229,724
Accrued payroll and related benefits	-138,618	88,202	420,049
Income taxes payable, current and non-current	108,860	-260,902	69,146
Other current and non-current liabilities	-83,531	-298,041	169,042
Net cash provided by operating activities	3,486,085	3,303,128	4,256,852
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'	'
Proceeds from maturities and sales of available-for-sale investments	0	0	12,549
Purchases of available-for-sale investments	0	0	-7,554
Proceeds from sales of property and equipment	5,526	17,366	5,977
Purchases of property and equipment	-321,870	-369,593	-371,974
Purchases of businesses and investments, net of cash acquired	-740,067	-803,988	-174,383
Net cash used in investing activities	-1,056,411	-1,156,215	-535,385
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'
Issuance of common shares	216,813	186,204	218,336
Purchases of shares	-2,217,750	-2,214,744	-1,862,790
Proceeds from (repayments of) long-term debt, net	543	-34	-6,399
Proceeds from short-term borrowings, net	0	88	131
Cash dividends paid	-1,254,916	-1,121,738	-950,857
Excess tax benefits from share-based payment arrangements	114,293	114,073	78,357
Other, net	-24,399	-29,478	-35,633
Net cash used in financing activities	-3,165,416	-3,065,629	-2,558,855
Effect of exchange rate changes on cash and cash equivalents	25,162	-89,925	-223,164
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	-710,580	-1,008,641	939,448
CASH AND CASH EQUIVALENTS, beginning of period	5,631,885	6,640,526	5,701,078
CASH AND CASH EQUIVALENTS, end of period	4,921,305	5,631,885	6,640,526
SUPPLEMENTAL CASH FLOW INFORMATION	'	'	'
Interest paid	17,595	13,984	15,133
Income taxes paid	$962,976	$963,039	$1,033,704

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
Business Description and Accounting Policies	'
	Description of Business
	Accenture SCA is one of the world’s leading organizations providing management consulting, technology and outsourcing services and operates globally with one common brand and business model designed to enable it to provide clients around the world with the same high level of service. Drawing on a combination of industry expertise, functional capabilities, alliances, global resources and technology, Accenture SCA seeks to deliver competitively priced, high-value services that help clients measurably improve business performance. Accenture SCA’s global delivery model enables it to provide an end-to-end delivery capability by drawing on its global resources to deliver high-quality, cost-effective solutions to clients.
	Basis of Presentation
	The Consolidated Financial Statements include the accounts of Accenture SCA, a Luxembourg partnership limited by shares, and its controlled subsidiary companies (collectively, the “Company”). Accenture plc (“Accenture”) is the holding company of the Company. Accenture’s only business is to hold Class I common shares in, and to act as the sole general partner of, its subsidiary, the Company. Accenture operates its business through the Company, controls the Company’s management and operations and consolidates the Company’s results in its Consolidated Financial Statements.
	The shares of Accenture Canada Holdings Inc. held by persons other than the Company are treated as a noncontrolling interest in the Consolidated Financial Statements. Purchases and/or redemptions of Accenture Canada Holdings Inc. exchangeable shares are accounted for at carryover basis.
	All references to years, unless otherwise noted, refer to the Company’s fiscal year, which ends on August 31. For example, a reference to “fiscal 2014” means the 12-month period that ended on August 31, 2014. All references to quarters, unless otherwise noted, refer to the quarters of the Company’s fiscal year.
	The preparation of the Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may be different from those estimates.
	Revenue Recognition
	Revenues from contracts for technology integration consulting services where the Company designs/redesigns, builds and implements new or enhanced systems applications and related processes for its clients are recognized on the percentage-of-completion method, which involves calculating the percentage of services provided during the reporting period compared to the total estimated services to be provided over the duration of the contract. Contracts for technology integration consulting services generally span six months to two years. Estimated revenues used in applying the percentage-of-completion method include estimated incentives for which achievement of defined goals is deemed probable. This method is followed where reasonably dependable estimates of revenues and costs can be made. Estimates of total contract revenues and costs are continuously monitored during the term of the contract, and recorded revenues and estimated costs are subject to revision as the contract progresses. Such revisions may result in increases or decreases to revenues and income and are reflected in the Consolidated Financial Statements in the periods in which they are first identified. If the Company’s estimates indicate that a contract loss will occur, a loss provision is recorded in the period in which the loss first becomes probable and reasonably estimable. Contract losses are determined to be the amount by which the estimated total direct and indirect costs of the contract exceed the estimated total revenues that will be generated by the contract and are included in Cost of services and classified in Other accrued liabilities.
	Revenues from contracts for non-technology integration consulting services with fees based on time and materials or cost-plus are recognized as the services are performed and amounts are earned. The Company considers amounts to be earned once evidence of an arrangement has been obtained, services are delivered, fees are fixed or determinable, and collectibility is reasonably assured. In such contracts, the Company’s efforts, measured by time incurred, typically are provided in less than a year and represent the contractual milestones or output measure, which is the contractual earnings pattern. For non-technology integration consulting contracts with fixed fees, the Company recognizes revenues as amounts become billable in accordance with contract terms, provided the billable amounts are not contingent, are consistent with the services delivered, and are earned. Contingent or incentive revenues relating to non-technology integration consulting contracts are recognized when the contingency is satisfied and the Company concludes the amounts are earned.
	Outsourcing contracts typically span several years and involve complex delivery, often through multiple workforces in different countries. In a number of these arrangements, the Company hires client employees and becomes responsible for certain client obligations. Revenues are recognized on outsourcing contracts as amounts become billable in accordance with contract terms, unless the amounts are billed in advance of performance of services, in which case revenues are recognized when the services are performed and amounts are earned. Revenues from time-and-materials or cost-plus contracts are recognized as the services are performed. In such contracts, the Company’s effort, measured by time incurred, represents the contractual milestones or output measure, which is the contractual earnings pattern. Revenues from unit-priced contracts are recognized as transactions are processed based on objective measures of output. Revenues from fixed-price contracts are recognized on a straight-line basis, unless revenues are earned and obligations are fulfilled in a different pattern. Outsourcing contracts can also include incentive payments for benefits delivered to clients. Revenues relating to such incentive payments are recorded when the contingency is satisfied and the Company concludes the amounts are earned.
	Costs related to delivering outsourcing services are expensed as incurred with the exception of certain transition costs related to the set-up of processes, personnel and systems, which are deferred during the transition period and expensed evenly over the period outsourcing services are provided. The deferred costs are specific internal costs or incremental external costs directly related to transition or set-up activities necessary to enable the outsourced services. Generally, deferred amounts are protected in the event of early termination of the contract and are monitored regularly for impairment. Impairment losses are recorded when projected remaining undiscounted operating cash flows of the related contract are not sufficient to recover the carrying amount of contract assets. Deferred transition costs were $598,317 and $539,048 as of August 31, 2014 and 2013, respectively, and are included in Deferred contract costs. Amounts billable to the client for transition or set-up activities are deferred and recognized as revenue evenly over the period outsourcing services are provided. Deferred transition revenues were $543,280 and $515,578 as of August 31, 2014 and 2013, respectively, and are included in non-current Deferred revenues relating to contract costs. Contract acquisition and origination costs are expensed as incurred.
	The Company enters into contracts that may consist of multiple elements. These contracts may include any combination of technology integration consulting services, non-technology integration consulting services or outsourcing services described above. Revenues for contracts with multiple elements are allocated based on the lesser of the element’s relative selling price or the amount that is not contingent on future delivery of another element. The selling price of each element is determined by obtaining third party evidence of fair value of each element and is based on the price charged when the element is sold separately by the Company on a regular basis and not as part of a contract with multiple elements. If the amount of non-contingent revenues allocated to a delivered element accounted for under the percentage-of-completion method of accounting is less than the costs to deliver such services, then such costs are deferred and recognized in future periods when the revenues become non-contingent. Revenues are recognized in accordance with the Company’s accounting policies for the separate elements, as described above. Elements qualify for separation when the services have value on a stand-alone basis, selling price of the separate elements exists and, in arrangements that include a general right of refund relative to the delivered element, performance of the undelivered element is considered probable and substantially in the Company’s control. While determining fair value and identifying separate elements require judgment, generally fair value and the separate elements are readily identifiable as the Company also sells those elements unaccompanied by other elements.
	Revenues recognized in excess of billings are recorded as Unbilled services. Billings in excess of revenues recognized are recorded as Deferred revenues until revenue recognition criteria are met.
	Revenues before reimbursements (“net revenues”) include the margin earned on computer hardware, software and related services resale, as well as revenues from alliance agreements. Reimbursements include billings for travel and other out-of-pocket expenses and third-party costs, such as the cost of hardware, software and related services resales. In addition, Reimbursements include allocations from gross billings to record an amount equivalent to reimbursable costs, where billings do not specifically identify reimbursable expenses. The Company reports revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions.
	Employee Share-Based Compensation Arrangements
	Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.
	Income Taxes
	The Company calculates and provides for income taxes in each of the tax jurisdictions in which it operates. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax and financial statement bases of assets and liabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized. The Company establishes liabilities or reduces assets for uncertain tax positions when the Company believes those tax positions are not more likely than not of being sustained if challenged. Each fiscal quarter, the Company evaluates these uncertain tax positions and adjusts the related tax assets and liabilities in light of changing facts and circumstances.
	Translation of Non-U.S. Currency Amounts
	Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated at average foreign currency exchange rates prevailing during the fiscal year. Translation adjustments are included in Accumulated other comprehensive loss. Gains and losses arising from intercompany foreign currency transactions that are of a long-term investment nature are reported in the same manner as translation adjustments.
	Cash and Cash Equivalents
	Cash and cash equivalents consist of all cash balances and liquid investments with original maturities of three months or less, including money market funds of $475,000 and $650,000 as of August 31, 2014 and 2013, respectively. Cash and cash equivalents also includes restricted cash of $45,132 as of August 31, 2014 and 2013, which primarily relates to cash held to meet certain insurance requirements. As a result of certain subsidiaries’ cash management systems, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are classified as Current portion of long term debt and bank borrowings.
	Client Receivables, Unbilled Services and Allowances
	The Company records its client receivables and unbilled services at their face amounts less allowances. On a periodic basis, the Company evaluates its receivables and unbilled services and establishes allowances based on historical experience and other currently available information. As of August 31, 2014 and 2013, total allowances recorded for client receivables and unbilled services were $82,643 and $91,716, respectively. The allowance reflects the Company’s best estimate of collectibility risks on outstanding receivables and unbilled services. In limited circumstances, the Company agrees to extend financing to certain clients. The terms vary by contract, but generally payment for services is contractually linked to the achievement of specified performance milestones.
	Concentrations of Credit Risk
	The Company’s financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments, client receivables and unbilled services, are exposed to concentrations of credit risk. The Company places its cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limits the amount of credit exposure with any one financial institution and conducts ongoing evaluation of the credit worthiness of the financial institutions with which it does business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited.
	Investments
	All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Non-current investments are primarily non-marketable equity securities of privately held companies and are accounted for using either the equity or cost methods of accounting, in accordance with the requirements of ASC 323, Investments- Equity Method and Joint Ventures. Marketable securities are classified as available-for-sale investments and reported at fair value with changes in unrealized gains and losses recorded as a separate component of Accumulated other comprehensive loss until realized. Interest and amortization of premiums and discounts for debt securities are included in Interest income.
	Property and Equipment
	Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives:
	Computers, related equipment and software	2 to 7 years
	Furniture and fixtures	5 to 10 years
	Leasehold improvements	Lesser of lease term or 15 years
	Goodwill
	Goodwill represents the excess of the purchase price of an acquired entity over the fair value of net assets acquired. The Company reviews the recoverability of goodwill by reportable operating segment annually, or more frequently when indicators of impairment exist. Based on the results of its annual impairment analysis, the Company determined that no impairment existed as of August 31, 2014 and 2013, as each reportable operating segment’s estimated fair value substantially exceeded its carrying value.
	Long-Lived Assets
	Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and expense is recorded at an amount required to reduce the carrying amount to fair value.
	Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one to fifteen years.
	Operating Expenses
	Selected components of operating expenses were as follows:
		Fiscal
		2014			2013		2012
	Training costs	$	786,517		$	878,108	$	857,574
	Research and development costs	639,513			715,094		559,611
	Advertising costs	87,559			90,310		81,640
	(Release of) provision for doubtful accounts (1)	(12,867		)	32,238		(204		)
	_______________
	-1	For additional information, see “Client Receivables, Unbilled Services and Allowances”
	Recently Adopted Accounting Pronouncement
	In September 2013, the Company adopted guidance issued by the Financial Accounting Standards Board (“FASB”), which requires enhanced disclosures about certain financial instruments and derivative instruments that are offset in the Consolidated Balance Sheets or that are subject to enforceable master netting arrangements. The guidance also requires the disclosure of the gross amounts subject to rights of offset, amounts of offset and the related net exposure. The adoption of this guidance did not have a material impact on the Consolidated Financial Statements. For additional information related to master netting arrangements, see Note 7 (Derivative Financial Instruments) to these Consolidated Financial Statements.
	New Accounting Pronouncement
	On May 28, 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which will replace most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The ASU will be effective for the Company beginning September 1, 2017, including interim periods in its fiscal year 2018, and allows for both retrospective and prospective methods of adoption. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its Consolidated Financial Statements.

REORGANIZATION_BENEFITS_COSTS_

REORGANIZATION (BENEFITS) COSTS, NET	12 Months Ended
	Aug. 31, 2014
Restructuring and Related Activities [Abstract]	'
REORGANIZATION (BENEFITS) COSTS, NET	'
	REORGANIZATION (BENEFITS) COSTS, NET
	In fiscal 2001, the Company accrued reorganization liabilities in connection with its transition to a corporate structure. These included liabilities for certain individual income tax exposures related to the transfer of interests in certain entities to the Company as part of the reorganization. The Company recorded reorganization expense and the related liability where such liabilities were probable. Interest accruals were made to cover reimbursement of interest on such tax assessments.
	The Company’s reorganization activity was as follows:
		Fiscal
		2014			2013			2012
	Reorganization liability, beginning of year	$	18,461		$	268,806		$	307,286
	Final determinations	(18,531		)	(273,945		)	—
	Interest expense accrued	516			1,903			1,691
	Other adjustments	(1,033		)	3,532			—
	Foreign currency translation	587			18,165			(40,171		)
	Reorganization liability, end of year	$	—		$	18,461		$	268,806
	As a result of final determinations during fiscal 2014 and 2013, these reorganization liabilities were no longer probable. Accordingly, the Company recorded reorganization benefits of $18,531 and $273,945, respectively, in its Consolidated Income Statements associated with releasing these liabilities, resulting in no remaining reorganization liabilities as of August 31, 2014.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Aug. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'
ACCUMULATED OTHER COMPREHENSIVE LOSS	'
	ACCUMULATED OTHER COMPREHENSIVE LOSS
	The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture SCA:
		Fiscal
		2014			2013			2012
	Foreign currency translation
	Beginning balance	$	(434,913	)	$	(160,908	)	$	171,070
	Foreign currency translation	91,170			(280,128		)	(334,750		)
	Income tax benefit	2,236			4,603			3,491
	Portion attributable to noncontrolling interests	2,181			1,520			(719		)
	Foreign currency translation, net of tax	95,587			(274,005		)	(331,978		)
	Ending balance	(339,326		)	(434,913		)	(160,908		)
	Defined benefit plans
	Beginning balance	(456,180		)	(538,415		)	(333,006		)
	Actuarial (losses) gains	(177,243		)	162,975			(366,711		)
	Prior service costs arising during the period	(468		)	(45,653		)	—
	Reclassifications into net periodic pension and post-retirement expense (1)	20,026			33,393			28,070
	Income tax benefit (expense)	45,459			(68,300		)	132,764
	Portion attributable to noncontrolling interests	229			(180		)	468
	Defined benefit plans, net of tax	(111,997		)	82,235			(205,409		)
	Ending balance	(568,177		)	(456,180		)	(538,415		)
	Cash flow hedges
	Beginning balance	(225,069		)	(19,277		)	36,907
	Unrealized gains (losses)	222,100			(365,203		)	(146,532		)
	Reclassification adjustments into Cost of services	101,026			49,954			55,068
	Income tax (expense) benefit	(114,325		)	109,005			35,152
	Portion attributable to noncontrolling interests	(426		)	452			128
	Cash flow hedges, net of tax	208,375			(205,792		)	(56,184		)
	Ending balance	(16,694		)	(225,069		)	(19,277		)
	Marketable securities
	Beginning balance	—			5			(1,070		)
	Unrealized gains	—			—			142
	Reclassification adjustments into Other (expense) income, net	—			(5		)	935
	Portion attributable to noncontrolling interests	—			—			(2		)
	Marketable securities, net of tax	—			(5		)	1,075
	Ending balance	—			—			5
	Accumulated other comprehensive loss	$	(924,197	)	$	(1,116,162	)	$	(718,595	)
	_______________
	-1	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Aug. 31, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	PROPERTY AND EQUIPMENT
	The components of Property and equipment, net were as follows:
		August 31,
		2014			2013
	Buildings and land	$	3,484		$	3,502
	Computers, related equipment and software	1,452,965			1,379,731
	Furniture and fixtures	320,346			307,199
	Leasehold improvements	769,614			697,454
	Property and equipment, gross	2,546,409			2,387,886
	Total accumulated depreciation	(1,752,965		)	(1,608,211		)
	Property and equipment, net	$	793,444		$	779,675

BUSINESS_COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Aug. 31, 2014
Business Combination, Goodwill [Abstract]	'
BUSINESS COMBINATIONS AND GOODWILL	'
	BUSINESS COMBINATIONS
	Fiscal 2014
	On December 4, 2013, the Company acquired Procurian Inc. (“Procurian”), a provider of procurement business process solutions, for $386,407, net of cash acquired. This acquisition enhanced Accenture’s capabilities in procurement business process outsourcing across a range of industries and resulted in approximately 780 employees joining Accenture. In connection with this acquisition, the Company recorded goodwill of $305,627, which was allocated to all five reportable operating segments, and intangible assets of $60,514, primarily consisting of customer-related and technology intangibles. The goodwill is substantially non-deductible for U.S. federal income tax purposes. The intangible assets are being amortized over one to twelve years. The pro forma effects of this acquisition on the Company’s operations were not material.
	During fiscal 2014, the Company also completed other individually immaterial acquisitions for total consideration of $320,225, net of cash acquired. These acquisitions were completed primarily to expand the Company’s products and services offerings. In connection with these acquisitions, the Company recorded goodwill of $256,704, which was allocated among the reportable operating segments, and intangible assets of $80,305, primarily consisting of customer-related and technology intangibles. The goodwill is partially deductible for U.S. federal income tax purposes. The intangible assets are being amortized over one to twelve years. The pro forma effects of these acquisitions on the Company’s operations were not material.
	Fiscal 2013
	On July 8, 2013, the Company acquired Acquity Group Ltd. (“Acquity”), a provider of strategy, digital marketing and technical services, for $282,985, net of cash acquired. This acquisition expanded Accenture’s range of digital marketing services and resulted in more than 600 Acquity employees joining Accenture. In connection with this acquisition, the Company recorded goodwill of $215,979, which was allocated to the Products, Communications, Media & Technology and Financial Services reportable operating segments, and intangible assets of $55,972, primarily consisting of customer-related and technology intangibles. The intangible assets are being amortized over one to ten years. The pro forma effects on the Company’s operations were not material.
	During fiscal 2013, the Company also completed other individually immaterial acquisitions, including a provider of clinical and regulatory information management solutions and software for the pharmaceutical industry and a provider of loan origination software and electronic document management services, for total consideration of $521,003, net of cash acquired. These acquisitions were completed primarily to expand the Company’s products and services offerings. In connection with these acquisitions, the Company recorded goodwill of $405,151, which was allocated among the reportable operating segments, and intangible assets of $122,012, primarily consisting of customer-related and technology intangibles. The intangible assets are being amortized over one to fifteen years. The pro forma effects on the Company’s operations were not material.
	Fiscal 2012
	During fiscal 2012, the Company completed several individually immaterial acquisitions, including a provider of residential and commercial mortgage processing services, for total consideration of $174,383, net of cash acquired. In connection with these acquisitions, the Company recorded goodwill of $123,817, which was allocated among the reportable operating segments, and intangible assets of $57,732, primarily consisting of customer-related intangibles. The intangible assets are being amortized over three to seven years. The pro forma effects on the Company’s operations were not material.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Aug. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets Disclosure [Text Block]	'
	GOODWILL AND INTANGIBLE ASSETS
	Goodwill
	The changes in the carrying amount of goodwill by reportable operating segment were as follows:
		August 31, 2012			Additions/			Foreign			August 31, 2013			Additions/			Foreign			August 31, 2014
					Adjustments			Currency						Adjustments			Currency
								Translation									Translation
	Communications, Media &	$	168,413		$	69,879		$	(3,848	)	$	234,444		$	101,726		$	2,685		$	338,855
	Technology
	Financial Services	407,956			182,800			(8,107		)	582,649			119,202			5,242			707,093
	Health & Public Service	285,333			10,287			(576		)	295,044			79,126			882			375,052
	Products	270,178			347,847			(1,017		)	617,008			216,921			2,929			836,858
	Resources	83,503			9,988			(4,050		)	89,441			46,556			2,039			138,036
	Total	$	1,215,383		$	620,801		$	(17,598	)	$	1,818,586		$	563,531		$	13,777		$	2,395,894
	Goodwill includes immaterial adjustments related to prior period acquisitions.
	Intangible Assets
	The Company’s definite-lived intangible assets by major asset class are as follows:
			August 31,
			2014									2013
	Intangible Asset Class		Gross Carrying Amount			Accumulated Amortization			Net Carrying Amount			Gross Carrying Amount			Accumulated Amortization			Net Carrying Amount
	Customer-related		$	334,768		$	88,447		$	246,321		$	228,627		$	56,462		$	172,165
	Technology		113,938			41,536			72,402			91,977			22,777			69,200
	Patents		135,022			70,299			64,723			124,749			63,276			61,473
	Other		37,524			23,090			14,434			57,117			34,004			23,113
	Total		$	621,252		$	223,372		$	397,880		$	502,470		$	176,519		$	325,951
	Total amortization related to the Company’s intangible assets was $75,232 and $52,876 for fiscal 2014 and 2013, respectively. Estimated future amortization related to intangible assets held at August 31, 2014 is as follows:
	Fiscal Year		Estimated Amortization
	2015		$	72,404
	2016		62,536
	2017		55,583
	2018		49,870
	2019		33,992
	Thereafter		123,495
	Total		$	397,880

