Accenture Sca 10-Q 18 Dec 14 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Nov. 30, 2014	Dec. 09, 2014
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	30-Nov-14
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Entity Registrant Name	ACCENTURE SCA
Entity Central Index Key	1143908
Current Fiscal Year End Date	-23
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		1,049,032,064

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Nov. 30, 2014	Aug. 31, 2014
In Thousands, unless otherwise specified
CURRENT ASSETS:
Cash and cash equivalents	$4,472,347	$4,921,305
Short-term investments	2,459	2,602
Receivables from clients, net	3,779,792	3,859,567
Unbilled services, net	1,874,936	1,803,767
Deferred income taxes, net	740,383	731,820
Other current assets	706,328	585,381
Total current assets	11,576,245	11,904,442
NON-CURRENT ASSETS:
Unbilled services, net	32,464	28,039
Investments	60,321	66,783
Property and equipment, net	740,496	793,444
Goodwill	2,399,308	2,395,894
Deferred contract costs	626,711	629,905
Deferred income taxes, net	1,246,589	1,152,105
Other non-current assets	947,899	959,840
Total non-current assets	6,053,788	6,026,010
TOTAL ASSETS	17,630,033	17,930,452
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	4	330
Accounts payable	947,270	1,064,228
Deferred revenues	2,170,743	2,348,034
Accrued payroll and related benefits	3,677,331	3,380,748
Accrued consumption taxes	332,940	360,430
Income taxes payable	434,591	355,274
Deferred income taxes, net	27,066	23,937
Other accrued liabilities	547,458	625,098
Total current liabilities	8,137,403	8,158,079
NON-CURRENT LIABILITIES:
Long-term debt	26,786	26,403
Deferred revenues relating to contract costs	524,861	544,831
Retirement obligation	1,091,311	1,107,931
Deferred income taxes, net	207,584	198,734
Income taxes payable	1,312,787	1,303,367
Other non-current liabilities	312,937	305,770
Total non-current liabilities	3,476,266	3,487,036
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 November 30, 2014 and August 31, 2014	1,704,162	1,704,162
Restricted share units (related to Accenture plc Class A ordinary shares)	943,542	921,586
Additional paid-in capital	6,316,946	6,194,032
Treasury shares, at cost: Class I common, 372,057,217 and 369,439,800 shares as of November 30, 2014 and August 31, 2014, respectively	-17,393,368	-16,951,901
Investment in Accenture plc shares, at cost, 13,816,959 shares as of November 30, 2014 and August 31, 2014	-456,864	-456,864
Retained earnings	15,765,394	15,584,441
Accumulated other comprehensive loss	-1,081,001	-924,197
Total Accenture SCA shareholders’ equity	5,798,811	6,071,259
Noncontrolling interests	217,553	214,078
Total shareholders’ equity	6,016,364	6,285,337
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$17,630,033	$17,930,452

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (EUR €)	Nov. 30, 2014	Aug. 31, 2014
Class I common shares, par value	€ 1.25	€ 1.25
SCA Class I Common Shares [Member]
Class I common shares, shares authorized	40,000,000,000	40,000,000,000
Class I common shares, shares issued	1,049,032,064	1,049,032,064
Treasury Shares
Treasury shares, at cost	372,057,217	369,439,800
investment in accenture plc [Member]
Investment In Accenture plc, shares	13,816,959	13,816,959

CONSOLIDATED_INCOME_STATEMENTS

CONSOLIDATED INCOME STATEMENTS (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
REVENUES:
Revenues before reimbursements (“Net revenues”)	$7,895,715	$7,358,749
Reimbursements	447,542	440,947
Revenues	8,343,257	7,799,696
Cost of services:
Cost of services before reimbursable expenses	5,356,425	4,909,402
Reimbursable expenses	447,542	440,947
Cost of services	5,803,967	5,350,349
Sales and marketing	907,574	928,210
General and administrative costs	444,007	448,053
Reorganization benefits, net	0	-18,015
Total operating expenses	7,155,548	6,708,597
OPERATING INCOME	1,187,709	1,091,099
Interest income	10,099	6,756
Interest expense	-2,811	-3,658
Other expense, net	-2,979	-10,620
INCOME BEFORE INCOME TAXES	1,192,018	1,083,577
Provision for income taxes	299,776	271,931
NET INCOME	892,242	811,646
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	-1,786	-1,743
Net income attributable to noncontrolling interests – other	-10,076	-10,702
NET INCOME ATTRIBUTABLE TO ACCENTURE SCA	$880,380	$799,201
Cash dividends per share	$1.02	$0.93