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Aug. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE FINANCIAL INSTRUMENTS	'
	DERIVATIVE FINANCIAL INSTRUMENTS
	In the normal course of business, the Company uses derivative financial instruments to manage foreign currency exchange rate risk. Derivative transactions are governed by a uniform set of policies and procedures covering areas such as authorization, counterparty exposure and hedging practices. Positions are monitored using techniques such as market value and sensitivity analyses. The Company does not enter into derivative transactions for trading purposes. The Company classifies cash flows from its derivative programs as cash flows from operating activities in the Consolidated Cash Flows Statements.
	Certain derivatives also give rise to credit risks from the possible non-performance by counterparties. Credit risk is generally limited to the fair value of those contracts that are favorable to the Company, and the maximum amount of loss due to credit risk, based on the gross fair value of all of the Company’s derivative financial instruments, was $59,099 as of August 31, 2014.
	The Company also utilizes standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. These provisions may reduce the Company’s potential overall loss resulting from the insolvency of a counterparty and reduce a counterparty’s potential overall loss resulting from the insolvency of the Company. Additionally, these agreements contain early termination provisions triggered by adverse changes in a counterparty’s credit rating, thereby enabling the Company to accelerate settlement of a transaction prior to its contractual maturity and potentially decrease the Company’s realized loss on an open transaction. Similarly, a decrement in the Company’s credit rating could trigger a counterparty’s early termination rights, thereby enabling a counterparty to accelerate settlement of a transaction prior to its contractual maturity and potentially increase the Company’s realized loss on an open transaction. The aggregate fair value of the Company’s derivative instruments with credit-risk-related contingent features that are in a liability position as of August 31, 2014 was $80,969.
	The Company’s derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Fair values for derivative financial instruments are based on prices computed using third-party valuation models and are classified as Level 2 in accordance with the three-level hierarchy of fair value measurements. All of the significant inputs to the third-party valuation models are observable in active markets. Inputs include current market-based parameters such as forward rates, yield curves and credit default swap pricing. For additional information related to the three-level hierarchy of fair value measurements, see Note 10 (Retirement and Profit Sharing Plans) to these Consolidated Financial Statements.
	Cash Flow Hedges
	Certain of the Company’s subsidiaries are exposed to currency risk through their use of resources supplied by the Company’s Global Delivery Network. To mitigate this risk, the Company uses foreign currency forward contracts to hedge the foreign exchange risk of the forecasted intercompany expenses denominated in foreign currencies for up to three years in the future. The Company has designated these derivatives as cash flow hedges. As of August 31, 2014 and 2013, the Company held no derivatives that were designated as fair value or net investment hedges.
	In order for a derivative to qualify for hedge accounting, the derivative must be formally designated as a fair value, cash flow or net investment hedge by documenting the relationship between the derivative and the hedged item. The documentation includes a description of the hedging instrument, the hedge item, the risk being hedged, the Company’s risk management objective and strategy for undertaking the hedge, the method for assessing the effectiveness of the hedge and the method for measuring hedge ineffectiveness. Additionally, the hedge relationship must be expected to be highly effective at offsetting changes in either the fair value or cash flows of the hedged item at both inception of the hedge and on an ongoing basis. The Company assesses the ongoing effectiveness of its hedges using the Hypothetical Derivative Method, which measures hedge ineffectiveness based on a comparison of the change in fair value of the actual derivative designated as the hedging instrument and the change in fair value of a hypothetical derivative. The hypothetical derivative would have terms that identically match the critical terms of the hedged item. The Company measures and records hedge ineffectiveness at the end of each fiscal quarter.
	For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statement during the period in which the hedged transaction is recognized. The amounts related to derivatives designated as cash flow hedges that were reclassified into Cost of services were a net loss of $101,026, $49,954 and $55,068 during fiscal 2014, 2013 and 2012, respectively. The ineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Other (expense) income, net in the Consolidated Income Statement and for fiscal 2014, 2013 and 2012, was not material. In addition, the Company did not discontinue any cash flow hedges during fiscal 2014, 2013 and 2012. As of August 31, 2014, $19,955 of net unrealized losses related to derivatives designated as cash flow hedges and recorded in Accumulated other comprehensive loss is expected to be reclassified into earnings in the next 12 months.
	Other Derivatives
	The Company also uses foreign currency forward contracts, which have not been designated as hedges, to hedge balance sheet exposures, such as intercompany loans. These instruments are generally short-term in nature, with typical maturities of less than one year, and are subject to fluctuations in foreign exchange rates. Realized gains or losses and changes in the estimated fair value of these derivatives were a net gain of $78,446 and a net loss of $142,432 for fiscal 2014 and 2013, respectively. Gains and losses on these contracts are recorded in Other (expense) income, net in the Consolidated Income Statement and are offset by gains and losses on the related hedged items.
	Fair Value of Derivative Instruments
	The notional and fair values of all derivative instruments were as follows:
		August 31,
		2014			2013
	Assets
	Cash Flow Hedges
	Other current assets	$	21,148		$	—
	Other non-current assets	20,875			—
	Other Derivatives
	Other current assets	17,076			4,805
	Total assets	$	59,099		$	4,805
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	41,103		$	187,525
	Other non-current liabilities	24,474			159,155
	Other Derivatives
	Other accrued liabilities	15,392			72,017
	Total liabilities	$	80,969		$	418,697
	Total fair value	$	(21,870	)	$	(413,892	)
	Total notional value	$	5,989,011		$	5,499,224
	The Company utilizes standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for the set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. In the Consolidated Balance Sheets, the Company records derivative assets and liabilities at gross fair value. The potential effect of netting derivative assets against liabilities under the counterparty master agreements was as follows:
		August 31,
		2014			2013
	Net derivative assets	$	22,458		$	1,317
	Net derivative liabilities	44,328			415,209
	Total fair value	$	(21,870	)	$	(413,892	)

BORROWINGS_AND_INDEBTEDNESS

BORROWINGS AND INDEBTEDNESS	12 Months Ended
	Aug. 31, 2014
Debt Disclosure [Abstract]	'
BORROWINGS AND INDEBTEDNESS	'
	BORROWINGS AND INDEBTEDNESS
	As of August 31, 2014, the Company had the following borrowing facilities, including the issuance of letters of credit, to support general working capital purposes:
		Facility		Borrowings
		Amount		Under
				Facilities
	Syndicated loan facility (1)	$	1,000,000	$	—
	Separate, uncommitted, unsecured multicurrency revolving credit facilities (2)	562,665		—
	Local guaranteed and non-guaranteed lines of credit (3)	169,891		—
	Total	$	1,732,556	$	—
	_______________
	-1	This facility, which matures on October 31, 2016, provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate plus a spread. The Company continues to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2014 and 2013, the Company had no borrowings under the facility.
	-2	The Company maintains separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of the Company’s operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2014 and 2013, the Company had no borrowings under these facilities.
	-3	The Company also maintains local guaranteed and non-guaranteed lines of credit for those locations that cannot access the Company’s global facilities. As of August 31, 2014 and 2013, the Company had no borrowings under these various facilities.
	Under the borrowing facilities described above, the Company had an aggregate of $169,510 and $179,186 of letters of credit outstanding as of August 31, 2014 and 2013, respectively. In addition, the Company had total outstanding debt of $26,733 and $25,600 as of August 31, 2014 and 2013, respectively.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
		Fiscal
		2014				2013				2012
	Current taxes
	U.S. federal(1)	$	397,722			$	155,090			$	118,498
	U.S. state and local(1)	46,854				3,425				16,754
	Non-U.S.	751,259				835,934				887,008
	Total current tax expense	1,195,835				994,449				1,022,260
	Deferred taxes
	U.S. federal(1)	26,941				(12,912		)		161,093
	U.S. state and local(1)	2,911				795				27,362
	Non-U.S.	(103,944		)		(197,557		)		(131,474		)
	Total deferred tax (benefit) expense	(74,092		)		(209,674		)		56,981
	Total	$	1,121,743			$	784,775			$	1,079,241
	_______________
	-1	The fiscal 2012 U.S. federal and U.S. state and local current and deferred tax expense reflects the impact of a discretionary cash contribution of $500,000 made to the Company’s U.S. defined benefit pension plan during fiscal 2013.
	The components of Income before income taxes were as follows:
		Fiscal
		2014				2013				2012
	U.S. sources	$	1,119,627			$	1,043,810			$	748,177
	Non-U.S. sources	3,178,074				3,295,484				3,155,997
	Total	$	4,297,701			$	4,339,294			$	3,904,174
	The reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate was as follows:
		Fiscal
		2014			2013			2012
	U.S. federal statutory income tax rate	35	%		35	%		35	%
	U.S. state and local taxes, net	1.3			1.1			1
	Non-U.S. operations taxed at lower rates	(12.1	)		(13.1	)		(13.7	)
	Reorganization final determinations (1)	(0.1	)		(2.2	)		—
	Other final determinations (1)	(1.7	)		(8.2	)		(8.6	)
	Other net activity in unrecognized tax benefits	3			3.8			9.4
	Other, net	0.7			1.7			4.5
	Effective income tax rate	26.1	%		18.1	%		27.6	%
	_______________
	-1	Final determinations include final agreements with tax authorities and expirations of statutes of limitations.
	The effect on deferred tax assets and liabilities of enacted changes in tax laws and tax rates did not have a material impact on the Company’s effective tax rate.
	The components of the Company’s deferred tax assets and liabilities included the following:
		August 31,
		2014				2013
	Deferred tax assets
	Pensions	$	181,605			$	127,515
	Revenue recognition	125,022				97,361
	Compensation and benefits	557,445				498,035
	Share-based compensation	244,985				217,990
	Tax credit carryforwards	87,776				63,156
	Net operating loss carryforwards	207,407				197,691
	Depreciation and amortization	57,789				46,185
	Deferred amortization deductions	526,773				393,392
	Indirect effects of unrecognized tax benefits	383,610				357,093
	Derivatives	7,487				120,229
	Other	60,008				99,182
		2,439,907				2,217,829
	Valuation allowance	(181,868		)		(173,300		)
	Total deferred tax assets	2,258,039				2,044,529
	Deferred tax liabilities
	Revenue recognition	(61,175		)		(71,907		)
	Depreciation and amortization	(148,634		)		(128,106		)
	Investments in subsidiaries	(239,232		)		(159,910		)
	Other	(147,744		)		(69,971		)
	Total deferred tax liabilities	(596,785		)		(429,894		)
	Net deferred tax assets	$	1,661,254			$	1,614,635
	The Company recorded valuation allowances of $181,868 and $173,300 as of August 31, 2014 and 2013, respectively, against deferred tax assets principally associated with certain tax net operating loss and tax credit carryforwards, as the Company believes it is more likely than not that these assets will not be realized. For all other deferred tax assets, the Company believes it is more likely than not that the results of future operations will generate sufficient taxable income to realize these deferred tax assets. During fiscal 2014, the Company recorded a net increase of $8,568 in the valuation allowance. This change relates to valuation allowances on tax credit carryforwards and net operating losses, as the Company believes it is more likely than not that these assets will not be realized.
	The Company had net operating loss carryforwards as of August 31, 2014 of $750,124. Of this amount, $138,026 expires between 2015 and 2024, $7,907 expires between 2025 and 2034, and $604,191 has an indefinite carryforward period. The Company had tax credit carryforwards as of August 31, 2014 of $87,776, of which $57,733 will expire between 2015 and 2024, $9,539 will expire between 2025 and 2034, and $20,504 has an indefinite carryforward period.
As of August 31, 2014, the Company had $1,333,606 of unrecognized tax benefits, of which $643,477, if recognized, would favorably affect the Company’s effective tax rate. As of August 31, 2013, the Company had $1,263,070 of unrecognized tax benefits, of which $647,208, if recognized, would favorably affect the Company’s effective tax rate. The differences of $690,129 and $615,862, respectively, represent items recorded as adjustments to equity and offsetting tax benefits associated with the correlative effects of potential transfer pricing adjustments, state income taxes and timing adjustments.
A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows:
	Fiscal
	2014				2013
Balance, beginning of year	$	1,263,070			$	1,604,745
Additions for tax positions related to the current year	176,342				171,133
Additions for tax positions related to prior years	47,375				124,372
Reductions for tax positions related to prior years	(128,305		)		(533,570		)
Statute of limitations expirations	(20,507		)		(67,891		)
Settlements with tax authorities	(13,495		)		(36,218		)
Cumulative foreign currency translation	9,126				499
Balance, end of year	$	1,333,606			$	1,263,070
The Company recognizes interest and penalties related to unrecognized tax benefits in the Provision for income taxes. During fiscal 2014, 2013 and 2012, the Company recognized expense (benefit) of $16,370, $(46,602) and $(98,765) in interest and penalties, respectively. The Company had accrued interest and penalties related to unrecognized tax benefits of $135,821 ($105,341, net of tax benefits) and $119,937 ($100,939, net of tax benefits) on the Company’s Consolidated Balance Sheets as of August 31, 2014 and 2013, respectively.
The Company is currently under audit by the U.S. Internal Revenue Service for fiscal 2010 and 2011. The Company is also currently under audit in numerous state and non-U.S. tax jurisdictions. Although the outcome of tax audits is always uncertain and could result in significant cash tax payments, the Company does not believe the outcome of these audits will have a material adverse effect on the Company’s consolidated financial position or results of operations. With limited exceptions, the Company is no longer subject to income tax audits by taxing authorities for the years before 2006. The Company believes that it is reasonably possible that its unrecognized tax benefits could decrease by approximately $770,000 or increase by approximately $111,000 in the next 12 months as a result of settlements, lapses of statutes of limitations and other adjustments. The majority of these amounts relate to transfer pricing matters in both U.S. and non-U.S. tax jurisdictions.
As of August 31, 2014, the Company had not recognized a deferred tax liability on $3,403,042 of undistributed earnings for certain foreign subsidiaries, because these earnings are intended to be permanently reinvested. If such earnings were distributed, some countries may impose additional taxes. It is not practicable to determine the amount of the related unrecognized deferred income tax liability.
Portions of the Company’s operations are subject to reduced tax rates or are free of tax under various tax holidays which expire between fiscal 2015 and 2017. Some of the holidays are renewable at reduced levels, under certain conditions, with possible renewal periods through 2027. The income tax benefits attributable to the tax status of these subsidiaries were estimated to be approximately $91,000, $84,000 and $84,000 in fiscal 2014, 2013 and 2012, respectively.

RETIREMENT_AND_PROFIT_SHARING_

RETIREMENT AND PROFIT SHARING PLANS	12 Months Ended
	Aug. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
RETIREMENT AND PROFIT SHARING PLANS	'
	RETIREMENT AND PROFIT SHARING PLANS
	Defined Benefit Pension Plans
	In the United States and certain other countries, the Company maintains and administers defined benefit retirement plans for certain current, retired and resigned employees. In addition, the Company’s U.S. defined benefit pension plans include a frozen plan for former pre-incorporation partners, which is unfunded. Benefits under the employee retirement plans are primarily based on years of service and compensation during the years immediately preceding retirement or termination of participation in the plan. The defined benefit pension disclosures include the Company’s U.S. and material non-U.S. defined benefit pension plans.
	Postemployment Plans
	Certain postemployment benefits, including severance benefits, disability-related benefits and continuation of benefits, such as healthcare benefits and life insurance coverage, are provided to former or inactive employees after employment but before retirement. These costs are not material and are substantially provided for on an accrual basis.
	Assumptions
	The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense for the subsequent year were as follows:
		August 31,
		2014						2013					2012
		U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans		U.S. Plans			Non-U.S. Plans
	Discount rate	4.25	%		3.53	%		5	%		4.18	%	4	%		4.23	%
	Expected rate of return on plan assets	5.5	%		4.55	%		5.5	%		4.79	%	5.5	%		4.72	%
	Rate of increase in future compensation	3.65	%		3.75	%		3.6	%		3.79	%	4	%		3.81	%
	The Company’s methodology for selecting the discount rate for the U.S. Plans is to match the plans’ cash flows to that of the average of two yield curves that provide the equivalent yields on zero-coupon corporate bonds for each maturity. The discount rate assumption for the non-U.S. Plans primarily reflects the market rate for high-quality, fixed-income debt instruments. The discount rate assumptions are based on the expected duration of the benefit payments for each of the Company’s defined benefit pension plans as of the annual measurement date and is subject to change each year. The expected long-term rate of return on plan assets should, over time, approximate the actual long-term returns on defined benefit pension plan assets and is based on historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the asset portfolio.
	Pension Expense
	Pension expense for fiscal 2014, 2013 and 2012 was $87,422, $91,771 and $102,555, respectively.
	Benefit Obligation, Plan Assets and Funded Status
	The changes in the defined benefit pension obligations, plan assets and funded status for fiscal 2014 and 2013 were as follows:
		August 31,
		2014								2013
		U.S. Plans				Non-U.S. Plans				U.S. Plans			Non-U.S. Plans
	Reconciliation of benefit obligation
	Benefit obligation, beginning of year	$	1,614,094			$	1,231,577			$	1,881,544		$	1,145,964
	Service cost	8,680				60,120				11,472			60,173
	Interest cost	79,687				51,335				74,664			47,042
	Participant contributions	—				5,683				—			5,792
	Acquisitions/divestitures/transfers	—				1,491				—			(34		)
	Amendments	—				468				—			(3,120		)
	Curtailments	—				—				—			(471		)
	Actuarial loss (gain)	245,555				181,941				(317,291		)	47,699
	Benefits paid	(38,365		)		(31,155		)		(36,295		)	(38,899		)
	Exchange rate impact	—				17,547				—			(32,569		)
	Benefit obligation, end of year	$	1,909,651			$	1,519,007			$	1,614,094		$	1,231,577
	Reconciliation of fair value of plan assets
	Fair value of plan assets, beginning of year	$	1,565,764			$	913,294			$	1,185,961		$	846,494
	Actual return on plan assets	344,961				74,457				(95,320		)	78,312
	Acquisitions/divestitures/transfers	—				1,385				—			—
	Employer contributions (1)	11,429				53,061				511,418			55,490
	Participant contributions	—				5,683				—			5,792
	Benefits paid	(38,365		)		(31,155		)		(36,295		)	(38,899		)
	Exchange rate impact	—				15,653				—			(33,895		)
	Fair value of plan assets, end of year	$	1,883,789			$	1,032,378			$	1,565,764		$	913,294
	Funded status, end of year	$	(25,862	)		$	(486,629	)		$	(48,330	)	$	(318,283	)
	Amounts recognized in the Consolidated Balance Sheets
	Non-current assets	$	116,470			$	62,040			$	91,316		$	59,758
	Current liabilities	(11,241		)		(8,627		)		(11,570		)	(9,511		)
	Non-current liabilities	(131,091		)		(540,042		)		(128,076		)	(368,530		)
	Funded status, end of year	$	(25,862	)		$	(486,629	)		$	(48,330	)	$	(318,283	)
	_______________
	-1	The Company made a discretionary cash contribution of $500,000 to its U.S. defined benefit pension plan during fiscal 2013.
	Accumulated Other Comprehensive Loss
	The pre-tax accumulated net actuarial loss and prior service credit recognized in Accumulated other comprehensive loss as of August 31, 2014 and 2013 was as follows:
		August 31,
		2014								2013
		U.S. Plans				Non-U.S.				U.S. Plans			Non-U.S.
						Plans							Plans
	Net actuarial loss	$	432,280			$	335,436			$	456,347		$	193,503
	Prior service credit	—				(10,877		)		—			(14,275		)
	Accumulated other comprehensive loss, pre-tax	$	432,280			$	324,559			$	456,347		$	179,228
	The estimated amounts that will be amortized from Accumulated other comprehensive loss as of August 31, 2014 into net periodic pension expense during fiscal 2015 are as follows:
		U.S. Plans				Non-U.S.
						Plans
	Actuarial loss	$	8,981			$	17,750
Prior service credit	—				(2,578		)
Total	$	8,981			$	15,172
Funded Status for Defined Benefit Plans
The accumulated benefit obligation as of August 31, 2014 and 2013 was as follows:
	August 31,
	2014								2013
	U.S. Plans				Non-U.S.				U.S. Plans			Non-U.S.
					Plans							Plans
Accumulated benefit obligation	$	1,899,616			$	1,392,969			$	1,603,868		$	1,134,505
The following information is provided for defined benefit pension plans with projected benefit obligations in excess of plan assets and for plans with accumulated benefit obligations in excess of plan assets as of August 31, 2014 and 2013:
	August 31,
	2014								2013
	U.S. Plans				Non-U.S.				U.S. Plans			Non-U.S.
					Plans							Plans
Projected benefit obligation in excess of plan assets
Projected benefit obligation	$	142,333			$	1,179,305			$	139,646		$	484,162
Fair value of plan assets	—				630,636				—			106,120
	August 31,
	2014								2013
	U.S. Plans				Non-U.S.				U.S. Plans			Non-U.S.
					Plans							Plans
Accumulated benefit obligation in excess of plan assets
Accumulated benefit obligation	$	142,333			$	992,326			$	139,646		$	403,788
Fair value of plan assets	—				536,489				—			81,416
Investment Strategies
U.S. Pension Plans
The overall investment objective of the plans is to provide growth in the defined benefit pension plans’ assets to help fund future defined benefit pension obligations while managing risk in order to meet current defined benefit pension obligations. The plans’ future prospects, their current financial conditions, the Company’s current funding levels and other relevant factors suggest that the plans can tolerate some interim fluctuations in market value and rates of return in order to achieve long-term objectives without undue risk to the plans’ ability to meet their current benefit obligations. The Company recognizes that asset allocation of the defined benefit pension plans’ assets is an important factor in determining long-term performance. Actual asset allocations at any point in time may vary from the target asset allocations and will be dictated by current and anticipated market conditions, required cash flows and investment decisions of the investment committee and the pension plans’ investment funds and managers. Ranges are established to provide flexibility for the asset allocation to vary around the targets without the need for immediate rebalancing.
Non-U.S. Pension Plans
Plan assets in non-U.S. defined benefit pension plans conform to the investment policies and procedures of each plan and to relevant legislation. The pension committee or trustee of each plan regularly, but at least annually, reviews the investment policy and the performance of the investment managers. In certain countries, the trustee is also required to consult with the Company. Asset allocation decisions are made to provide risk adjusted returns that align with the overall investment strategy for each plan. Generally, the investment return objective of each plan is to achieve a total annualized rate of return that exceeds inflation over the long term by an amount based on the target asset allocation mix of that plan. In certain countries, plan assets are invested in funds that are required to hold a majority of assets in bonds, with a smaller proportion in equities. Also, certain plan assets are entirely invested in contracts held with the plan insurer, which determines the strategy. Defined benefit pension plans in certain countries are unfunded.
Risk Management
Plan investments are exposed to certain risks including market, interest rate and operating risk. In order to mitigate significant concentrations of these risks, the assets are invested in a diversified portfolio primarily consisting of fixed income instruments and equities. To minimize asset volatility relative to the liabilities, plan assets allocated to debt securities appropriately match the duration of individual plan liabilities. Equities are diversified between U.S. and non-U.S. index funds and are intended to achieve long term capital appreciation. Plan asset allocation and investment managers’ guidelines are reviewed on a regular basis.
Plan Assets
The Company’s target allocation for fiscal 2015 and weighted-average plan assets allocations as of August 31, 2014 and 2013 by asset category, for defined benefit pension plans were as follows:
	2015 Target						2014					2013
	Allocation
	U.S.			Non-U.S.			U.S.			Non-U.S.		U.S.			Non-U.S.
	Plans			Plans			Plans			Plans		Plans			Plans
Asset Category
Equity securities	10	%		44	%		10	%		39	%	23	%		43	%
Debt securities	90			45			89			47		76			43
Cash and short-term investments	—			2			1			4		1			2
Insurance contracts	—			7			—			6		—			8
Other	—			2			—			4		—			4
Total	100	%		100	%		100	%		100	%	100	%		100	%
Fair Value Measurements
Fair value is the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.
The three-level hierarchy of fair value measurements is based on whether the inputs to those measurements are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. The fair-value hierarchy requires the use of observable market data when available and consists of the following levels:
•	Level 1—Quoted prices for identical instruments in active markets;
•	Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets; and
•	Level 3—Valuations derived from valuation techniques in which one or more significant inputs are unobservable.
The fair values of defined benefit pension plan assets as of August 31, 2014 were as follows:
U.S. Plans
	Level 1				Level 2				Level 3			Total
Equity
U.S. equity securities	$	—			$	112,627			$	—		$	112,627
Non-U.S. equity securities	—				79,462				—			79,462
Fixed Income
U.S. government, state and local debt securities	—				915,821				—			915,821
Non-U.S. government debt securities	—				32,116				—			32,116
U.S. corporate debt securities	—				273,204				—			273,204
Non-U.S. corporate debt securities	—				28,827				—			28,827
Mutual fund debt securities	423,010				—				—			423,010
Cash and short-term investments	—				18,722				—			18,722
Total	$	423,010			$	1,460,779			$	—		$	1,883,789
Non-U.S. Plans
	Level 1				Level 2				Level 3			Total
Equity
U.S. equity securities	$	—			$	61,292			$	—		$	61,292
Non-U.S. equity securities	—				293,025				—			293,025
Mutual fund equity securities	—				53,327				—			53,327
Fixed Income
Non-U.S. government debt securities	11,058				311,816				—			322,874
Non-U.S. corporate debt securities	—				82,861				—			82,861
Mutual fund debt securities	—				74,612				—			74,612
Cash and short-term investments	32,687				6,287				—			38,974
Insurance contracts	—				67,395				—			67,395
Other	—				38,018				—			38,018
Total	$	43,745			$	988,633			$	—		$	1,032,378
There were no transfers between Levels 1 and 2 during fiscal 2014.
Expected Contributions
Generally, annual contributions are made at such times and in amounts as required by law and may, from time to time, exceed minimum funding requirements. The Company estimates it will pay approximately $63,312 in fiscal 2015 related to contributions to its U.S. and non-U.S. defined benefit pension plans and benefit payments related to the unfunded frozen plan for former pre-incorporation partners. The Company has not determined whether it will make additional voluntary contributions for its defined benefit pension plans.
Estimated Future Benefit Payments
Benefit payments for defined benefit pension plans, which reflect expected future service, as appropriate, are expected to be paid as follows:
	U.S. Plans				Non-U.S.
					Plans
2015	$	40,232			$	34,369
2016	42,916				38,812
2017	46,061				45,215
2018	49,402				50,091
2019	53,234				56,352
2020-2024	337,732				373,183
Defined Contribution Plans
In the United States and certain other countries, the Company maintains and administers defined contribution plans for certain current, retired and resigned employees. Defined contribution plans in countries other than the United States and the United Kingdom are individually immaterial. Total expenses recorded for the United States and the United Kingdom defined contribution plans were $196,745, $248,242 and $255,606 in fiscal 2014, 2013 and 2012, respectively.

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Aug. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
SHARE-BASED COMPENSATION	'
	SHARE-BASED COMPENSATION
	Share Incentive Plans
	On February 6, 2013 Accenture’s shareholders approved an amendment to the Accenture plc 2010 Share Incentive Plan (the “Amended 2010 SIP”), which the Board of Directors of Accenture approved on December 6, 2012. The Amended 2010 SIP is substantially the same as the Accenture plc 2010 Share Incentive Plan (the “2010 SIP”), except that it was amended to authorize an additional 24,000,000 shares and expressly prohibit the repricing of options and share appreciation rights. The 2010 SIP was originally approved by Accenture’s shareholders on February 4, 2010. No new awards were granted under the 2001 Share Incentive Plan (the “2001 SIP”) on or after February 4, 2010, and any share capacity remaining under the 2001 SIP was cancelled and not incorporated in the 2010 SIP. However, outstanding awards granted under the 2001 SIP, before the approval of the 2010 SIP, continue to be satisfied from shares authorized under the 2001 SIP.
	The Amended 2010 SIP is administered by the Compensation Committee of the Board of Directors of Accenture and provides for the grant of nonqualified share options, incentive stock options, restricted share units and other share-based awards. A maximum of 74,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2014, there were 29,654,594 shares available for future grants under the Amended 2010 SIP. Accenture plc Class A ordinary shares covered by awards that terminate, lapse or are cancelled may again be used to satisfy awards under the Amended 2010 SIP. Accenture issues new Accenture plc Class A ordinary shares and shares from treasury for shares delivered under the Amended 2010 SIP.
	A summary of information with respect to share-based compensation is as follows:
		Fiscal
		2014			2013			2012
	Total share-based compensation expense included in Net income	$	671,301		$	615,878		$	538,086
	Income tax benefit related to share-based compensation included in Net income	206,007			186,839			167,109
	Restricted Share Units
	Under the Amended 2010 SIP, participants may be, and previously under the 2001 SIP participants were, granted restricted share units, each of which represents an unfunded, unsecured right, which is nontransferable except in the event of death of the participant, to receive an Accenture plc Class A ordinary share on the date specified in the participant’s award agreement. The fair value of the awards is based on the Company’s stock price on the date of grant. The restricted share units granted under these plans are subject to cliff or graded vesting, generally ranging from two to seven years. For awards with graded vesting, compensation expense is recognized over the vesting term of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. Restricted share unit activity during fiscal 2014 was as follows:
		Number of Restricted		Weighted Average
		Share Units		Grant-Date Fair Value
	Nonvested balance as of August 31, 2013	31,709,044		$	52.32
	Granted (1)	9,218,348		80.61
	Vested (2)	(12,520,543	)	50.24
	Forfeited	(1,526,836	)	59.11
	Nonvested balance as of August 31, 2014	26,880,013		$	62.61
	_______________
	-1	The weighted average grant-date fair value for restricted share units granted for fiscal 2014, 2013 and 2012 was $80.61, $67.56 and $53.98, respectively.
	-2	The total grant-date fair value of restricted share units vested for fiscal 2014, 2013 and 2012 was $628,999, $613,920 and $488,085, respectively.
	As of August 31, 2014, there was $588,099 of total restricted share unit compensation expense related to nonvested awards not yet recognized, which is expected to be recognized over a weighted average period of 1.3 years. As of August 31, 2014, there were 1,182,404 restricted share units vested but not yet delivered as Accenture plc Class A ordinary shares.
	Stock Options
	Stock options may be granted to members of Accenture Leadership and other employees under the Amended 2010 SIP and were previously granted under the 2001 SIP. Options generally have an exercise price that is at least equal to the fair value of the Accenture plc Class A ordinary shares on the date the option is granted. Options granted under the Amended 2010 SIP and previously under the 2001 SIP are subject to cliff or graded vesting, generally ranging from two to five years, and generally have a contractual term of ten years. For awards with graded vesting, compensation expense is recognized over the vesting period of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. The fair value of each options grant is estimated on the date of grant using the Black-Scholes-Merton option pricing model. Stock option activity for fiscal 2014 was as follows:
		Number		Weighted			Weighted Average		Aggregate
		of Options		Average			Remaining		Intrinsic
				Exercise  Price			Contractual Term		Value
							(In Years)
	Options outstanding as of August 31, 2013	3,714,409		$	25.18		1.5		$	175,110
	Granted	—		—
	Exercised	(1,861,793	)	25.12
	Forfeited	(30,585	)	24.31
	Options outstanding as of August 31, 2014	1,822,031		$	25.25		0.6		$	101,431
	Options exercisable as of August 31, 2014	1,811,151		$	25.2		0.6		$	100,926
	Options exercisable as of August 31, 2013	3,660,375		25.04			1.4		173,051
	Options exercisable as of August 31, 2012	5,715,100		24.32			2.2		212,750
	Other information pertaining to option activity is as follows:
		Fiscal
		2014			2013			2012
	Total fair value of stock options vested	$	561		$	771		$	726
	Total intrinsic value of stock options exercised	100,213			100,487			83,470
	There were no stock options granted during fiscal 2014, 2013 and 2012. Cash received from the exercise of stock options was $46,760 and the income tax benefit realized from the exercise of stock options was $21,848 for fiscal 2014. As of August 31, 2014, there was $15 of total stock option compensation expense related to nonvested awards not yet recognized, which is expected to be recognized over a weighted average period of 0.6 years.
	Employee Share Purchase Plan
	2010 ESPP
	The 2010 Employee Share Purchase Plan (the “2010 ESPP”) is a nonqualified plan that provides eligible employees of the Company with an opportunity to purchase Accenture plc Class A ordinary shares through payroll deductions. Under the 2010 ESPP, eligible employees may purchase Accenture plc Class A ordinary shares through the Employee Share Purchase Plan (the “ESPP”) or the Voluntary Equity Investment Program (the “VEIP”). Under the ESPP, eligible employees may elect to contribute 1% to 10% of their compensation during each semi-annual offering period (up to $7.5 per offering period) to purchase Accenture plc Class A ordinary shares at a discount. Under the VEIP, eligible members of Accenture Leadership may elect to contribute up to 30% of their compensation towards the monthly purchase of Accenture plc Class A ordinary shares at fair market value. At the end of the VEIP program year, Accenture Leadership participants, who did not withdraw from the program, will be granted restricted share units under the Amended 2010 SIP equal to 50% of the number of shares purchased during that year.
	A maximum of 45,000,000 Accenture plc Class A ordinary shares may be issued under the 2010 ESPP. As of August 31, 2014, Accenture had issued 30,497,431 Accenture plc Class A ordinary shares under the 2010 ESPP. Accenture issued 7,067,832, 6,916,088 and 7,406,727 shares to employees in fiscal 2014, 2013 and 2012, respectively, under the 2010 ESPP.

SHAREHOLDERS_EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Aug. 31, 2014
Equity [Abstract]	'
SHAREHOLDERS' EQUITY	'
	SHAREHOLDERS’ EQUITY
	SCA Class I Common Shares
	Members of Accenture Leadership in certain countries, including the United States, received Accenture SCA Class I common shares in connection with the Company’s transition to a corporate structure. Only Accenture, the Company and its current and former senior executives and their permitted transferees hold Accenture SCA Class I common shares. Each Accenture SCA Class I common share entitles its holder to one vote on all matters submitted to a vote of shareholders of Accenture SCA and entitles its holders to dividends and liquidation payments.
	Accenture SCA is obligated, at the option of the holder, to redeem any outstanding Accenture SCA Class I common share at a redemption price per share generally equal to its current market value as determined in accordance with Accenture SCA’s articles of association. Under Accenture SCA’s articles of association, the market value of a Class I common share will be deemed to be equal to (i) the average of the high and low sales prices of an Accenture plc Class A ordinary share as reported on the New York Stock Exchange (or on such other designated market on which the Class A ordinary shares trade), net of customary brokerage and similar transaction costs, or (ii) if Accenture sells its Class A ordinary shares on the date that the redemption price is determined (other than in a transaction with any employee or an affiliate or pursuant to a preexisting obligation), the weighted average sales price of an Accenture plc Class A ordinary share on the New York Stock Exchange (or on such other market on which the Class A ordinary shares primarily trade), net of customary brokerage and similar transaction costs. Accenture SCA may, at its option, pay this redemption price with cash or by delivering Accenture plc Class A ordinary shares on a one-for-one basis. Each holder of Class I common shares is entitled to a pro rata part of any dividend and to the value of any remaining assets of Accenture SCA after payment of its liabilities upon dissolution.

MATERIAL_TRANSACTIONS_AFFECTIN

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY

12 Months Ended

Aug. 31, 2014

Equity [Abstract]

'

MATERIAL TRANSACTION AFFECTING SHAREHOLDERS' EQUITY

'

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY

Share Purchases and Redemptions

The Board of Directors of Accenture has authorized funding for purchases and redemptions of Accenture plc Class A ordinary shares, Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares held by the Company’s current and former members of Accenture Leadership and their permitted transferees. As of August 31, 2014, Accenture’s and the Company’s aggregate available authorization was $4,746,347 for these share purchase programs and Accenture’s publicly announced open-market share purchase program.

The Company’s share purchase activity during fiscal 2014 was as follows:

Accenture SCA Class  I

Common Shares and Accenture

Canada Holdings Inc.  Exchangeable Shares

Shares

Amount

Accenture SCA Class I common shares

1,845,036

$

146,267

Accenture Canada Holdings Inc. exchangeable shares

124,346

9,794

Total

1,969,382

$

156,061

Other Share Redemptions

During fiscal 2014, Accenture issued 1,242,209 Accenture plc Class A ordinary shares upon redemptions of an equivalent number of Accenture SCA Class I common shares pursuant to Accenture’s registration statement on Form S-3 (the “registration statement”). The registration statement allows Accenture, at the Company’s option, to issue freely tradable Accenture plc Class A ordinary shares in lieu of cash upon redemptions of Accenture SCA Class I common shares held by current and former members of Accenture Leadership and their permitted transferees.

Dividends

The Company’s dividend activity during fiscal 2014 was as follows:

Dividend Per Share

Accenture SCA Class I Common

Accenture Canada Holdings Inc.