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Statement of Comprehensive Income [Abstract]
NET INCOME	$892,242	$811,646
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	-179,432	96,811
Defined benefit plans	4,064	3,210
Cash flow hedges	18,564	77,555
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE SCA	-156,804	177,576
Other comprehensive income (loss) attributable to noncontrolling interests	-6,808	1,142
COMPREHENSIVE INCOME	728,630	990,364
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE SCA	723,576	976,777
Comprehensive income attributable to noncontrolling interests	5,054	13,587
COMPREHENSIVE INCOME	$728,630	$990,364

CONSOLIDATED_SHAREHOLDERS_EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENT (USD $)	Total	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, 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
Beginning Balance Treasury (in shares) at Aug. 31, 2014					-369,440,000
Beginning Balance (in shares) at Aug. 31, 2014		1,049,032,000
Beginning Balance (in shares) at Aug. 31, 2014						-13,817,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	892,242						880,380		880,380	11,862
Other Comprehensive Income (Loss), Net of Tax	-163,612							-156,804	-156,804	-6,808
Income tax benefit on share-based compensation plans	22,183			22,183					22,183
Share-based compensation expense	128,915		118,025	10,890					128,915
Purchases/redemptions of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares	-601,964			-1,996	-598,771				-600,767	-1,197
Purchases/redemptions of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares (in shares)					-7,464,000
Issuance of Accenture SCA Class I common shares related to employee share programs	127,819		-120,090	90,351	157,304				127,565	254
Issuance of Accenture SCA Class I common shares related to employee share programs (in shares)					4,847,000
Dividends	-678,736		24,021				-701,367		-677,346	-1,390
Other, net	4,180			1,486			1,940		3,426	754
Ending Balance at Nov. 30, 2014	$6,016,364	$1,704,162	$943,542	$6,316,946	($17,393,368)	($456,864)	$15,765,394	($1,081,001)	$5,798,811	$217,553
Ending Balance Treasury (in shares) at Nov. 30, 2014					-372,057,000
Ending Balance (in shares) at Nov. 30, 2014		1,049,032,000
Ending Balance (in shares) at Nov. 30, 2014						-13,817,000

CONSOLIDATED_CASH_FLOWS_STATEM

CONSOLIDATED CASH FLOWS STATEMENTS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$892,242	$811,646
Adjustments to reconcile Net income to Net cash provided by operating activities —
Depreciation, amortization and asset impairments	166,519	145,327
Reorganization benefits, net	0	-18,015
Share-based compensation expense	128,915	126,906
Deferred income taxes, net	-119,335	-63,744
Other, net	-111,191	79,812
Change in assets and liabilities, net of acquisitions —
Receivables from clients, net	-34,091	-113,455
Unbilled services, current and non-current, net	-191,426	-159,661
Other current and non-current assets	-243,678	-205,477
Accounts payable	-95,155	-2,958
Deferred revenues, current and non-current	-34,709	-153,155
Accrued payroll and related benefits	421,716	-221,006
Income taxes payable, current and non-current	111,652	100,737
Other current and non-current liabilities	-18,559	-145,724
Net cash provided by operating activities	872,900	181,233
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of property and equipment	1,286	794
Purchases of property and equipment	-51,858	-58,959
Purchases of businesses and investments, net of cash acquired	-38,641	-137,387
Net cash used in investing activities	-89,213	-195,552
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common shares	127,819	90,471
Purchases of shares	-601,964	-631,752
Proceeds from long-term debt, net	56	343
Cash dividends paid	-678,736	-630,234
Excess tax benefits from share-based payment arrangements	28,335	35,556
Other, net	-2,387	-2,900
Net cash used in financing activities	-1,126,877	-1,138,516
Effect of exchange rate changes on cash and cash equivalents	-105,768	48,148
NET DECREASE IN CASH AND CASH EQUIVALENTS	-448,958	-1,104,687
CASH AND CASH EQUIVALENTS, beginning of period	4,921,305	5,631,885
CASH AND CASH EQUIVALENTS, end of period	$4,472,347	$4,527,198