Total Cash Outlay

Shares

Exchangeable Shares

Dividend Payment Date

Record Date

Cash Outlay

Record Date

Cash Outlay

November 15, 2013

$

0.93

October 8, 2013

$

628,852

October 8, 2013

$

1,382

$

630,234

May 15, 2014

0.93

April 8, 2014

623,363

April 8, 2014

1,319

624,682

Total Dividends

$

1,252,215

$

2,701

$

1,254,916

The payment of the cash dividends also resulted in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

Subsequent Event

On September 23, 2014, the Board of Directors of Accenture declared a semi-annual cash dividend of $1.02 per share on its Class A ordinary shares for shareholders of record at the close of business on October 17, 2014. Accenture will cause the Company to declare a semi-annual cash dividend of $1.02 per share on its Class I common shares for shareholders of record at the close of business on October 14, 2014. Both dividends are payable on November 17, 2014. The payment of the cash dividends will result in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

LEASE_COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Aug. 31, 2014
Leases [Abstract]	'
LEASE COMMITMENTS	'
	LEASE COMMITMENTS
	The Company has operating leases, principally for office space, with various renewal options. Substantially all operating leases are non-cancelable or cancelable only by the payment of penalties. Rental expense in agreements with rent holidays and scheduled rent increases is recorded on a straight-line basis over the lease term. Rental expense, including operating costs and taxes, and sublease income from third parties during fiscal 2014, 2013 and 2012 was as follows:
		Fiscal
		2014			2013			2012
	Rental expense	$	539,711		$	529,342		$	541,182
	Sublease income from third parties	(29,482		)	(31,663		)	(33,171		)
	Future minimum rental commitments under non-cancelable operating leases as of August 31, 2014 were as follows:
		Operating			Operating
		Lease			Sublease
		Payments			Income
	2015	$	482,155		$	(26,594	)
	2016	386,962			(21,157		)
	2017	298,719			(16,339		)
	2018	217,197			(13,170		)
	2019	170,804			(12,154		)
	Thereafter	608,229			(5,707		)
		$	2,164,066		$	(95,121	)

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Aug. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	Commitments
	The Company has the right to purchase or may also be required to purchase substantially all of the remaining outstanding shares of its Avanade Inc. subsidiary (“Avanade”) not owned by the Company at fair value if certain events occur. Certain holders of Avanade common stock and options to purchase the stock have put rights that, under certain circumstances and conditions, would require Avanade to redeem shares of its stock at fair value. As of August 31, 2014 and 2013, the Company has reflected the fair value of $95,581 and $94,310, respectively, related to Avanade’s redeemable common stock and the intrinsic value of the options on redeemable common stock in Other accrued liabilities in the Consolidated Balance Sheets.
	Indemnifications and Guarantees
	In the normal course of business and in conjunction with certain client engagements, the Company has entered into contractual arrangements through which it may be obligated to indemnify clients with respect to certain matters. These arrangements with clients can include provisions whereby the Company has joint and several liability in relation to the performance of certain contractual obligations along with third parties also providing services and products for a specific project. In addition, the Company’s consulting arrangements may include warranty provisions that the Company’s solutions will substantially operate in accordance with the applicable system requirements. Indemnification provisions are also included in arrangements under which the Company agrees to hold the indemnified party harmless with respect to third-party claims related to such matters as title to assets sold or licensed or certain intellectual property rights.
	Typically, the Company has contractual recourse against third parties for certain payments made by the Company in connection with arrangements where third-party nonperformance has given rise to the client’s claim. Payments by the Company under any of the arrangements described above are generally conditioned on the client making a claim, which may be disputed by the Company typically under dispute resolution procedures specified in the particular arrangement. The limitations of liability under these arrangements may be expressly limited or may not be expressly specified in terms of time and/or amount.
	As of August 31, 2014 and 2013, the Company’s aggregate potential liability to its clients for expressly limited guarantees involving the performance of third parties was approximately $768,000 and $748,000, respectively, of which all but approximately $8,000 and $15,000, respectively, may be recovered from the other third parties if the Company is obligated to make payments to the indemnified parties as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, the Company cannot reasonably estimate the aggregate maximum potential liability, as it is inherently difficult to predict the maximum potential amount of such payments, due to the conditional nature and unique facts of each particular arrangement.
	To date, the Company has not been required to make any significant payment under any of the arrangements described above. The Company has assessed the current status of performance/payment risk related to arrangements with limited guarantees, warranty obligations, unspecified limitations and/or indemnification provisions and believes that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole.
	Legal Contingencies
	As of August 31, 2014, the Company or its present personnel had been named as a defendant in various litigation matters. The Company and/or its personnel also from time to time are involved in investigations by various regulatory or legal authorities concerning matters arising in the course of its business around the world. Based on the present status of these matters, management believes the range of reasonably possible losses in addition to amounts accrued, net of insurance recoveries, will not have a material effect on the Company’s results of operations or financial condition.

SEGMENT_REPORTING

SEGMENT REPORTING	12 Months Ended
	Aug. 31, 2014
Segment Reporting [Abstract]	'
SEGMENT REPORTING	'
	SEGMENT REPORTING
	Operating segments are components of an enterprise where separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance.
	The Company’s chief operating decision maker is its Chief Executive Officer. The Company’s operating segments are managed separately because each operating segment represents a strategic business unit providing consulting and outsourcing services to clients in different industries.
	The Company’s reportable operating segments are the five operating groups, which are Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources. Information regarding the Company’s reportable operating segments is as follows:
	Fiscal
	2014	Communications, Media &			Financial				Health &		Products		Resources		Other			Total
		Technology			Services				Public
									Service
	Net revenues	$	5,923,821		$	6,511,228			$	5,021,692	$	7,394,980	$	5,135,309	$	15,364		$	30,002,394
	Depreciation (1)	62,110			67,625				63,767		83,903		49,505		—			326,910
	Operating income	770,166			957,347				678,663		991,844		902,492		—			4,300,512
	Net assets as of August 31 (2)	926,952			128,179				791,084		974,546		735,048		(127,396		)	3,428,413
	2013
	Net revenues	$	5,686,370		$	6,165,663			$	4,739,483	$	6,806,615	$	5,143,073	$	21,606		$	28,562,810
	Depreciation (1)	65,857			64,844				62,048		81,888		50,360		—			324,997
	Operating income	785,543			1,002,785				594,417		985,375		970,560		—			4,338,680
	Net assets as of August 31 (2)	712,074			176,601				552,888		667,415		617,743		(54,965		)	2,671,756
	2012
	Net revenues	$	5,906,724		$	5,842,776			$	4,255,631	$	6,562,974	$	5,275,001	$	19,224		$	27,862,330
	Depreciation (1)	64,202			63,251				61,994		72,532		56,013		—			317,992
	Operating income	845,411			809,633				376,125		863,860		976,519		—			3,871,548
	Net assets as of August 31 (2)	582,652			215,741				477,536		533,522		484,095		(91,557		)	2,201,989
	_______________
	-1	Amounts include depreciation on property and equipment controlled by each operating segment, as well as an allocation for depreciation on property and equipment they do not directly control.
	-2	The Company does not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision maker include Receivables from clients, current and non-current Unbilled services, Deferred contract costs and current and non-current Deferred revenues.
	The accounting policies of the operating segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements.
	Revenues are attributed to geographic regions and countries based on where client services are supervised. Information regarding geographic regions and countries is as follows:
	Fiscal	Americas			EMEA(1)				Asia Pacific		Total
	2014
	Net revenues	$	14,201,102		$	11,915,461			$	3,885,831	$	30,002,394
	Reimbursements	925,976			702,016				244,292		1,872,284
	Revenues	15,127,078			12,617,477				4,130,123		31,874,678
	Property and equipment, net as of August 31	297,804			199,681				295,959		793,444
	2013
	Net revenues	$	13,518,623		$	11,047,417			$	3,996,770	$	28,562,810
	Reimbursements	972,217			576,178				283,080		1,831,475
	Revenues	14,490,840			11,623,595				4,279,850		30,394,285
	Property and equipment, net as of August 31	317,759			199,593				262,323		779,675
	2012
	Net revenues	$	12,522,673		$	11,296,207			$	4,043,450	$	27,862,330
	Reimbursements	897,483			697,622				320,550		1,915,655
	Revenues	13,420,156			11,993,829				4,364,000		29,777,985
	Property and equipment, net as of August 31	256,697			206,356				316,441		779,494
	_______________
	-1	EMEA includes Europe, the Middle East and Africa.
	The Company’s business in the United States represented 40%, 39% and 36% of its consolidated net revenues during fiscal 2014, 2013 and 2012, respectively. No other country individually comprised 10% or more of the Company’s consolidated net revenues during these periods.
	The Company conducts business in the following countries that hold 10% or more of its total consolidated Property and equipment, net:
		August 31,
		2014		2013			2012
	United States	29	%	31	%		26	%
	India	22		17			21
	Philippines	8		9			10
	Revenues by type of work were as follows:
		Fiscal
		2014			2013				2012
	Consulting	$	15,737,661		$	15,383,485			$	15,562,321
	Outsourcing	14,264,733			13,179,325				12,300,009
	Net revenues	30,002,394			28,562,810				27,862,330
	Reimbursements	1,872,284			1,831,475				1,915,655
	Revenues	$	31,874,678		$	30,394,285			$	29,777,985

QUARTERLY_DATA

QUARTERLY DATA	12 Months Ended
	Aug. 31, 2014
Quarterly Financial Information Disclosure [Abstract]	'
QUARTERLY DATA	'
	QUARTERLY DATA (unaudited)
	Fiscal 2014	First		Second		Third		Fourth		Annual
		Quarter		Quarter		Quarter		Quarter
	Net revenues	$	7,358,749	$	7,130,667	$	7,735,638	$	7,777,340	$	30,002,394
	Reimbursements	440,947		436,816		504,542		489,979		1,872,284
	Revenues	7,799,696		7,567,483		8,240,180		8,267,319		31,874,678
	Cost of services before reimbursable expenses	4,909,402		4,900,525		5,199,281		5,308,720		20,317,928
	Reimbursable expenses	440,947		436,816		504,542		489,979		1,872,284
	Cost of services	5,350,349		5,337,341		5,703,823		5,798,699		22,190,212
	Operating income	1,091,099		951,282		1,178,766		1,079,365		4,300,512
	Net income	811,646		722,331		881,813		760,168		3,175,958
	Net income attributable to Accenture SCA	799,201		712,635		867,046		743,139		3,122,021
	Fiscal 2013	First		Second		Third		Fourth		Annual
		Quarter		Quarter		Quarter		Quarter
	Net revenues	$	7,219,961	$	7,058,042	$	7,198,140	$	7,086,667	$	28,562,810
	Reimbursements	448,075		435,278		509,795		438,327		1,831,475
	Revenues	7,668,036		7,493,320		7,707,935		7,524,994		30,394,285
	Cost of services before reimbursable expenses	4,853,768		4,827,679		4,760,121		4,737,067		19,178,635
	Reimbursable expenses	448,075		435,278		509,795		438,327		1,831,475
	Cost of services	5,301,843		5,262,957		5,269,916		5,175,394		21,010,110
	Operating income	1,048,674		1,164,532		1,141,971		983,503		4,338,680
	Net income	766,031		1,187,098		874,063		727,327		3,554,519
	Net income attributable to Accenture SCA	756,057		1,177,516		861,530		713,348		3,508,451

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
Basis of presentation	'
	The Consolidated Financial Statements include the accounts of Accenture SCA, a Luxembourg partnership limited by shares, and its controlled subsidiary companies (collectively, the “Company”). Accenture plc (“Accenture”) is the holding company of the Company. Accenture’s only business is to hold Class I common shares in, and to act as the sole general partner of, its subsidiary, the Company. Accenture operates its business through the Company, controls the Company’s management and operations and consolidates the Company’s results in its Consolidated Financial Statements.
	The shares of Accenture Canada Holdings Inc. held by persons other than the Company are treated as a noncontrolling interest in the Consolidated Financial Statements. Purchases and/or redemptions of Accenture Canada Holdings Inc. exchangeable shares are accounted for at carryover basis.
	All references to years, unless otherwise noted, refer to the Company’s fiscal year, which ends on August 31. For example, a reference to “fiscal 2014” means the 12-month period that ended on August 31, 2014. All references to quarters, unless otherwise noted, refer to the quarters of the Company’s fiscal year.
Use of Estimates	'
	The preparation of the Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may be different from those estimates.
Revenue Recognition	'
	Revenue Recognition
	Revenues from contracts for technology integration consulting services where the Company designs/redesigns, builds and implements new or enhanced systems applications and related processes for its clients are recognized on the percentage-of-completion method, which involves calculating the percentage of services provided during the reporting period compared to the total estimated services to be provided over the duration of the contract. Contracts for technology integration consulting services generally span six months to two years. Estimated revenues used in applying the percentage-of-completion method include estimated incentives for which achievement of defined goals is deemed probable. This method is followed where reasonably dependable estimates of revenues and costs can be made. Estimates of total contract revenues and costs are continuously monitored during the term of the contract, and recorded revenues and estimated costs are subject to revision as the contract progresses. Such revisions may result in increases or decreases to revenues and income and are reflected in the Consolidated Financial Statements in the periods in which they are first identified. If the Company’s estimates indicate that a contract loss will occur, a loss provision is recorded in the period in which the loss first becomes probable and reasonably estimable. Contract losses are determined to be the amount by which the estimated total direct and indirect costs of the contract exceed the estimated total revenues that will be generated by the contract and are included in Cost of services and classified in Other accrued liabilities.
	Revenues from contracts for non-technology integration consulting services with fees based on time and materials or cost-plus are recognized as the services are performed and amounts are earned. The Company considers amounts to be earned once evidence of an arrangement has been obtained, services are delivered, fees are fixed or determinable, and collectibility is reasonably assured. In such contracts, the Company’s efforts, measured by time incurred, typically are provided in less than a year and represent the contractual milestones or output measure, which is the contractual earnings pattern. For non-technology integration consulting contracts with fixed fees, the Company recognizes revenues as amounts become billable in accordance with contract terms, provided the billable amounts are not contingent, are consistent with the services delivered, and are earned. Contingent or incentive revenues relating to non-technology integration consulting contracts are recognized when the contingency is satisfied and the Company concludes the amounts are earned.
	Outsourcing contracts typically span several years and involve complex delivery, often through multiple workforces in different countries. In a number of these arrangements, the Company hires client employees and becomes responsible for certain client obligations. Revenues are recognized on outsourcing contracts as amounts become billable in accordance with contract terms, unless the amounts are billed in advance of performance of services, in which case revenues are recognized when the services are performed and amounts are earned. Revenues from time-and-materials or cost-plus contracts are recognized as the services are performed. In such contracts, the Company’s effort, measured by time incurred, represents the contractual milestones or output measure, which is the contractual earnings pattern. Revenues from unit-priced contracts are recognized as transactions are processed based on objective measures of output. Revenues from fixed-price contracts are recognized on a straight-line basis, unless revenues are earned and obligations are fulfilled in a different pattern. Outsourcing contracts can also include incentive payments for benefits delivered to clients. Revenues relating to such incentive payments are recorded when the contingency is satisfied and the Company concludes the amounts are earned.
	Costs related to delivering outsourcing services are expensed as incurred with the exception of certain transition costs related to the set-up of processes, personnel and systems, which are deferred during the transition period and expensed evenly over the period outsourcing services are provided. The deferred costs are specific internal costs or incremental external costs directly related to transition or set-up activities necessary to enable the outsourced services. Generally, deferred amounts are protected in the event of early termination of the contract and are monitored regularly for impairment. Impairment losses are recorded when projected remaining undiscounted operating cash flows of the related contract are not sufficient to recover the carrying amount of contract assets. Deferred transition costs were $598,317 and $539,048 as of August 31, 2014 and 2013, respectively, and are included in Deferred contract costs. Amounts billable to the client for transition or set-up activities are deferred and recognized as revenue evenly over the period outsourcing services are provided. Deferred transition revenues were $543,280 and $515,578 as of August 31, 2014 and 2013, respectively, and are included in non-current Deferred revenues relating to contract costs. Contract acquisition and origination costs are expensed as incurred.
	The Company enters into contracts that may consist of multiple elements. These contracts may include any combination of technology integration consulting services, non-technology integration consulting services or outsourcing services described above. Revenues for contracts with multiple elements are allocated based on the lesser of the element’s relative selling price or the amount that is not contingent on future delivery of another element. The selling price of each element is determined by obtaining third party evidence of fair value of each element and is based on the price charged when the element is sold separately by the Company on a regular basis and not as part of a contract with multiple elements. If the amount of non-contingent revenues allocated to a delivered element accounted for under the percentage-of-completion method of accounting is less than the costs to deliver such services, then such costs are deferred and recognized in future periods when the revenues become non-contingent. Revenues are recognized in accordance with the Company’s accounting policies for the separate elements, as described above. Elements qualify for separation when the services have value on a stand-alone basis, selling price of the separate elements exists and, in arrangements that include a general right of refund relative to the delivered element, performance of the undelivered element is considered probable and substantially in the Company’s control. While determining fair value and identifying separate elements require judgment, generally fair value and the separate elements are readily identifiable as the Company also sells those elements unaccompanied by other elements.
	Revenues recognized in excess of billings are recorded as Unbilled services. Billings in excess of revenues recognized are recorded as Deferred revenues until revenue recognition criteria are met.
	Revenues before reimbursements (“net revenues”) include the margin earned on computer hardware, software and related services resale, as well as revenues from alliance agreements. Reimbursements include billings for travel and other out-of-pocket expenses and third-party costs, such as the cost of hardware, software and related services resales. In addition, Reimbursements include allocations from gross billings to record an amount equivalent to reimbursable costs, where billings do not specifically identify reimbursable expenses. The Company reports revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions.
Employee Share-Based Compensation Arrangements	'
	Employee Share-Based Compensation Arrangements
	Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.
Income Taxes	'
	Income Taxes
	The Company calculates and provides for income taxes in each of the tax jurisdictions in which it operates. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax and financial statement bases of assets and liabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized. The Company establishes liabilities or reduces assets for uncertain tax positions when the Company believes those tax positions are not more likely than not of being sustained if challenged. Each fiscal quarter, the Company evaluates these uncertain tax positions and adjusts the related tax assets and liabilities in light of changing facts and circumstances.
Translation of Non-U.S. Currency Amounts	'
	Translation of Non-U.S. Currency Amounts
	Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated at average foreign currency exchange rates prevailing during the fiscal year. Translation adjustments are included in Accumulated other comprehensive loss. Gains and losses arising from intercompany foreign currency transactions that are of a long-term investment nature are reported in the same manner as translation adjustments.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash equivalents consist of all cash balances and liquid investments with original maturities of three months or less, including money market funds of $475,000 and $650,000 as of August 31, 2014 and 2013, respectively. Cash and cash equivalents also includes restricted cash of $45,132 as of August 31, 2014 and 2013, which primarily relates to cash held to meet certain insurance requirements. As a result of certain subsidiaries’ cash management systems, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are classified as Current portion of long term debt and bank borrowings.
Client Receivables, Unbilled Services and Allowances	'
	Client Receivables, Unbilled Services and Allowances
	The Company records its client receivables and unbilled services at their face amounts less allowances. On a periodic basis, the Company evaluates its receivables and unbilled services and establishes allowances based on historical experience and other currently available information. As of August 31, 2014 and 2013, total allowances recorded for client receivables and unbilled services were $82,643 and $91,716, respectively. The allowance reflects the Company’s best estimate of collectibility risks on outstanding receivables and unbilled services. In limited circumstances, the Company agrees to extend financing to certain clients. The terms vary by contract, but generally payment for services is contractually linked to the achievement of specified performance milestones.
Concentrations of Credit Risk	'
	Concentrations of Credit Risk
	The Company’s financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments, client receivables and unbilled services, are exposed to concentrations of credit risk. The Company places its cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limits the amount of credit exposure with any one financial institution and conducts ongoing evaluation of the credit worthiness of the financial institutions with which it does business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited.
Investments	'
	Investments
	All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Non-current investments are primarily non-marketable equity securities of privately held companies and are accounted for using either the equity or cost methods of accounting, in accordance with the requirements of ASC 323, Investments- Equity Method and Joint Ventures. Marketable securities are classified as available-for-sale investments and reported at fair value with changes in unrealized gains and losses recorded as a separate component of Accumulated other comprehensive loss until realized. Interest and amortization of premiums and discounts for debt securities are included in Interest income.
Property and Equipment	'
	Property and Equipment
	Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives:
	Computers, related equipment and software	2 to 7 years
	Furniture and fixtures	5 to 10 years
	Leasehold improvements	Lesser of lease term or 15 years
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	'
	Goodwill
	Goodwill represents the excess of the purchase price of an acquired entity over the fair value of net assets acquired. The Company reviews the recoverability of goodwill by reportable operating segment annually, or more frequently when indicators of impairment exist. Based on the results of its annual impairment analysis, the Company determined that no impairment existed as of August 31, 2014 and 2013, as each reportable operating segment’s estimated fair value substantially exceeded its carrying value.
Long-Lived Assets	'
	Long-Lived Assets
	Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and expense is recorded at an amount required to reduce the carrying amount to fair value.
	Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one to fifteen years.
Operating Expenses	'
	Operating Expenses
	Selected components of operating expenses were as follows:
		Fiscal
		2014			2013		2012
	Training costs	$	786,517		$	878,108	$	857,574
	Research and development costs	639,513			715,094		559,611
	Advertising costs	87,559			90,310		81,640
	(Release of) provision for doubtful accounts (1)	(12,867		)	32,238		(204		)
	_______________
	-1	For additional information, see “Client Receivables, Unbilled Services and Allowances”
Recently Adopted Accounting Pronouncements	'
	Recently Adopted Accounting Pronouncement
	In September 2013, the Company adopted guidance issued by the Financial Accounting Standards Board (“FASB”), which requires enhanced disclosures about certain financial instruments and derivative instruments that are offset in the Consolidated Balance Sheets or that are subject to enforceable master netting arrangements. The guidance also requires the disclosure of the gross amounts subject to rights of offset, amounts of offset and the related net exposure. The adoption of this guidance did not have a material impact on the Consolidated Financial Statements. For additional information related to master netting arrangements, see Note 7 (Derivative Financial Instruments) to these Consolidated Financial Statements.
	New Accounting Pronouncement
	On May 28, 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which will replace most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The ASU will be effective for the Company beginning September 1, 2017, including interim periods in its fiscal year 2018, and allows for both retrospective and prospective methods of adoption. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its Consolidated Financial Statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
Property and Equipment Estimated Useful Lives	'
	Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives:
	Computers, related equipment and software	2 to 7 years
	Furniture and fixtures	5 to 10 years
	Leasehold improvements	Lesser of lease term or 15 years
Selected Components of Operating Expenses	'
	Selected components of operating expenses were as follows:
		Fiscal
		2014			2013		2012
	Training costs	$	786,517		$	878,108	$	857,574
	Research and development costs	639,513			715,094		559,611
	Advertising costs	87,559			90,310		81,640
	(Release of) provision for doubtful accounts (1)	(12,867		)	32,238		(204		)
	_______________
	-1	For additional information, see “Client Receivables, Unbilled Services and Allowances”

REORGANIZATION_BENEFITS_COSTS_1

REORGANIZATION (BENEFITS) COSTS, NET (Tables)	12 Months Ended
	Aug. 31, 2014
Restructuring and Related Activities [Abstract]	'
Roll forward of Reorganization Liability	'
		Fiscal
		2014			2013			2012
	Reorganization liability, beginning of year	$	18,461		$	268,806		$	307,286
	Final determinations	(18,531		)	(273,945		)	—
	Interest expense accrued	516			1,903			1,691
	Other adjustments	(1,033		)	3,532			—
	Foreign currency translation	587			18,165			(40,171		)
	Reorganization liability, end of year	$	—		$	18,461		$	268,806

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Aug. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'
Components of Accumulated Other Comprehensive Loss	'
		Fiscal
		2014			2013			2012
	Foreign currency translation
	Beginning balance	$	(434,913	)	$	(160,908	)	$	171,070
	Foreign currency translation	91,170			(280,128		)	(334,750		)
	Income tax benefit	2,236			4,603			3,491
	Portion attributable to noncontrolling interests	2,181			1,520			(719		)
	Foreign currency translation, net of tax	95,587			(274,005		)	(331,978		)
	Ending balance	(339,326		)	(434,913		)	(160,908		)
	Defined benefit plans
	Beginning balance	(456,180		)	(538,415		)	(333,006		)
	Actuarial (losses) gains	(177,243		)	162,975			(366,711		)
	Prior service costs arising during the period	(468		)	(45,653		)	—
	Reclassifications into net periodic pension and post-retirement expense (1)	20,026			33,393			28,070
	Income tax benefit (expense)	45,459			(68,300		)	132,764
	Portion attributable to noncontrolling interests	229			(180		)	468
	Defined benefit plans, net of tax	(111,997		)	82,235			(205,409		)
	Ending balance	(568,177		)	(456,180		)	(538,415		)
	Cash flow hedges
	Beginning balance	(225,069		)	(19,277		)	36,907
	Unrealized gains (losses)	222,100			(365,203		)	(146,532		)
	Reclassification adjustments into Cost of services	101,026			49,954			55,068
	Income tax (expense) benefit	(114,325		)	109,005			35,152
	Portion attributable to noncontrolling interests	(426		)	452			128
	Cash flow hedges, net of tax	208,375			(205,792		)	(56,184		)
	Ending balance	(16,694		)	(225,069		)	(19,277		)
	Marketable securities
	Beginning balance	—			5			(1,070		)
	Unrealized gains	—			—			142
	Reclassification adjustments into Other (expense) income, net	—			(5		)	935
	Portion attributable to noncontrolling interests	—			—			(2		)
	Marketable securities, net of tax	—			(5		)	1,075
	Ending balance	—			—			5
	Accumulated other comprehensive loss	$	(924,197	)	$	(1,116,162	)	$	(718,595	)
	_______________
	-1	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Aug. 31, 2014
Property, Plant and Equipment [Abstract]	'
Components of Property and Equipment, Net	'
	The components of Property and equipment, net were as follows:
		August 31,
		2014			2013
	Buildings and land	$	3,484		$	3,502
	Computers, related equipment and software	1,452,965			1,379,731
	Furniture and fixtures	320,346			307,199
	Leasehold improvements	769,614			697,454
	Property and equipment, gross	2,546,409			2,387,886
	Total accumulated depreciation	(1,752,965		)	(1,608,211		)
	Property and equipment, net	$	793,444		$	779,675

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS GOODWILL AND INTAGIBLE ASSETS (Tables)	12 Months Ended
	Aug. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Goodwill [Table Text Block]	'
	The changes in the carrying amount of goodwill by reportable operating segment were as follows:
		August 31, 2012			Additions/			Foreign			August 31, 2013			Additions/			Foreign			August 31, 2014
					Adjustments			Currency						Adjustments			Currency
								Translation									Translation
	Communications, Media &	$	168,413		$	69,879		$	(3,848	)	$	234,444		$	101,726		$	2,685		$	338,855
	Technology
	Financial Services	407,956			182,800			(8,107		)	582,649			119,202			5,242			707,093
	Health & Public Service	285,333			10,287			(576		)	295,044			79,126			882			375,052
	Products	270,178			347,847			(1,017		)	617,008			216,921			2,929			836,858
	Resources	83,503			9,988			(4,050		)	89,441			46,556			2,039			138,036
	Total	$	1,215,383		$	620,801		$	(17,598	)	$	1,818,586		$	563,531		$	13,777		$	2,395,894
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'
	The Company’s definite-lived intangible assets by major asset class are as follows:
			August 31,
			2014									2013
	Intangible Asset Class		Gross Carrying Amount			Accumulated Amortization			Net Carrying Amount			Gross Carrying Amount			Accumulated Amortization			Net Carrying Amount
	Customer-related		$	334,768		$	88,447		$	246,321		$	228,627		$	56,462		$	172,165
	Technology		113,938			41,536			72,402			91,977			22,777			69,200
	Patents		135,022			70,299			64,723			124,749			63,276			61,473
	Other		37,524			23,090			14,434			57,117			34,004			23,113
	Total		$	621,252		$	223,372		$	397,880		$	502,470		$	176,519		$	325,951
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	'
	Estimated future amortization related to intangible assets held at August 31, 2014 is as follows:
	Fiscal Year		Estimated Amortization
	2015		$	72,404
	2016		62,536
	2017		55,583
	2018		49,870
	2019		33,992
	Thereafter		123,495
	Total		$	397,880

DERIVATIVE_FINANCIAL_INSTRUMEN1

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Aug. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Notional and Fair Values of All Derivative Instruments	'
	The notional and fair values of all derivative instruments were as follows:
		August 31,
		2014			2013
	Assets
	Cash Flow Hedges
	Other current assets	$	21,148		$	—
	Other non-current assets	20,875			—
	Other Derivatives
	Other current assets	17,076			4,805
	Total assets	$	59,099		$	4,805
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	41,103		$	187,525
	Other non-current liabilities	24,474			159,155
	Other Derivatives
	Other accrued liabilities	15,392			72,017
	Total liabilities	$	80,969		$	418,697
	Total fair value	$	(21,870	)	$	(413,892	)
	Total notional value	$	5,989,011		$	5,499,224
OffsettingDerivativeAssetsandLiabilities [Table Text Block]	'
	The potential effect of netting derivative assets against liabilities under the counterparty master agreements was as follows:
		August 31,
		2014			2013
	Net derivative assets	$	22,458		$	1,317
	Net derivative liabilities	44,328			415,209
	Total fair value	$	(21,870	)	$	(413,892	)

BORROWINGS_AND_INDEBTEDNESS_Ta

BORROWINGS AND INDEBTEDNESS (Tables)	12 Months Ended
	Aug. 31, 2014
Debt Disclosure [Abstract]	'
Amounts of Borrowing Facilities and Borrwings Under Facilities, Table	'
	As of August 31, 2014, the Company had the following borrowing facilities, including the issuance of letters of credit, to support general working capital purposes:
		Facility		Borrowings
		Amount		Under
				Facilities
	Syndicated loan facility (1)	$	1,000,000	$	—
	Separate, uncommitted, unsecured multicurrency revolving credit facilities (2)	562,665		—
	Local guaranteed and non-guaranteed lines of credit (3)	169,891		—
	Total	$	1,732,556	$	—
	_______________
	-1	This facility, which matures on October 31, 2016, provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate plus a spread. The Company continues to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2014 and 2013, the Company had no borrowings under the facility.
	-2	The Company maintains separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of the Company’s operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2014 and 2013, the Company had no borrowings under these facilities.
	-3	The Company also maintains local guaranteed and non-guaranteed lines of credit for those locations that cannot access the Company’s global facilities. As of August 31, 2014 and 2013, the Company had no borrowings under these various facilities.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2014
Income Tax Disclosure [Abstract]	'
Current and Deferred Income Taxes by Period	'
		Fiscal
		2014				2013				2012
	Current taxes
	U.S. federal(1)	$	397,722			$	155,090			$	118,498
	U.S. state and local(1)	46,854				3,425				16,754
	Non-U.S.	751,259				835,934				887,008
	Total current tax expense	1,195,835				994,449				1,022,260
	Deferred taxes
	U.S. federal(1)	26,941				(12,912		)		161,093
	U.S. state and local(1)	2,911				795				27,362
	Non-U.S.	(103,944		)		(197,557		)		(131,474		)
	Total deferred tax (benefit) expense	(74,092		)		(209,674		)		56,981
	Total	$	1,121,743			$	784,775			$	1,079,241
	_______________
	-1	The fiscal 2012 U.S. federal and U.S. state and local current and deferred tax expense reflects the impact of a discretionary cash contribution of $500,000 made to the Company’s U.S. defined benefit pension plan during fiscal 2013.
Components of Income Before Income Taxes	'
	The components of Income before income taxes were as follows:
		Fiscal
		2014				2013				2012
	U.S. sources	$	1,119,627			$	1,043,810			$	748,177
	Non-U.S. sources	3,178,074				3,295,484				3,155,997
	Total	$	4,297,701			$	4,339,294			$	3,904,174
Reconciliation of the U.S. Federal Statutory Income Tax Rate to Effective Tax Rate	'
	The reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate was as follows:
		Fiscal
		2014			2013			2012
	U.S. federal statutory income tax rate	35	%		35	%		35	%
	U.S. state and local taxes, net	1.3			1.1			1
	Non-U.S. operations taxed at lower rates	(12.1	)		(13.1	)		(13.7	)
	Reorganization final determinations (1)	(0.1	)		(2.2	)		—
	Other final determinations (1)	(1.7	)		(8.2	)		(8.6	)
	Other net activity in unrecognized tax benefits	3			3.8			9.4
	Other, net	0.7			1.7			4.5
	Effective income tax rate	26.1	%		18.1	%		27.6	%
	_______________
	-1	Final determinations include final agreements with tax authorities and expirations of statutes of limitations.
Components of Deferred Tax Assets And Liabilities	'
	The components of the Company’s deferred tax assets and liabilities included the following:
		August 31,
		2014				2013
	Deferred tax assets
	Pensions	$	181,605			$	127,515
	Revenue recognition	125,022				97,361
	Compensation and benefits	557,445				498,035
	Share-based compensation	244,985				217,990
	Tax credit carryforwards	87,776				63,156
	Net operating loss carryforwards	207,407				197,691
	Depreciation and amortization	57,789				46,185
	Deferred amortization deductions	526,773				393,392
	Indirect effects of unrecognized tax benefits	383,610				357,093
	Derivatives	7,487				120,229
	Other	60,008				99,182
		2,439,907				2,217,829
	Valuation allowance	(181,868		)		(173,300		)
	Total deferred tax assets	2,258,039				2,044,529
	Deferred tax liabilities
	Revenue recognition	(61,175		)		(71,907		)
	Depreciation and amortization	(148,634		)		(128,106		)
	Investments in subsidiaries	(239,232		)		(159,910		)
	Other	(147,744		)		(69,971		)
	Total deferred tax liabilities	(596,785		)		(429,894		)
	Net deferred tax assets	$	1,661,254			$	1,614,635
Reconciliation of Unrecognized Tax Benefits	'
	A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows:
		Fiscal
		2014				2013
	Balance, beginning of year	$	1,263,070			$	1,604,745
	Additions for tax positions related to the current year	176,342				171,133
	Additions for tax positions related to prior years	47,375				124,372
	Reductions for tax positions related to prior years	(128,305		)		(533,570		)
	Statute of limitations expirations	(20,507		)		(67,891		)
	Settlements with tax authorities	(13,495		)		(36,218		)
	Cumulative foreign currency translation	9,126				499
	Balance, end of year	$	1,333,606			$	1,263,070

RETIREMENT_AND_PROFIT_SHARING_1

RETIREMENT AND PROFIT SHARING PLANS (Tables)	12 Months Ended
	Aug. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
Schedule of Weighted-Average Assumptions Used to Determine the Fiscal Year-End Pension Benefit	'
	The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense for the subsequent year were as follows:
		August 31,
		2014						2013					2012
		U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans		U.S. Plans			Non-U.S. Plans
	Discount rate	4.25	%		3.53	%		5	%		4.18	%	4	%		4.23	%
	Expected rate of return on plan assets	5.5	%		4.55	%		5.5	%		4.79	%	5.5	%		4.72	%
	Rate of increase in future compensation	3.65	%		3.75	%		3.6	%		3.79	%	4	%		3.81	%
Schedule of Changes in Benefit Obligation, Plan Assets and Funded Status	'
		August 31,
		2014								2013
		U.S. Plans				Non-U.S. Plans				U.S. Plans			Non-U.S. Plans
	Reconciliation of benefit obligation
	Benefit obligation, beginning of year	$	1,614,094			$	1,231,577			$	1,881,544		$	1,145,964
	Service cost	8,680				60,120				11,472			60,173
	Interest cost	79,687				51,335				74,664			47,042
	Participant contributions	—				5,683				—			5,792
	Acquisitions/divestitures/transfers	—				1,491				—			(34		)
	Amendments	—				468				—			(3,120		)
	Curtailments	—				—				—			(471		)
	Actuarial loss (gain)	245,555				181,941				(317,291		)	47,699
	Benefits paid	(38,365		)		(31,155		)		(36,295		)	(38,899		)
	Exchange rate impact	—				17,547				—			(32,569		)
	Benefit obligation, end of year	$	1,909,651			$	1,519,007			$	1,614,094		$	1,231,577
	Reconciliation of fair value of plan assets
	Fair value of plan assets, beginning of year	$	1,565,764			$	913,294			$	1,185,961		$	846,494
	Actual return on plan assets	344,961				74,457				(95,320		)	78,312
	Acquisitions/divestitures/transfers	—				1,385				—			—
	Employer contributions (1)	11,429				53,061				511,418			55,490
	Participant contributions	—				5,683				—			5,792
	Benefits paid	(38,365		)		(31,155		)		(36,295		)	(38,899		)
	Exchange rate impact	—				15,653				—			(33,895		)
	Fair value of plan assets, end of year	$	1,883,789			$	1,032,378			$	1,565,764		$	913,294
	Funded status, end of year	$	(25,862	)		$	(486,629	)		$	(48,330	)	$	(318,283	)
	Amounts recognized in the Consolidated Balance Sheets
	Non-current assets	$	116,470			$	62,040			$	91,316		$	59,758
	Current liabilities	(11,241		)		(8,627		)		(11,570		)	(9,511		)
	Non-current liabilities	(131,091		)		(540,042		)		(128,076		)	(368,530		)
	Funded status, end of year	$	(25,862	)		$	(486,629	)		$	(48,330	)	$	(318,283	)
Schedule of Defined Benefit Plan in Accumulated Other Comprehensive Income (Loss)	'
	The pre-tax accumulated net actuarial loss and prior service credit recognized in Accumulated other comprehensive loss as of August 31, 2014 and 2013 was as follows:
		August 31,
		2014								2013
		U.S. Plans				Non-U.S.				U.S. Plans			Non-U.S.
						Plans							Plans
	Net actuarial loss	$	432,280			$	335,436			$	456,347		$	193,503
	Prior service credit	—				(10,877		)		—			(14,275		)
	Accumulated other comprehensive loss, pre-tax	$	432,280			$	324,559			$	456,347		$	179,228
Schedule of Estimated Amounts to be Amortized From AOCI	'
	The estimated amounts that will be amortized from Accumulated other comprehensive loss as of August 31, 2014 into net periodic pension expense during fiscal 2015 are as follows:
		U.S. Plans				Non-U.S.
						Plans
	Actuarial loss	$	8,981			$	17,750
	Prior service credit	—				(2,578		)
	Total	$	8,981			$	15,172
Schedule of Accumulated Benefit Obligation	'
	The accumulated benefit obligation as of August 31, 2014 and 2013 was as follows:
		August 31,
		2014								2013
		U.S. Plans				Non-U.S.				U.S. Plans			Non-U.S.
						Plans							Plans
	Accumulated benefit obligation	$	1,899,616			$	1,392,969			$	1,603,868		$	1,134,505
Schedule of Projected Benefit Obligation in Excess of Plan Assets	'
	The following information is provided for defined benefit pension plans with projected benefit obligations in excess of plan assets and for plans with accumulated benefit obligations in excess of plan assets as of August 31, 2014 and 2013:
		August 31,
		2014								2013
		U.S. Plans				Non-U.S.				U.S. Plans			Non-U.S.
						Plans							Plans
	Projected benefit obligation in excess of plan assets
	Projected benefit obligation	$	142,333			$	1,179,305			$	139,646		$	484,162
	Fair value of plan assets	—				630,636				—			106,120
Schedule of Accumulated Benefit Obligation in Excess of Plan Assets	'
		August 31,
		2014								2013
		U.S. Plans				Non-U.S.				U.S. Plans			Non-U.S.
						Plans							Plans
	Accumulated benefit obligation in excess of plan assets
	Accumulated benefit obligation	$	142,333			$	992,326			$	139,646		$	403,788
	Fair value of plan assets	—				536,489				—			81,416
Schedule Weighted-Average Plan Assets Allocation	'
	The Company’s target allocation for fiscal 2015 and weighted-average plan assets allocations as of August 31, 2014 and 2013 by asset category, for defined benefit pension plans were as follows:
		2015 Target						2014					2013
		Allocation
		U.S.			Non-U.S.			U.S.			Non-U.S.		U.S.			Non-U.S.
		Plans			Plans			Plans			Plans		Plans			Plans
	Asset Category
	Equity securities	10	%		44	%		10	%		39	%	23	%		43	%
	Debt securities	90			45			89			47		76			43
	Cash and short-term investments	—			2			1			4		1			2
	Insurance contracts	—			7			—			6		—			8
	Other	—			2			—			4		—			4
	Total	100	%		100	%		100	%		100	%	100	%		100	%
Schedule of Fair Value of Plan Assets	'
	U.S. Plans
		Level 1				Level 2				Level 3			Total
	Equity
	U.S. equity securities	$	—			$	112,627			$	—		$	112,627
	Non-U.S. equity securities	—				79,462				—			79,462
	Fixed Income
	U.S. government, state and local debt securities	—				915,821				—			915,821
	Non-U.S. government debt securities	—				32,116				—			32,116
	U.S. corporate debt securities	—				273,204				—			273,204
	Non-U.S. corporate debt securities	—				28,827				—			28,827
	Mutual fund debt securities	423,010				—				—			423,010
	Cash and short-term investments	—				18,722				—			18,722
	Total	$	423,010			$	1,460,779			$	—		$	1,883,789
	Non-U.S. Plans
		Level 1				Level 2				Level 3			Total
	Equity
	U.S. equity securities	$	—			$	61,292			$	—		$	61,292
	Non-U.S. equity securities	—				293,025				—			293,025
	Mutual fund equity securities	—				53,327				—			53,327
	Fixed Income
	Non-U.S. government debt securities	11,058				311,816				—			322,874
	Non-U.S. corporate debt securities	—				82,861				—			82,861
	Mutual fund debt securities	—				74,612				—			74,612
	Cash and short-term investments	32,687				6,287				—			38,974
	Insurance contracts	—				67,395				—			67,395
	Other	—				38,018				—			38,018
	Total	$	43,745			$	988,633			$	—		$	1,032,378
Estimated Future Benefit Payments	'
		U.S. Plans				Non-U.S.
						Plans
	2015	$	40,232			$	34,369
	2016	42,916				38,812
	2017	46,061				45,215
	2018	49,402				50,091
	2019	53,234				56,352
	2020-2024	337,732				373,183