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Nov. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION
	The accompanying unaudited interim Consolidated Financial Statements of Accenture SCA, a Luxembourg partnership limited by shares, and its controlled subsidiary companies (collectively, the “Company”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC on October 24, 2014.
	The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which 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 differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three months ended November 30, 2014 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2015.
	Accenture plc (“Accenture”) is a holding company incorporated in Ireland with no material assets other than Accenture SCA Class I common shares. Accenture acts as the sole general partner of the Company and owns a majority voting interest in the Company. Information regarding various aspects of the activities of Accenture are described in these notes as they affect the financial results and conditions of the Company.
	Allowances for Client Receivables and Unbilled Services
	As of November 30, 2014 and August 31, 2014, total allowances recorded for client receivables and unbilled services were $86,660 and $82,643, respectively.
	Accumulated Depreciation
	As of November 30, 2014 and August 31, 2014, total accumulated depreciation was $1,751,879 and $1,752,965, respectively.
	Income Taxes
	The Company applies an estimated annual effective tax rate to its year-to-date operating results to determine the interim provision for income tax expense. In addition, the Company recognizes taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs. The Company’s effective tax rate for both the three months ended November 30, 2014 and 2013 was 25.1%.
	New Accounting Pronouncement
	On May 28, 2014, the Financial Accounting Standards Board (“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.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Notes)	3 Months Ended
	Nov. 30, 2014
Equity [Abstract]
Accumulated Other Comprehensive Loss Note	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:
		Three Months Ended November 30,
		2014			2013
	Foreign currency translation
	Beginning balance	$	(339,326	)	$	(434,913	)
	Foreign currency translation	(187,853		)	98,897
	Income tax benefit (expense)	1,568			(1,120		)
	Portion attributable to noncontrolling interests	6,853			(966		)
	Foreign currency translation, net of tax	(179,432		)	96,811
	Ending balance	(518,758		)	(338,102		)
	Defined benefit plans
	Beginning balance	(568,177		)	(456,180		)
	Reclassifications into net periodic pension and post-retirement expense (1)	6,395			5,054
	Income tax expense	(2,323		)	(1,837		)
	Portion attributable to noncontrolling interests	(8		)	(7		)
	Defined benefit plans, net of tax	4,064			3,210
	Ending balance	(564,113		)	(452,970		)
	Cash flow hedges
	Beginning balance	(16,694		)	(225,069		)
	Unrealized gains	21,310			88,352
	Reclassification adjustments into Cost of services	920			36,131
	Income tax expense	(3,629		)	(46,759		)
	Portion attributable to noncontrolling interests	(37		)	(169		)
	Cash flow hedges, net of tax	18,564			77,555
	Ending balance (2)	1,870			(147,514		)
	Accumulated other comprehensive loss	$	(1,081,001	)	$	(938,586	)
	_______________
	-1	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.
	-2	As of November 30, 2014, $12,329 of net unrealized losses related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

BUSINESS_COMBINATIONS

BUSINESS COMBINATIONS	3 Months Ended
	Nov. 30, 2014
Business Combination, Goodwill [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS
	During the three months ended November 30, 2014, the Company completed individually immaterial acquisitions for total consideration of $38,641, net of cash acquired. The pro forma effects of these acquisitions on the Company’s operations were not material.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS (Notes)	3 Months Ended
	Nov. 30, 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,			Additions/				Foreign			November 30,
		2014			Adjustments				Currency			2014
									Translation
	Communications, Media & Technology	$	338,855		$	767			$	(9,448	)	$	330,174
	Financial Services	707,093			1,567				(11,084		)	697,576
	Health & Public Service	375,052			233				(2,098		)	373,187
	Products	836,858			1,877				(12,957		)	825,778
	Resources	138,036			43,149				(8,592		)	172,593
	Total	$	2,395,894		$	47,593			$	(44,179	)	$	2,399,308
	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:
			30-Nov-14										31-Aug-14
	Intangible Asset Class		Gross Carrying Amount			Accumulated Amortization				Net Carrying Amount			Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
	Customer-related		$	339,752		$	(94,592	)		$	245,160		$	334,768	$	(88,447	)	$	246,321
	Technology		115,763			(45,663		)		70,100			113,938		(41,536		)	72,402
	Patents		115,177			(54,627		)		60,550			135,022		(70,299		)	64,723
	Other		28,392			(15,161		)		13,231			37,524		(23,090		)	14,434
	Total		$	599,084		$	(210,043	)		$	389,041		$	621,252	$	(223,372	)	$	397,880