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Aug. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Summary of Share-Based Compensation	'
	A summary of information with respect to share-based compensation is as follows:
		Fiscal
		2014			2013			2012
	Total share-based compensation expense included in Net income	$	671,301		$	615,878		$	538,086
	Income tax benefit related to share-based compensation included in Net income	206,007			186,839			167,109
Restricted Share Units	'
		Number of Restricted		Weighted Average
		Share Units		Grant-Date Fair Value
	Nonvested balance as of August 31, 2013	31,709,044		$	52.32
	Granted (1)	9,218,348		80.61
	Vested (2)	(12,520,543	)	50.24
	Forfeited	(1,526,836	)	59.11
	Nonvested balance as of August 31, 2014	26,880,013		$	62.61
Stock Options	'
		Number		Weighted			Weighted Average		Aggregate
		of Options		Average			Remaining		Intrinsic
				Exercise  Price			Contractual Term		Value
							(In Years)
	Options outstanding as of August 31, 2013	3,714,409		$	25.18		1.5		$	175,110
	Granted	—		—
	Exercised	(1,861,793	)	25.12
	Forfeited	(30,585	)	24.31
	Options outstanding as of August 31, 2014	1,822,031		$	25.25		0.6		$	101,431
	Options exercisable as of August 31, 2014	1,811,151		$	25.2		0.6		$	100,926
	Options exercisable as of August 31, 2013	3,660,375		25.04			1.4		173,051
	Options exercisable as of August 31, 2012	5,715,100		24.32			2.2		212,750
Other Information Pertaining to Stock Options	'
	Other information pertaining to option activity is as follows:
		Fiscal
		2014			2013			2012
	Total fair value of stock options vested	$	561		$	771		$	726
	Total intrinsic value of stock options exercised	100,213			100,487			83,470

MATERIAL_TRANSACTIONS_AFFECTIN1

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Aug. 31, 2014
Equity [Abstract]	'
Share Purchase and Redemption Activity	'
	The Company’s share purchase activity during fiscal 2014 was as follows:
		Accenture SCA Class  I
		Common Shares and Accenture
		Canada Holdings Inc.  Exchangeable Shares
		Shares			Amount
	Accenture SCA Class I common shares	1,845,036			$	146,267
	Accenture Canada Holdings Inc. exchangeable shares	124,346			9,794
	Total	1,969,382			$	156,061
Dividend Activity	'
	The Company’s dividend activity during fiscal 2014 was as follows:
			Dividend Per Share				Accenture SCA Class I Common			Accenture Canada Holdings Inc.			Total Cash Outlay
							Shares			Exchangeable Shares
	Dividend Payment Date						Record Date	Cash Outlay		Record Date	Cash Outlay
	November 15, 2013		$	0.93			October 8, 2013	$	628,852	October 8, 2013	$	1,382	$	630,234
	May 15, 2014		0.93				April 8, 2014	623,363		April 8, 2014	1,319		624,682
	Total Dividends							$	1,252,215		$	2,701	$	1,254,916

LEASE_COMMITMENTS_Tables

LEASE COMMITMENTS (Tables)	12 Months Ended
	Aug. 31, 2014
Leases [Abstract]	'
Rental Expense, Including Operating Costs and Taxes and Sublease Income from Third Parties	'
	Rental expense, including operating costs and taxes, and sublease income from third parties during fiscal 2014, 2013 and 2012 was as follows:
		Fiscal
		2014			2013			2012
	Rental expense	$	539,711		$	529,342		$	541,182
	Sublease income from third parties	(29,482		)	(31,663		)	(33,171		)
Future Minimum Rental Commitments under Non-cancelable Operating Leases	'
	Future minimum rental commitments under non-cancelable operating leases as of August 31, 2014 were as follows:
		Operating			Operating
		Lease			Sublease
		Payments			Income
	2015	$	482,155		$	(26,594	)
	2016	386,962			(21,157		)
	2017	298,719			(16,339		)
	2018	217,197			(13,170		)
	2019	170,804			(12,154		)
	Thereafter	608,229			(5,707		)
		$	2,164,066		$	(95,121	)

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	12 Months Ended
	Aug. 31, 2014
Segment Reporting [Abstract]	'
Reportable Operating Segments	'
	The Company’s reportable operating segments are the five operating groups, which are Communications, Media & Technology, Financial Services, Health & Public Service, Products and Resources. Information regarding the Company’s reportable operating segments is as follows:
	Fiscal
	2014	Communications, Media &			Financial				Health &		Products		Resources		Other			Total
		Technology			Services				Public
									Service
	Net revenues	$	5,923,821		$	6,511,228			$	5,021,692	$	7,394,980	$	5,135,309	$	15,364		$	30,002,394
	Depreciation (1)	62,110			67,625				63,767		83,903		49,505		—			326,910
	Operating income	770,166			957,347				678,663		991,844		902,492		—			4,300,512
	Net assets as of August 31 (2)	926,952			128,179				791,084		974,546		735,048		(127,396		)	3,428,413
	2013
	Net revenues	$	5,686,370		$	6,165,663			$	4,739,483	$	6,806,615	$	5,143,073	$	21,606		$	28,562,810
	Depreciation (1)	65,857			64,844				62,048		81,888		50,360		—			324,997
	Operating income	785,543			1,002,785				594,417		985,375		970,560		—			4,338,680
	Net assets as of August 31 (2)	712,074			176,601				552,888		667,415		617,743		(54,965		)	2,671,756
	2012
	Net revenues	$	5,906,724		$	5,842,776			$	4,255,631	$	6,562,974	$	5,275,001	$	19,224		$	27,862,330
	Depreciation (1)	64,202			63,251				61,994		72,532		56,013		—			317,992
	Operating income	845,411			809,633				376,125		863,860		976,519		—			3,871,548
	Net assets as of August 31 (2)	582,652			215,741				477,536		533,522		484,095		(91,557		)	2,201,989
	_______________
	-1	Amounts include depreciation on property and equipment controlled by each operating segment, as well as an allocation for depreciation on property and equipment they do not directly control.
	-2	The Company does not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision maker include Receivables from clients, current and non-current Unbilled services, Deferred contract costs and current and non-current Deferred revenues.
Revenues Attributed to Geographic Areas	'
	Revenues are attributed to geographic regions and countries based on where client services are supervised. Information regarding geographic regions and countries is as follows:
	Fiscal	Americas			EMEA(1)				Asia Pacific		Total
	2014
	Net revenues	$	14,201,102		$	11,915,461			$	3,885,831	$	30,002,394
	Reimbursements	925,976			702,016				244,292		1,872,284
	Revenues	15,127,078			12,617,477				4,130,123		31,874,678
	Property and equipment, net as of August 31	297,804			199,681				295,959		793,444
	2013
	Net revenues	$	13,518,623		$	11,047,417			$	3,996,770	$	28,562,810
	Reimbursements	972,217			576,178				283,080		1,831,475
	Revenues	14,490,840			11,623,595				4,279,850		30,394,285
	Property and equipment, net as of August 31	317,759			199,593				262,323		779,675
	2012
	Net revenues	$	12,522,673		$	11,296,207			$	4,043,450	$	27,862,330
	Reimbursements	897,483			697,622				320,550		1,915,655
	Revenues	13,420,156			11,993,829				4,364,000		29,777,985
	Property and equipment, net as of August 31	256,697			206,356				316,441		779,494
	_______________
	-1	EMEA includes Europe, the Middle East and Africa.
Concentration of Assets by Country	'
	The Company conducts business in the following countries that hold 10% or more of its total consolidated Property and equipment, net:
		August 31,
		2014		2013			2012
	United States	29	%	31	%		26	%
	India	22		17			21
	Philippines	8		9			10
Net Revenues by Type of Work	'
	evenues by type of work were as follows:
		Fiscal
		2014			2013				2012
	Consulting	$	15,737,661		$	15,383,485			$	15,562,321
	Outsourcing	14,264,733			13,179,325				12,300,009
	Net revenues	30,002,394			28,562,810				27,862,330
	Reimbursements	1,872,284			1,831,475				1,915,655
	Revenues	$	31,874,678		$	30,394,285			$	29,777,985

QUARTERLY_DATA_Tables

QUARTERLY DATA (Tables)	12 Months Ended
	Aug. 31, 2014
Quarterly Financial Information Disclosure [Abstract]	'
Schedule of Quarterly Financial Information	'
	Fiscal 2014	First		Second		Third		Fourth		Annual
		Quarter		Quarter		Quarter		Quarter
	Net revenues	$	7,358,749	$	7,130,667	$	7,735,638	$	7,777,340	$	30,002,394
	Reimbursements	440,947		436,816		504,542		489,979		1,872,284
	Revenues	7,799,696		7,567,483		8,240,180		8,267,319		31,874,678
	Cost of services before reimbursable expenses	4,909,402		4,900,525		5,199,281		5,308,720		20,317,928
	Reimbursable expenses	440,947		436,816		504,542		489,979		1,872,284
	Cost of services	5,350,349		5,337,341		5,703,823		5,798,699		22,190,212
	Operating income	1,091,099		951,282		1,178,766		1,079,365		4,300,512
	Net income	811,646		722,331		881,813		760,168		3,175,958
	Net income attributable to Accenture SCA	799,201		712,635		867,046		743,139		3,122,021
	Fiscal 2013	First		Second		Third		Fourth		Annual
		Quarter		Quarter		Quarter		Quarter
	Net revenues	$	7,219,961	$	7,058,042	$	7,198,140	$	7,086,667	$	28,562,810
	Reimbursements	448,075		435,278		509,795		438,327		1,831,475
	Revenues	7,668,036		7,493,320		7,707,935		7,524,994		30,394,285
	Cost of services before reimbursable expenses	4,853,768		4,827,679		4,760,121		4,737,067		19,178,635
	Reimbursable expenses	448,075		435,278		509,795		438,327		1,831,475
	Cost of services	5,301,843		5,262,957		5,269,916		5,175,394		21,010,110
	Operating income	1,048,674		1,164,532		1,141,971		983,503		4,338,680
	Net income	766,031		1,187,098		874,063		727,327		3,554,519
	Net income attributable to Accenture SCA	756,057		1,177,516		861,530		713,348		3,508,451

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014	Aug. 31, 2014	Aug. 31, 2014	Aug. 31, 2014	Aug. 31, 2014
In Thousands, unless otherwise specified			Minimum	Maximum	Technology Integration Consulting Services	Technology Integration Consulting Services	Non-Technology Integration Consulting Services
					Minimum	Maximum	Maximum
Basis of Presentation [Line Items]	'	'	'	'	'	'	'
Deferred transition costs	$598,317	$539,048	'	'	'	'	'
Deferred transition revenues	543,280	515,578	'	'	'	'	'
Money market funds	475,000	650,000	'	'	'	'	'
Restricted Cash and Cash Equivalents	45,132	45,132	'	'	'	'	'
Allowance for doubtful accounts receivable and unbilled services	$82,643	$91,716	'	'	'	'	'
Finite-Lived Intangible Asset, Useful Life	'	'	'1 year	'15 years	'	'	'
Contracts period	'	'	'	'	'6 months	'2 years	'1 year

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Aug. 31, 2014
Computers, related equipment and software | Minimum	'
Property, Plant and Equipment [Line Items]	'
Property plant and equipment useful life	'2 years
Computers, related equipment and software | Maximum	'
Property, Plant and Equipment [Line Items]	'
Property plant and equipment useful life	'7 years
Furniture and fixtures | Minimum	'
Property, Plant and Equipment [Line Items]	'
Property plant and equipment useful life	'5 years
Furniture and fixtures | Maximum	'
Property, Plant and Equipment [Line Items]	'
Property plant and equipment useful life	'10 years
Leasehold improvements	'
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment, Estimated Useful Lives	'Lesser of lease term or 15 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Selected Components of Operating Expenses (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Accounting Policies [Abstract]	'	'	'
Training costs	$786,517	$878,108	$857,574
Research and development costs	639,513	715,094	559,611
Advertising costs	87,559	90,310	81,640
(Release of) provision for doubtful accounts (1)	($12,867)	$32,238	($204)

REORGANIZATION_BENEFITS_COSTS_2

REORGANIZATION (BENEFITS) COSTS, NET - Reorganization Activity (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Restructuring and Related Activities [Abstract]	'	'	'
Reorganization liability, beginning of year	$18,461	$268,806	$307,286
Final determinations	-18,531	-273,945	0
Interest expense accrued	516	1,903	1,691
Other adjustments	-1,033	3,532	0
Foreign currency translation	587	18,165	-40,171
Reorganization liability, end of year	$0	$18,461	$268,806

REORGANIZATION_BENEFITS_COSTS_3

REORGANIZATION (BENEFITS) COSTS, NET - Additional Information (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Restructuring and Related Activities [Abstract]	'	'	'
Final Determinations	($18,531)	($273,945)	$0

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014		Aug. 31, 2013		Aug. 31, 2012
Foreign currency translation	'		'		'
Beginning balance	($434,913)		($160,908)		$171,070
Foreign currency translation	91,170		-280,128		-334,750
Income tax benefit	2,236		4,603		3,491
Portion attributable to noncontrolling interests	2,181		1,520		-719
Foreign currency translation, net of tax	95,587		-274,005		-331,978
Ending balance	-339,326		-434,913		-160,908
Defined benefit plans	'		'		'
Beginning balance	-456,180		-538,415		-333,006
Actuarial (losses) gains	-177,243		162,975		-366,711
Prior service costs arising during the period	-468		-45,653		0
Reclassifications into net periodic pension and post-retirement expense (1)	20,026	[1]	33,393	[1]	28,070	[1]
Income tax benefit (expense)	45,459		-68,300		132,764
Portion attributable to noncontrolling interests	229		-180		468
Defined benefit plans, net of tax	-111,997		82,235		-205,409
Ending balance	-568,177		-456,180		-538,415
Cash flow hedges	'		'		'
Beginning balance	-225,069		-19,277		36,907
Unrealized gains (losses)	222,100		-365,203		-146,532
Reclassification adjustments into Cost of services	101,026		49,954		55,068
Income tax (expense) benefit	-114,325		109,005		35,152
Portion attributable to noncontrolling interests	-426		452		128
Cash flow hedges, net of tax	208,375		-205,792		-56,184
Ending balance	-16,694		-225,069		-19,277
Marketable securities	'		'		'
Beginning balance	0		5		-1,070
Unrealized gains	0		0		142
Reclassification adjustments into Other (expense) income, net	0		-5		935
Portion attributable to noncontrolling interests	0		0		-2
Marketable securities, net of tax	0		-5		1,075
Ending balance	0		0		5
Accumulated other comprehensive loss	($924,197)		($1,116,162)		($718,595)
[1]	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.

PROPERTY_AND_EQUIPMENT_Compone

PROPERTY AND EQUIPMENT - Components of Property and Equipment, Net (Detail) (USD $)	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	$2,546,409	$2,387,886	'
Total accumulated depreciation	-1,752,965	-1,608,211	'
Property and equipment, net	793,444	779,675	779,494
Buildings and land	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	3,484	3,502	'
Computers, related equipment and software	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	1,452,965	1,379,731	'
Furniture and fixtures	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	320,346	307,199	'
Leasehold improvements	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	$769,614	$697,454	'

BUSINESS_COMBINATIONS_Addition

BUSINESS COMBINATIONS - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Business Acquisition [Line Items]	'	'	'
Payments to Acquire Businesses, Net of Cash Acquired	$740,067	$803,988	$174,383
Goodwill	2,395,894	1,818,586	1,215,383
Minimum	'	'	'
Business Acquisition [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'1 year	'	'
Maximum	'	'	'
Business Acquisition [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'15 years	'	'
Procurian [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Payments to Acquire Businesses, Net of Cash Acquired	386,407	'	'
Entity Number of Employees	780	'	'
Goodwill	305,627	'	'
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	60,514	'	'
Procurian [Member] | Minimum	'	'	'
Business Acquisition [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'1 year	'	'
Procurian [Member] | Maximum	'	'	'
Business Acquisition [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'12 years	'	'
Acquity [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Payments to Acquire Businesses, Net of Cash Acquired	'	282,985	'
Entity Number of Employees	'	600	'
Goodwill	'	215,979	'
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	'	55,972	'
Acquity [Member] | Minimum	'	'	'
Business Acquisition [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'	'1 year	'
Acquity [Member] | Maximum	'	'	'
Business Acquisition [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'	'10 years	'
Series of Individually Immaterial Business Acquisitions [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Payments to Acquire Businesses, Net of Cash Acquired	320,225	521,003	174,383
Goodwill	256,704	405,151	123,817
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$80,305	$122,012	$57,732
Series of Individually Immaterial Business Acquisitions [Member] | Minimum	'	'	'
Business Acquisition [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'1 year	'1 year	'3 years
Series of Individually Immaterial Business Acquisitions [Member] | Maximum	'	'	'
Business Acquisition [Line Items]	'	'	'
Finite-Lived Intangible Asset, Useful Life	'12 years	'15 years	'7 years

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Goodwill [Line Items]	'	'	'
Goodwill	$2,395,894	$1,818,586	$1,215,383
Goodwill Acquired During Period And Adjustments	563,531	620,801	'
Goodwill, Translation Adjustments	13,777	-17,598	'
Goodwill	2,395,894	1,818,586	1,215,383
Communications, Media & Technology	'	'	'
Goodwill [Line Items]	'	'	'
Goodwill	338,855	234,444	168,413
Goodwill Acquired During Period And Adjustments	101,726	69,879	'
Goodwill, Translation Adjustments	2,685	-3,848	'
Goodwill	338,855	234,444	168,413
Financial Services	'	'	'
Goodwill [Line Items]	'	'	'
Goodwill	707,093	582,649	407,956
Goodwill Acquired During Period And Adjustments	119,202	182,800	'
Goodwill, Translation Adjustments	5,242	-8,107	'
Goodwill	707,093	582,649	407,956
Health & Public Service	'	'	'
Goodwill [Line Items]	'	'	'
Goodwill	375,052	295,044	285,333
Goodwill Acquired During Period And Adjustments	79,126	10,287	'
Goodwill, Translation Adjustments	882	-576	'
Goodwill	375,052	295,044	285,333
Products	'	'	'
Goodwill [Line Items]	'	'	'
Goodwill	836,858	617,008	270,178
Goodwill Acquired During Period And Adjustments	216,921	347,847	'
Goodwill, Translation Adjustments	2,929	-1,017	'
Goodwill	836,858	617,008	270,178
Resources	'	'	'
Goodwill [Line Items]	'	'	'
Goodwill	138,036	89,441	83,503
Goodwill Acquired During Period And Adjustments	46,556	9,988	'
Goodwill, Translation Adjustments	2,039	-4,050	'
Goodwill	$138,036	$89,441	$83,503

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS GOODWILL AND INTANGIBLE ASSETS - Intangible Table by Major Class (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	$621,252	$502,470
Accumulated Amortization	223,372	176,519
Net Carrying Amount	397,880	325,951
Customer-related	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	334,768	228,627
Accumulated Amortization	88,447	56,462
Net Carrying Amount	246,321	172,165
Technology	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	113,938	91,977
Accumulated Amortization	41,536	22,777
Net Carrying Amount	72,402	69,200
Patents	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	135,022	124,749
Accumulated Amortization	70,299	63,276
Net Carrying Amount	64,723	61,473
Other	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	37,524	57,117
Accumulated Amortization	23,090	34,004
Net Carrying Amount	$14,434	$23,113

GOODWILL_AND_INTANGIBLE_ASSETS4

GOODWILL AND INTANGIBLE ASSETS GOODWILL AND INTANGIBLE ASSETS - Amortization (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]	'	'
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	$72,404	'
Finite-Lived Intangible Assets, Amortization Expense, Year Two	62,536	'
Finite-Lived Intangible Assets, Amortization Expense, Year Three	55,583	'
Finite-Lived Intangible Assets, Amortization Expense, Year Four	49,870	'
Finite-Lived Intangible Assets, Amortization Expense, Year Five	33,992	'
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	123,495	'
Net Carrying Amount	397,880	325,951
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Amortization of Intangible Assets	$75,232	$52,876

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Fair value of derivative assets	$59,099	$4,805
Liabilities	'	'
Fair value of derivative liabilities	80,969	418,697
Total fair value	-21,870	-413,892
Total notional value	5,989,011	5,499,224
Cash Flow Hedging | Other current assets	'	'
Assets	'	'
Fair value of derivative assets	21,148	0
Cash Flow Hedging | Other non-current assets	'	'
Assets	'	'
Fair value of derivative assets	20,875	0
Cash Flow Hedging | Other accrued liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	41,103	187,525
Cash Flow Hedging | Other non-current liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	24,474	159,155
Other Derivatives | Other current assets	'	'
Assets	'	'
Fair value of derivative assets	17,076	4,805
Other Derivatives | Other accrued liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	$15,392	$72,017

DERIVATIVE_FINANCIAL_INSTRUMEN3

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Derivative [Line Items]	'	'	'
Fair value of derivative assets	$59,099	$4,805	'
Fair value of derivative instruments with credit-risk-related contingent features in a liability position	80,969	'	'
Reclassification adjustments into Cost of services	101,026	49,954	55,068
Gain/(loss) recognized in income on derivatives	78,446	-142,432	'
Offsetting Derivative Asset and Liabilities [Abstract]	'	'	'
Net derivative assets	22,458	1,317	'
Net derivative liabilities	44,328	415,209	'
Total fair value	-21,870	-413,892	'
Nondesignated	'	'	'
Derivative [Line Items]	'	'	'
Foreign currency forward contracts, maturity	'1 year	'	'
Cash Flow Hedging	'	'	'
Derivative [Line Items]	'	'	'
Foreign currency forward contracts, maturity	'3 years	'	'
Cash Flow Hedging | Cost of Services	'	'	'
Derivative [Line Items]	'	'	'
Gain (loss) on cash flow hedges to be reclassified into earnings	$19,955	'	'

BORROWINGS_AND_INDEBTEDNESS_Bo

BORROWINGS AND INDEBTEDNESS - Borrowing Facilities including Letters of Credit (Details) (USD $)	Aug. 31, 2014
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'
Facility Amount	$1,732,556
Borrowing Under Facilities	0
Syndicated loan facility due October 31, 2016 (1)	'
Debt Instrument [Line Items]	'
Facility Amount	1,000,000
Borrowing Under Facilities	0
Separate, uncommitted, unsecured multicurrency revolving credit facilities (2)	'
Debt Instrument [Line Items]	'
Facility Amount	562,665
Borrowing Under Facilities	0
Local guaranteed and non-guaranteed lines of credit (3)	'
Debt Instrument [Line Items]	'
Facility Amount	169,891
Borrowing Under Facilities	$0

BORROWINGS_AND_INDEBTEDNESS_Ad

BORROWINGS AND INDEBTEDNESS - Additional Information (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Debt Disclosure [Abstract]	'	'
Letters of credit outstanding under borrowing facilities	$169,510	$179,186
Debt, Long-term and Short-term, Combined Amount	$26,733	$25,600

INCOME_TAXES_Components_of_Inc

INCOME TAXES - Components of Income Tax Expense (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Current taxes:	'	'	'
U.S. federal(1)	$397,722	$155,090	$118,498
U.S. state and local(1)	46,854	3,425	16,754
Non-U.S.	751,259	835,934	887,008
Total current tax expense	1,195,835	994,449	1,022,260
Deferred taxes:	'	'	'
U.S. federal(1)	26,941	-12,912	161,093
U.S. state and local(1)	2,911	795	27,362
Non-U.S.	-103,944	-197,557	-131,474
Total deferred tax (benefit) expense	-74,092	-209,674	56,981
Total	$1,121,743	$784,775	$1,079,241

INCOME_TAXES_Components_of_Inc1

INCOME TAXES - Components of Income before Income Taxes (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Income Tax Disclosure [Abstract]	'	'	'
U.S. sources	$1,119,627	$1,043,810	$748,177
Non-U.S. sources	3,178,074	3,295,484	3,155,997
INCOME BEFORE INCOME TAXES	$4,297,701	$4,339,294	$3,904,174

INCOME_TAXES_Reconciliation_of

INCOME TAXES - Reconciliation of U.S. Federal Statutory Income Tax Rate to Effective Income Tax Rate (Details)	12 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Income Tax Disclosure [Abstract]	'	'	'
U.S. federal statutory income tax rate	35.00%	35.00%	35.00%
U.S. state and local taxes, net	1.30%	1.10%	1.00%
Non-U.S. operations taxed at lower rates	-12.10%	-13.10%	-13.70%
Reorganization final determinations (1)	-0.10%	-2.20%	0.00%
Other final determinations (1)	-1.70%	-8.20%	-8.60%
Other net activity in unrecognized tax benefits	3.00%	3.80%	9.40%
Other, net	0.70%	1.70%	4.50%
Effective income tax rate	26.10%	18.10%	27.60%

INCOME_TAXES_Components_of_Def

INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Deferred tax assets	'	'
Pensions	$181,605	$127,515
Revenue recognition	125,022	97,361
Compensation and benefits	557,445	498,035
Share-based compensation	244,985	217,990
Tax credit carryforwards	87,776	63,156
Net operating loss carryforwards	207,407	197,691
Depreciation and amortization	57,789	46,185
Deferred amortization deductions	526,773	393,392
Indirect effects of unrecognized tax benefits	383,610	357,093
Derivatives	7,487	120,229
Other	60,008	99,182
Deferred Tax Assets, Gross, Total	2,439,907	2,217,829
Valuation allowance	-181,868	-173,300
Total deferred tax assets	2,258,039	2,044,529
Deferred tax liabilities:	'	'
Revenue recognition	-61,175	-71,907
Depreciation and amortization	-148,634	-128,106
Investments in subsidiaries	-239,232	-159,910
Other	-147,744	-69,971
Total deferred tax liabilities	-596,785	-429,894
Net deferred tax assets	$1,661,254	$1,614,635

INCOME_TAXES_Reconciliation_of1

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]	'	'
Balance, beginning of year	$1,263,070	$1,604,745
Additions for tax positions related to the current year	176,342	171,133
Additions for tax positions related to prior years	47,375	124,372
Reductions for tax positions related to prior years	-128,305	-533,570
Statute of limitations expirations	-20,507	-67,891
Settlements with tax authorities	-13,495	-36,218
Cumulative foreign currency translation	9,126	499
Balance, end of year	$1,333,606	$1,263,070

INCOME_TAXES_Additional_Inform

INCOME TAXES - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Income Taxes [Line Items]	'	'	'
Deferred tax assets valuation allowance	$181,868	$173,300	'
Increase in deferred tax valuation allowance	8,568	'	'
Operating Loss Carryforwards	750,124	'	'
Tax credit carryforwards	87,776	63,156	'
Unrecognized tax benefits	1,333,606	1,263,070	1,604,745
Unrecognized tax benefits potential to favorably impact effective tax rate	643,477	647,208	'
Unrecognized tax benefits from adjustments to equity	690,129	615,862	'
Unrecognized tax benefits, interest and penalties expense	16,370	-46,602	-98,765
Unrecognized tax benefits, interest and penalties accrued pre-tax	135,821	119,937	'
Unrecognized tax benefits, interest and penalties accrued net of tax benefits	105,341	100,939	'
Resolution of unrecognized tax benefits, lower end of the range	770,000	'	'
Resolution of unrecognized tax benefits, upper end of the range	111,000	'	'
Unrecognized deferred tax liability from undistributed earnings of foreign subsidiaries	3,403,042	'	'
Tax holiday income tax benefits	91,000	84,000	84,000
DiscretionaryCashContribution [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Defined Benefit Plan, Contributions by Employer	'	500,000	'
U.S. Plans	'	'	'
Income Taxes [Line Items]	'	'	'
Defined Benefit Plan, Contributions by Employer	11,429	511,418	'
Net Operating Loss Carryforwards Expiring Between 2015 and 2024 [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Operating Loss Carryforwards	138,026	'	'
Net Operating Loss Carryforwards Expiring Between 2025 and 2034 [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Operating Loss Carryforwards	7,907	'	'
Net Operating Loss Carryforwards with Indefinite Carryforward Period [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Operating Loss Carryforwards	604,191	'	'
Tax Credit Carryforwards Expiring between 2015 and 2024 [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Tax credit carryforwards	57,733	'	'
Tax Credit Carry forwards Expiring between 2025 and 2034 [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Tax credit carryforwards	9,539	'	'
Tax Credit Carryforwards with Indefinite Carryforward Period [Member]	'	'	'
Income Taxes [Line Items]	'	'	'
Tax credit carryforwards	$20,504	'	'

RETIREMENT_AND_PROFIT_SHARING_2

RETIREMENT AND PROFIT SHARING PLANS - Weighted-Average Assumptions Used to Determine the Fiscal Year-end Defined Benefit Pension Obligations (Details)	3 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Discount rate	4.25%	5.00%	4.00%
Expected rate of return on plan assets	5.50%	5.50%	5.50%
Rate of increase in future compensation	3.65%	3.60%	4.00%
Non-U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Discount rate	3.53%	4.18%	4.23%
Expected rate of return on plan assets	4.55%	4.79%	4.72%
Rate of increase in future compensation	3.75%	3.79%	3.81%

RETIREMENT_AND_PROFIT_SHARING_3

RETIREMENT AND PROFIT SHARING PLANS - Changes in the Defined Benefit Pension Obligations, Plan Assets and Funded Status of Material Defined Benefit Pension Plans (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013
Amounts recognized in the Consolidated Balance Sheets	'	'
Non-current liabilities	($1,107,931)	($872,761)
U.S. Plans	'	'
Reconciliation of benefit obligation	'	'
Benefit obligation, beginning of year	1,614,094	1,881,544
Service cost	8,680	11,472
Interest cost	79,687	74,664
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	0
Amendments	0	0
Curtailments	0	0
Actuarial loss (gain)	245,555	-317,291
Benefits paid	-38,365	-36,295
Exchange rate impact	0	0
Benefit obligation, end of year	1,909,651	1,614,094
Reconciliation of fair value of plan assets	'	'
Fair value of plan assets, beginning of year	1,565,764	1,185,961
Actual return on plan assets	344,961	-95,320
Acquisitions/divestitures/transfers	0	0
Defined Benefit Plan, Contributions by Employer	11,429	511,418
Participant contributions	0	0
Benefits paid	-38,365	-36,295
Exchange rate impact	0	0
Fair value of plan assets, end of year	1,883,789	1,565,764
Funded status, end of year	-25,862	-48,330
Amounts recognized in the Consolidated Balance Sheets	'	'
Non-current assets	116,470	91,316
Current liabilities	-11,241	-11,570
Non-current liabilities	-131,091	-128,076
Funded status, end of year	-25,862	-48,330
Non-U.S. Plans	'	'
Reconciliation of benefit obligation	'	'
Benefit obligation, beginning of year	1,231,577	1,145,964
Service cost	60,120	60,173
Interest cost	51,335	47,042
Participant contributions	5,683	5,792
Acquisitions/divestitures/transfers	1,491	-34
Amendments	468	-3,120
Curtailments	0	-471
Actuarial loss (gain)	181,941	47,699
Benefits paid	-31,155	-38,899
Exchange rate impact	17,547	-32,569
Benefit obligation, end of year	1,519,007	1,231,577
Reconciliation of fair value of plan assets	'	'
Fair value of plan assets, beginning of year	913,294	846,494
Actual return on plan assets	74,457	78,312
Acquisitions/divestitures/transfers	1,385	0
Defined Benefit Plan, Contributions by Employer	53,061	55,490
Participant contributions	5,683	5,792
Benefits paid	-31,155	-38,899
Exchange rate impact	15,653	-33,895
Fair value of plan assets, end of year	1,032,378	913,294
Funded status, end of year	-486,629	-318,283
Amounts recognized in the Consolidated Balance Sheets	'	'
Non-current assets	62,040	59,758
Current liabilities	-8,627	-9,511
Non-current liabilities	-540,042	-368,530
Funded status, end of year	($486,629)	($318,283)

RETIREMENT_AND_PROFIT_SHARING_4

RETIREMENT AND PROFIT SHARING PLANS - Pre-Tax Accumulated Net Actuarial Loss and Prior Service Cost (credit) Recognized in Accumulated Other Comprehensive Loss (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
U.S. Plans	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Net actuarial loss	$432,280	$456,347
Prior service credit	0	0
Accumulated other comprehensive loss, pre-tax	432,280	456,347
Non-U.S. Plans	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Net actuarial loss	335,436	193,503
Prior service credit	-10,877	-14,275
Accumulated other comprehensive loss, pre-tax	$324,559	$179,228

RETIREMENT_AND_PROFIT_SHARING_5

RETIREMENT AND PROFIT SHARING PLANS - Estimated Amounts that will be Amortized from Accumulated Other Comprehensive Loss (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014
U.S. Plans	'
Defined Benefit Plan Disclosure [Line Items]	'
Actuarial loss	$8,981
Prior service credit	0
Total	8,981
Non-U.S. Plans	'
Defined Benefit Plan Disclosure [Line Items]	'
Actuarial loss	17,750
Prior service credit	-2,578
Total	$15,172

RETIREMENT_AND_PROFIT_SHARING_6

RETIREMENT AND PROFIT SHARING PLANS - Accumulated Benefit Obligation for Material Defined Benefit Pension Plans (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
U.S. Plans	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Accumulated benefit obligation	$1,899,616	$1,603,868
Non-U.S. Plans	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Accumulated benefit obligation	$1,392,969	$1,134,505

RETIREMENT_AND_PROFIT_SHARING_7

RETIREMENT AND PROFIT SHARING PLANS - Information for Material Defined Benefit Pension Plans with Projected Benefit Obligations in Excess of Plan Assets (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
U.S. Plans	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Projected benefit obligation	$142,333	$139,646
Fair value of plan assets	0	0
Non-U.S. Plans	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Projected benefit obligation	1,179,305	484,162
Fair value of plan assets	$630,636	$106,120

RETIREMENT_AND_PROFIT_SHARING_8

RETIREMENT AND PROFIT SHARING PLANS - Information for Material Defined Benefit Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
U.S. Plans	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Accumulated benefit obligation	$142,333	$139,646
Fair value of plan assets	0	0
Non-U.S. Plans	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Accumulated benefit obligation	992,326	403,788
Fair value of plan assets	$536,489	$81,416

RETIREMENT_AND_PROFIT_SHARING_9

RETIREMENT AND PROFIT SHARING PLANS - Target Allocation for Fiscal 2015 and Weighted-Average Plan Assets Allocations by Asset Category, for Material Defined Benefit Pension Plans (Details)	12 Months Ended
	Aug. 31, 2014	Aug. 31, 2013
U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	100.00%	'
Actual Plan Asset Allocation	100.00%	100.00%
Non-U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	100.00%	'
Actual Plan Asset Allocation	100.00%	100.00%
Equity securities | U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	10.00%	'
Actual Plan Asset Allocation	10.00%	23.00%
Equity securities | Non-U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	44.00%	'
Actual Plan Asset Allocation	39.00%	43.00%
Debt securities | U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	90.00%	'
Actual Plan Asset Allocation	89.00%	76.00%
Debt securities | Non-U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	45.00%	'
Actual Plan Asset Allocation	47.00%	43.00%
Cash and short-term investments | U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	0.00%	'
Actual Plan Asset Allocation	1.00%	1.00%
Cash and short-term investments | Non-U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	2.00%	'
Actual Plan Asset Allocation	4.00%	2.00%
Insurance contracts | U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	0.00%	'
Actual Plan Asset Allocation	0.00%	0.00%
Insurance contracts | Non-U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	7.00%	'
Actual Plan Asset Allocation	6.00%	8.00%
Other | U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	0.00%	'
Actual Plan Asset Allocation	0.00%	0.00%
Other | Non-U.S. Plans	'	'
2015 Target Allocation	'	'
2015 Target Allocation	2.00%	'
Actual Plan Asset Allocation	4.00%	4.00%

Recovered_Sheet1

RETIREMENT AND PROFIT SHARING PLANS - Fair Values of the Material U.S. and Non-U.S. Defined Benefit Pension Plans Assets (Details) (USD $)	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	$1,883,789	$1,565,764	$1,185,961
U.S. Plans | U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	112,627	'	'
U.S. Plans | Non-U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	79,462	'	'
U.S. Plans | U.S. government, state and local debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	915,821	'	'
U.S. Plans | Non-U.S. government debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	32,116	'	'
U.S. Plans | U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	273,204	'	'
U.S. Plans | Non-U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	28,827	'	'
U.S. Plans | Mutual fund debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	423,010	'	'
U.S. Plans | Cash and short-term investments	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	18,722	'	'
Non-U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	1,032,378	913,294	846,494
Non-U.S. Plans | U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	61,292	'	'
Non-U.S. Plans | Non-U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	293,025	'	'
Non-U.S. Plans | Mutual fund equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	53,327	'	'
Non-U.S. Plans | Non-U.S. government debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	322,874	'	'
Non-U.S. Plans | Non-U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	82,861	'	'
Non-U.S. Plans | Mutual fund debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	74,612	'	'
Non-U.S. Plans | Cash and short-term investments	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	38,974	'	'
Non-U.S. Plans | Insurance contracts	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	67,395	'	'
Non-U.S. Plans | Other	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	38,018	'	'
Level 1 | U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	423,010	'	'
Level 1 | U.S. Plans | U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | U.S. Plans | Non-U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | U.S. Plans | U.S. government, state and local debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | U.S. Plans | Non-U.S. government debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | U.S. Plans | U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | U.S. Plans | Non-U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | U.S. Plans | Mutual fund debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	423,010	'	'
Level 1 | U.S. Plans | Cash and short-term investments	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | Non-U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	43,745	'	'
Level 1 | Non-U.S. Plans | U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | Non-U.S. Plans | Non-U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | Non-U.S. Plans | Mutual fund equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | Non-U.S. Plans | Non-U.S. government debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	11,058	'	'
Level 1 | Non-U.S. Plans | Non-U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | Non-U.S. Plans | Mutual fund debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | Non-U.S. Plans | Cash and short-term investments	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	32,687	'	'
Level 1 | Non-U.S. Plans | Insurance contracts	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 1 | Non-U.S. Plans | Other	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 2 | U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	1,460,779	'	'
Level 2 | U.S. Plans | U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	112,627	'	'
Level 2 | U.S. Plans | Non-U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	79,462	'	'
Level 2 | U.S. Plans | U.S. government, state and local debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	915,821	'	'
Level 2 | U.S. Plans | Non-U.S. government debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	32,116	'	'
Level 2 | U.S. Plans | U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	273,204	'	'
Level 2 | U.S. Plans | Non-U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	28,827	'	'
Level 2 | U.S. Plans | Mutual fund debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 2 | U.S. Plans | Cash and short-term investments	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	18,722	'	'
Level 2 | Non-U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	988,633	'	'
Level 2 | Non-U.S. Plans | U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	61,292	'	'
Level 2 | Non-U.S. Plans | Non-U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	293,025	'	'
Level 2 | Non-U.S. Plans | Mutual fund equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	53,327	'	'
Level 2 | Non-U.S. Plans | Non-U.S. government debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	311,816	'	'
Level 2 | Non-U.S. Plans | Non-U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	82,861	'	'
Level 2 | Non-U.S. Plans | Mutual fund debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	74,612	'	'
Level 2 | Non-U.S. Plans | Cash and short-term investments	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	6,287	'	'
Level 2 | Non-U.S. Plans | Insurance contracts	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	67,395	'	'
Level 2 | Non-U.S. Plans | Other	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	38,018	'	'
Level 3 | U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | U.S. Plans | U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | U.S. Plans | Non-U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | U.S. Plans | U.S. government, state and local debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | U.S. Plans | Non-U.S. government debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | U.S. Plans | U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | U.S. Plans | Non-U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | U.S. Plans | Mutual fund debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | U.S. Plans | Cash and short-term investments	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | Non-U.S. equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | Mutual fund equity securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | Non-U.S. government debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | Non-U.S. corporate debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | Mutual fund debt securities	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | Cash and short-term investments	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | Insurance contracts	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	0	'	'
Level 3 | Non-U.S. Plans | Other	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Total pension plan assets	$0	'	'