MATERIAL_TRANSACTIONS_AFFECTIN

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	3 Months Ended
	Nov. 30, 2014
Equity [Abstract]
MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY
	Dividends
	The Company’s dividend activity during the three months ended November 30, 2014 was as follows:
		Dividend Per		Accenture SCA Class I			Accenture Canada Holdings Inc.			Total Cash
		Share		Common Shares			Exchangeable Shares			Outlay
	Dividend Payment Date			Record Date	Cash Outlay		Record Date	Cash Outlay
	November 17, 2014	$	1.02	October 14, 2014	$	677,346	October 14, 2014	$	1,390	$	678,736
	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.

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Nov. 30, 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. The Company’s derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts.
	Cash Flow Hedges
	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 Statements during the period in which the hedged transaction is recognized. For information related to derivatives designated as cash flow hedges that were reclassified into Cost of services during the first quarter of fiscal 2015 as well as those expected to be reclassified into Cost of services in the next 12 months, see Note 2 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements.
	Other Derivatives
	Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were a net loss of $105,530 and a net gain of $87,043 for the three months ended November 30, 2014 and 2013, respectively. Gains and losses on these contracts are recorded in Other expense, net in the Consolidated Income Statements 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:
		November 30,			August 31,
		2014			2014
	Assets
	Cash Flow Hedges
	Other current assets	$	25,189		$	21,148
	Other non-current assets	31,666			20,875
	Other Derivatives
	Other current assets	3,608			17,076
	Total assets	$	60,463		$	59,099
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	37,518		$	41,103
	Other non-current liabilities	20,660			24,474
	Other Derivatives
	Other accrued liabilities	29,866			15,392
	Total liabilities	$	88,044		$	80,969
	Total fair value	$	(27,581	)	$	(21,870	)
	Total notional value	$	5,979,140		$	5,989,011
	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:
		November 30,			August 31,
		2014			2014
	Net derivative assets	$	30,557		$	22,458
	Net derivative liabilities	58,138			44,328
	Total fair value	$	(27,581	)	$	(21,870	)

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Nov. 30, 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. As of November 30, 2014 and August 31, 2014, the Company has reflected the fair value of $91,823 and $95,581, 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.
	As of November 30, 2014 and August 31, 2014, the Company’s aggregate potential liability to its clients for expressly limited guarantees involving the performance of third parties was approximately $773,000 and $768,000, respectively, of which all but approximately $8,000 as of both November 30, 2014 and August 31, 2014 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 November 30, 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	3 Months Ended
	Nov. 30, 2014
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING
	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:
		Three Months Ended November 30,
		2014				2013
		Net		Operating		Net		Operating
		Revenues		Income		Revenues		Income
	Communications, Media & Technology	$	1,581,037	$	188,757	$	1,410,983	$	153,368
	Financial Services	1,716,227		297,582		1,597,966		263,568
	Health & Public Service	1,368,442		201,803		1,230,074		179,305
	Products	1,930,331		289,732		1,801,062		247,387
	Resources	1,295,481		209,835		1,315,007		247,471
	Other	4,197		—		3,657		—
	Total	$	7,895,715	$	1,187,709	$	7,358,749	$	1,091,099

BASIS_OF_PRESENTATION_Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Nov. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited interim Consolidated Financial Statements of Accenture SCA, a Luxembourg partnership limited by shares, and its controlled subsidiary companies (collectively, the “Company”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC on October 24, 2014.
	The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which 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 differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three months ended November 30, 2014 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2015.
	Accenture plc (“Accenture”) is a holding company incorporated in Ireland with no material assets other than Accenture SCA Class I common shares. Accenture acts as the sole general partner of the Company and owns a majority voting interest in the Company. Information regarding various aspects of the activities of Accenture are described in these notes as they affect the financial results and conditions of the Company.
Income Tax, Policy [Policy Text Block]	Income Taxes
	The Company applies an estimated annual effective tax rate to its year-to-date operating results to determine the interim provision for income tax expense. In addition, the Company recognizes taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs. The Company’s effective tax rate for both the three months ended November 30, 2014 and 2013 was 25.1%.
New Accounting Pronouncements, Policy	New Accounting Pronouncement
	On May 28, 2014, the Financial Accounting Standards Board (“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.