Recovered_Sheet2

RETIREMENT AND PROFIT SHARING PLANS - Estimated Future Benefit Payments (Details) (USD $)	Aug. 31, 2014
In Thousands, unless otherwise specified
U.S. Plans	'
Defined Benefit Plan Disclosure [Line Items]	'
2015	$40,232
2016	42,916
2017	46,061
2018	49,402
2019	53,234
2020-2024	337,732
Non-U.S. Plans	'
Defined Benefit Plan Disclosure [Line Items]	'
2015	34,369
2016	38,812
2017	45,215
2018	50,091
2019	56,352
2020-2024	$373,183

Recovered_Sheet3

RETIREMENT AND PROFIT SHARING PLANS - Additional Information (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'	'
Pension expense	$87,422	$91,771	$102,555
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	63,312	'	'
Total expenses recorded for the United States and the United Kingdom defined contribution retirement plans	196,745	248,242	255,606
DiscretionaryCashContribution [Member]	'	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'	'
Defined Benefit Plan, Contributions by Employer	'	500,000	'
U.S. Plans	'	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'	'
Defined Benefit Plan, Contributions by Employer	$11,429	$511,418	'

SHAREBASED_COMPENSATION_Summar

SHARE-BASED COMPENSATION - Summary of Information with Respect to Share-Based Compensation (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'
Total share-based compensation expense included in Net income	$671,301	$615,878	$538,086
Income tax benefit related to share-based compensation included in Net income	$206,007	$186,839	$167,109

SHAREBASED_COMPENSATION_Restri

SHARE-BASED COMPENSATION - Restricted Share Unit Activity (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Number of Restricted Share Units	'	'	'
Nonvested balance as of August 31, 2013(in shares)	31,709,044	'	'
Granted (in shares) (1)	9,218,348	'	'
Vested (in shares) (2)	-12,520,543	'	'
Forfeited (in shares)	-1,526,836	'	'
Nonvested balance as of August 31, 2014 (in shares)	26,880,013	31,709,044	'
Weighted Average Grant-Date Fair Value	'	'	'
Nonvested balance as of August 31, 2013 (in dollar per share)	$52.32	'	'
Granted (in dollar per share) (1)	$80.61	$67.56	$53.98
Vested (in dollar per share) (2)	$50.24	'	'
Forfeited (in dollar per share)	$59.11	'	'
Nonvested balance as of August 31, 2014 (in dollar per share)	$62.61	$52.32	'
Vested, grant-date fair value	$628,999	$613,920	$488,085

SHAREBASED_COMPENSATION_Stock_

SHARE-BASED COMPENSATION - Stock Option Activity (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Number of Options	'	'	'
Options outstanding as of August 31, 2013 (in shares)	3,714,409	'	'
Granted (in shares)	0	'	'
Exercised (in shares)	-1,861,793	'	'
Forfeited (in shares)	-30,585	'	'
Options outstanding as of August 31, 2014 (in shares)	1,822,031	3,714,409	'
Options exercisable as of August 31 (in shares)	1,811,151	3,660,375	5,715,100
Weighted Average Exercise Price	'	'	'
Options outstanding as of August 31, 2013 (in dollar per share)	$25.18	'	'
Granted (in dollar per share)	$0	'	'
Exercised (in dollar per share)	$25.12	'	'
Forfeited (in dollar per share)	$24.31	'	'
Options outstanding as of August 31, 2014 (in dollar per share)	$25.25	$25.18	'
Options exercisable as of August 31 (in dollar per share)	$25.20	$25.04	$24.32
Aggregate Intrinsic Value	'	'	'
Options outstanding as of August 31, 2013	$175,110	'	'
Options outstanding as of August 31, 2014	101,431	175,110	'
Options exercisable as of August 31	$100,926	$173,051	$212,750
Weighted Average Remaining Contractual Term	'	'	'
Options outstanding as of August 31, 2013 (in years)	'0 years 7 months	'1 year 6 months	'
Options outstanding as of August 31, 2014 (in years)	'0 years 7 months	'1 year 6 months	'
Options exercisable as of August 31 (in years)	'0 years 7 months	'1 year 5 months	'2 years 2 months

SHAREBASED_COMPENSATION_Other_

SHARE-BASED COMPENSATION - Other Information Pertaining to Option Activity (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'
Total fair value of stock options vested	$561	$771	$726
Total intrinsic value of stock options exercised	$100,213	$100,487	$83,470

SHAREBASED_COMPENSATION_Additi

SHARE-BASED COMPENSATION - Additional Information (Details) (USD $)	12 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	24,000,000	'	'
Shares authorized under SIP plan	74,000,000	'	'
Shares available for future grants under SIP plan	29,654,594	'	'
Restricted Share Units	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Compensation expense related to nonvested awards not yet recognized	$588,099,000	'	'
Compensation expense related to nonvested awards not yet recognized, expected weighted average period of recognition	'1 year 4 months	'	'
Restricted share units vested but not yet delivered	1,182,404	'	'
Restricted Share Units | Minimum	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share-based compensation arrangement vesting period	'2 years	'	'
Restricted Share Units | Maximum	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share-based compensation arrangement vesting period	'7 years	'	'
Stock Options	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Compensation expense related to nonvested awards not yet recognized	15,000	'	'
Compensation expense related to nonvested awards not yet recognized, expected weighted average period of recognition	'0 years 7 months	'	'
Stock options contractual term	'10 years	'	'
Cash received from option exercises	46,760,000	'	'
Income tax benefit	21,848,000	'	'
Stock Options | Minimum	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share-based compensation arrangement vesting period	'2 years	'	'
Stock Options | Maximum	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share-based compensation arrangement vesting period	'5 years	'	'
ESPP 2010	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Maximum employee deferral into share purchase plan per offering	$7,500	'	'
Percentage of Accenture Leader compensation contributed into share purchase plan maximum	30.00%	'	'
Percentage of shares purchased granted as restricted share units granted under the V.E.I.P.	50.00%	'	'
Number of shares authorized under the employee share purchase plan	45,000,000	'	'
Shares issued under employee share purchase plan total	30,497,431	'	'
Shares issued, during period, under the employee share purchase plan	7,067,832	6,916,088	7,406,727
ESPP 2010 | Minimum	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Percentage of employee compensation contributed into share purchase plan	1.00%	'	'
ESPP 2010 | Maximum	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Percentage of employee compensation contributed into share purchase plan	10.00%	'	'

SHAREHOLDERS_EQUITY_Details

SHAREHOLDERS' EQUITY (Details)	12 Months Ended
	Aug. 31, 2014
Class of Stock [Line Items]	'
Number of shares used to redeem one share (in shares)	1
SCA Class I Common Shares	'
Class of Stock [Line Items]	'
Number of votes per share	1

MATERIAL_TRANSACTIONS_AFFECTIN2

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Company's Share Purchase Activity (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2014
Share Purchase Activity [Line Items]	'
Accenture Canada Holdings Inc. exchangeable shares (in shares)	124,346
Total (in shares)	1,969,382
Accenture Canada Holdings Inc. exchangeable shares	$9,794
Total	156,061
Common Class I	'
Share Purchase Activity [Line Items]	'
Accenture SCA Class I common shares (in shares)	1,845,036
Accenture SCA Class I common shares	$146,267

MATERIAL_TRANSACTIONS_AFFECTIN3

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Dividend Activity (Details) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Dividends [Line Items]	'	'	'
Dividend Per Share	$1.86	$1.62	$1.35
Cash Outlay	$1,254,916	'	'
Dividend Payment November 2013 [Member]	'	'	'
Dividends [Line Items]	'	'	'
Dividend Payment Date Day Month and Year	15-Nov-13	'	'
Dividend Per Share	$0.93	'	'
Cash Outlay	630,234	'	'
Dividend Payment May 2014 [Member]	'	'	'
Dividends [Line Items]	'	'	'
Dividend Payment Date Day Month and Year	15-May-14	'	'
Dividend Per Share	$0.93	'	'
Cash Outlay	624,682	'	'
Accenture Canada Holdings Inc Exchangeable [Member]	'	'	'
Dividends [Line Items]	'	'	'
Cash Outlay	2,701	'	'
Accenture Canada Holdings Inc Exchangeable [Member] | Dividend Payment November 2013 [Member]	'	'	'
Dividends [Line Items]	'	'	'
Dividend Payment Date of Record Day Month and Year	8-Oct-13	'	'
Cash Outlay	1,382	'	'
Accenture Canada Holdings Inc Exchangeable [Member] | Dividend Payment May 2014 [Member]	'	'	'
Dividends [Line Items]	'	'	'
Dividend Payment Date of Record Day Month and Year	8-Apr-14	'	'
Cash Outlay	1,319	'	'
SCA Class I Common Shares	'	'	'
Dividends [Line Items]	'	'	'
Cash Outlay	1,252,215	'	'
SCA Class I Common Shares | Dividend Payment November 2013 [Member]	'	'	'
Dividends [Line Items]	'	'	'
Dividend Payment Date of Record Day Month and Year	8-Oct-13	'	'
Cash Outlay	628,852	'	'
SCA Class I Common Shares | Dividend Payment May 2014 [Member]	'	'	'
Dividends [Line Items]	'	'	'
Dividend Payment Date of Record Day Month and Year	8-Apr-14	'	'
Cash Outlay	$623,363	'	'

MATERIAL_TRANSACTIONS_AFFECTIN4

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Additional Information (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2014
Dividends Payable [Line Items]	'
Aggregate available authorization for open market share purchase program	$4,746,347
Accenture plc Class A ordinary shares issued upon redemption of Accenture SCA Class I common shares	1,242,209
Common Class A | Dividend Declared	'
Dividends Payable [Line Items]	'
Cash dividend declared date	23-Sep-14
Cash dividend declared	$1.02
Cash dividend record date	17-Oct-14
Cash dividend payment date	17-Nov-14
Common Class I | Dividend Declared	'
Dividends Payable [Line Items]	'
Cash dividend declared	$1.02
Cash dividend record date	14-Oct-14
Cash dividend payment date	17-Nov-14

LEASE_COMMITMENTS_Rental_Expen

LEASE COMMITMENTS - Rental Expense, including Operating Costs and Taxes and Sublease Income from Third Parties (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Leases [Abstract]	'	'	'
Rental expense	$539,711	$529,342	$541,182
Sublease income from third parties	($29,482)	($31,663)	($33,171)

LEASE_COMMITMENTS_Future_Minim

LEASE COMMITMENTS - Future Minimum Rental Commitments under Non-cancelable Operating Leases (Details) (USD $)	Aug. 31, 2014
In Thousands, unless otherwise specified
Operating lease payments	'
2015	$482,155
2016	386,962
2017	298,719
2018	217,197
2019	170,804
Thereafter	608,229
Operating lease payments	2,164,066
Operating sublease income	'
2015	-26,594
2016	-21,157
2017	-16,339
2018	-13,170
2019	-12,154
Thereafter	-5,707
Operating sublease income	($95,121)

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) (USD $)	Aug. 31, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'	'
Fair value of Avanade redeemable common stock and options	$95,581	$94,310
Expressly limited performance guarantee	768,000	748,000
Portion of guarantee not recoverable	$8,000	$15,000

SEGMENT_REPORTING_Companys_Rep

SEGMENT REPORTING - Company's Reportable Operating Segments (Details) (USD $)

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Aug. 31, 2014

31-May-14

Feb. 28, 2014

Nov. 30, 2013

Aug. 31, 2013

31-May-13

Feb. 28, 2013

Nov. 30, 2012

Aug. 31, 2014

Aug. 31, 2013

Aug. 31, 2012

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

$7,777,340

$7,735,638

$7,130,667

$7,358,749

$7,086,667

$7,198,140

$7,058,042

$7,219,961

$30,002,394

$28,562,810

$27,862,330

Depreciation (1)

'

'

'

'

'

'

'

'

326,910

[1]

324,997

[1]

317,992

[1]

Operating income

1,079,365

1,178,766

951,282

1,091,099

983,503

1,141,971

1,164,532

1,048,674

4,300,512

4,338,680

3,871,548

Net assets as of August 31 (2)

3,428,413

[2]

'

'

'

2,671,756

[2]

'

'

'

3,428,413

[2]

2,671,756

[2]

2,201,989

[2]

Communications, Media & Technology

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

5,923,821

5,686,370

5,906,724

Depreciation (1)

'

'

'

'

'

'

'

'

62,110

[1]

65,857

[1]

64,202

[1]

Operating income

'

'

'

'

'

'

'

'

770,166

785,543

845,411

Net assets as of August 31 (2)

926,952

[2]

'

'

'

712,074

[2]

'

'

'

926,952

[2]

712,074

[2]

582,652

[2]

Financial Services

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

6,511,228

6,165,663

5,842,776

Depreciation (1)

'

'

'

'

'

'

'

'

67,625

[1]

64,844

[1]

63,251

[1]

Operating income

'

'

'

'

'

'

'

'

957,347

1,002,785

809,633

Net assets as of August 31 (2)

128,179

[2]

'

'

'

176,601

[2]

'

'

'

128,179

[2]

176,601

[2]

215,741

[2]

Health & Public Service

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

5,021,692

4,739,483

4,255,631

Depreciation (1)

'

'

'

'

'

'

'

'

63,767

[1]

62,048

[1]

61,994

[1]

Operating income

'

'

'

'

'

'

'

'

678,663

594,417

376,125

Net assets as of August 31 (2)

791,084

[2]

'

'

'

552,888

[2]

'

'

'

791,084

[2]

552,888

[2]

477,536

[2]

Products

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

7,394,980

6,806,615

6,562,974

Depreciation (1)

'

'

'

'

'

'

'

'

83,903

[1]

81,888

[1]

72,532

[1]

Operating income

'

'

'

'

'

'

'

'

991,844

985,375

863,860

Net assets as of August 31 (2)

974,546

[2]

'

'

'

667,415

[2]

'

'

'

974,546

[2]

667,415

[2]

533,522

[2]

Resources

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

5,135,309

5,143,073

5,275,001

Depreciation (1)

'

'

'

'

'

'

'

'

49,505

[1]

50,360

[1]

56,013

[1]

Operating income

'

'

'

'

'

'

'

'

902,492

970,560

976,519

Net assets as of August 31 (2)

735,048

[2]

'

'

'

617,743

[2]

'

'

'

735,048

[2]

617,743

[2]

484,095

[2]

Other

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

15,364

21,606

19,224

Depreciation (1)

'

'

'

'

'

'

'

'

0

[1]

0

[1]

0

[1]

Operating income

'

'

'

'

'

'

'

'

0

0

0

Net assets as of August 31 (2)

($127,396)

[2]

'

'

'

($54,965)

[2]

'

'

'

($127,396)

[2]

($54,965)

[2]

($91,557)

[2]

[1]

Amounts include depreciation on property and equipment controlled by each operating segment, as well as an allocation for depreciation on property and equipment they do not directly control.

[2]

The Company does not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision maker include Receivables from clients, current and non-current Unbilled services, Deferred contract costs and current and non-current Deferred revenues.

SEGMENT_REPORTING_Information_

SEGMENT REPORTING - Information Regarding Geography and Countries (Details) (USD $)

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Aug. 31, 2014

31-May-14

Feb. 28, 2014

Nov. 30, 2013

Aug. 31, 2013

31-May-13

Feb. 28, 2013

Nov. 30, 2012

Aug. 31, 2014

Aug. 31, 2013

Aug. 31, 2012

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

$7,777,340

$7,735,638

$7,130,667

$7,358,749

$7,086,667

$7,198,140

$7,058,042

$7,219,961

$30,002,394

$28,562,810

$27,862,330

Reimbursements

489,979

504,542

436,816

440,947

438,327

509,795

435,278

448,075

1,872,284

1,831,475

1,915,655

Revenues

8,267,319

8,240,180

7,567,483

7,799,696

7,524,994

7,707,935

7,493,320

7,668,036

31,874,678

30,394,285

29,777,985

Property and equipment, net as of August 31

793,444

'

'

'

779,675

'

'

'

793,444

779,675

779,494

Americas

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

14,201,102

13,518,623

12,522,673

Reimbursements

'

'

'

'

'

'

'

'

925,976

972,217

897,483

Revenues

'

'

'

'

'

'

'

'

15,127,078

14,490,840

13,420,156

Property and equipment, net as of August 31

297,804

'

'

'

317,759

'

'

'

297,804

317,759

256,697

EMEA

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

11,915,461

[1]

11,047,417

[1]

11,296,207

[1]

Reimbursements

'

'

'

'

'

'

'

'

702,016

[1]

576,178

[1]

697,622

[1]

Revenues

'

'

'

'

'

'

'

'

12,617,477

[1]

11,623,595

[1]

11,993,829

[1]

Property and equipment, net as of August 31

199,681

[1]

'

'

'

199,593

[1]

'

'

'

199,681

[1]

199,593

[1]

206,356

[1]

Asia Pacific

'

'

'

'

'

'

'

'

'

'

'

Segment Reporting Information [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Net revenues

'

'

'

'

'

'

'

'

3,885,831

3,996,770

4,043,450

Reimbursements

'

'

'

'

'

'

'

'

244,292

283,080

320,550

Revenues

'

'

'

'

'

'

'

'

4,130,123

4,279,850

4,364,000

Property and equipment, net as of August 31

$295,959

'

'

'

$262,323

'

'

'

$295,959

$262,323

$316,441

[1]

EMEA includes Europe, the Middle East and Africa.

SEGMENT_REPORTING_Consolidated

SEGMENT REPORTING - Consolidated Net Revenues by Country (Details) (United States)	12 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
United States	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Net revenues, percentage by country	40.00%	39.00%	36.00%

SEGMENT_REPORTING_Consolidated1

SEGMENT REPORTING - Consolidated Property and Equipment, Net by Country (Details)	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
United States	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Property and equipment, net, percentage by country	29.00%	31.00%	26.00%
India	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Property and equipment, net, percentage by country	22.00%	17.00%	21.00%
Philippines	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Property and equipment, net, percentage by country	8.00%	9.00%	10.00%

SEGMENT_REPORTING_Net_Revenues

SEGMENT REPORTING - Net Revenues by Type of Work (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	31-May-14	Feb. 28, 2014	Nov. 30, 2013	Aug. 31, 2013	31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	$7,777,340	$7,735,638	$7,130,667	$7,358,749	$7,086,667	$7,198,140	$7,058,042	$7,219,961	$30,002,394	$28,562,810	$27,862,330
Reimbursements	489,979	504,542	436,816	440,947	438,327	509,795	435,278	448,075	1,872,284	1,831,475	1,915,655
Revenues	8,267,319	8,240,180	7,567,483	7,799,696	7,524,994	7,707,935	7,493,320	7,668,036	31,874,678	30,394,285	29,777,985
Consulting	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	15,737,661	15,383,485	15,562,321
Outsourcing	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	'	'	'	'	'	'	'	'	$14,264,733	$13,179,325	$12,300,009

QUARTERLY_DATA_Details

QUARTERLY DATA (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2014	31-May-14	Feb. 28, 2014	Nov. 30, 2013	Aug. 31, 2013	31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Quarterly Financial Information Disclosure [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Net revenues	$7,777,340	$7,735,638	$7,130,667	$7,358,749	$7,086,667	$7,198,140	$7,058,042	$7,219,961	$30,002,394	$28,562,810	$27,862,330
Reimbursements	489,979	504,542	436,816	440,947	438,327	509,795	435,278	448,075	1,872,284	1,831,475	1,915,655
Revenues	8,267,319	8,240,180	7,567,483	7,799,696	7,524,994	7,707,935	7,493,320	7,668,036	31,874,678	30,394,285	29,777,985
Cost of services before reimbursable expenses	5,308,720	5,199,281	4,900,525	4,909,402	4,737,067	4,760,121	4,827,679	4,853,768	20,317,928	19,178,635	18,874,629
Reimbursable expenses	489,979	504,542	436,816	440,947	438,327	509,795	435,278	448,075	1,872,284	1,831,475	1,915,655
Cost of services	5,798,699	5,703,823	5,337,341	5,350,349	5,175,394	5,269,916	5,262,957	5,301,843	22,190,212	21,010,110	20,790,284
OPERATING INCOME	1,079,365	1,178,766	951,282	1,091,099	983,503	1,141,971	1,164,532	1,048,674	4,300,512	4,338,680	3,871,548
NET INCOME	760,168	881,813	722,331	811,646	727,327	874,063	1,187,098	766,031	3,175,958	3,554,519	2,824,933
NET INCOME ATTRIBUTABLE TO ACCENTURE SCA	$743,139	$867,046	$712,635	$799,201	$713,348	$861,530	$1,177,516	$756,057	$3,122,021	$3,508,451	$2,784,572