COMMITMENTS_AND_CONTIGENCIES_P

COMMITMENTS AND CONTIGENCIES (Policies)	3 Months Ended
	Nov. 30, 2014
Commitment and Contingencies Accounting Policies [Abstract]
Guarantees, Indemnifications and Warranties Policies [Policy Text Block]	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.
	As of November 30, 2014 and August 31, 2014, the Company’s aggregate potential liability to its clients for expressly limited guarantees involving the performance of third parties was approximately $773,000 and $768,000, respectively, of which all but approximately $8,000 as of both November 30, 2014 and August 31, 2014 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.

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Nov. 30, 2014
Equity [Abstract]
Schedule of 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:
		Three Months Ended November 30,
		2014			2013
	Foreign currency translation
	Beginning balance	$	(339,326	)	$	(434,913	)
	Foreign currency translation	(187,853		)	98,897
	Income tax benefit (expense)	1,568			(1,120		)
	Portion attributable to noncontrolling interests	6,853			(966		)
	Foreign currency translation, net of tax	(179,432		)	96,811
	Ending balance	(518,758		)	(338,102		)
	Defined benefit plans
	Beginning balance	(568,177		)	(456,180		)
	Reclassifications into net periodic pension and post-retirement expense (1)	6,395			5,054
	Income tax expense	(2,323		)	(1,837		)
	Portion attributable to noncontrolling interests	(8		)	(7		)
	Defined benefit plans, net of tax	4,064			3,210
	Ending balance	(564,113		)	(452,970		)
	Cash flow hedges
	Beginning balance	(16,694		)	(225,069		)
	Unrealized gains	21,310			88,352
	Reclassification adjustments into Cost of services	920			36,131
	Income tax expense	(3,629		)	(46,759		)
	Portion attributable to noncontrolling interests	(37		)	(169		)
	Cash flow hedges, net of tax	18,564			77,555
	Ending balance (2)	1,870			(147,514		)
	Accumulated other comprehensive loss	$	(1,081,001	)	$	(938,586	)
	_______________
	-1	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.
	-2	As of November 30, 2014, $12,329 of net unrealized losses related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Nov. 30, 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,			Additions/				Foreign			November 30,
		2014			Adjustments				Currency			2014
									Translation
	Communications, Media & Technology	$	338,855		$	767			$	(9,448	)	$	330,174
	Financial Services	707,093			1,567				(11,084		)	697,576
	Health & Public Service	375,052			233				(2,098		)	373,187
	Products	836,858			1,877				(12,957		)	825,778
	Resources	138,036			43,149				(8,592		)	172,593
	Total	$	2,395,894		$	47,593			$	(44,179	)	$	2,399,308
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The Company’s definite-lived intangible assets by major asset class are as follows:
			30-Nov-14										31-Aug-14
	Intangible Asset Class		Gross Carrying Amount			Accumulated Amortization				Net Carrying Amount			Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
	Customer-related		$	339,752		$	(94,592	)		$	245,160		$	334,768	$	(88,447	)	$	246,321
	Technology		115,763			(45,663		)		70,100			113,938		(41,536		)	72,402
	Patents		115,177			(54,627		)		60,550			135,022		(70,299		)	64,723
	Other		28,392			(15,161		)		13,231			37,524		(23,090		)	14,434
	Total		$	599,084		$	(210,043	)		$	389,041		$	621,252	$	(223,372	)	$	397,880

MATERIAL_TRANSACTIONS_AFFECTIN1

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	3 Months Ended
	Nov. 30, 2014
Equity [Abstract]
Schedule of Dividend Activity	The Company’s dividend activity during the three months ended November 30, 2014 was as follows:
		Dividend Per		Accenture SCA Class I			Accenture Canada Holdings Inc.			Total Cash
		Share		Common Shares			Exchangeable Shares			Outlay
	Dividend Payment Date			Record Date	Cash Outlay		Record Date	Cash Outlay
	November 17, 2014	$	1.02	October 14, 2014	$	677,346	October 14, 2014	$	1,390	$	678,736

DERIVATIVE_FINANCIAL_INSTRUMEN1

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Nov. 30, 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:
		November 30,			August 31,
		2014			2014
	Assets
	Cash Flow Hedges
	Other current assets	$	25,189		$	21,148
	Other non-current assets	31,666			20,875
	Other Derivatives
	Other current assets	3,608			17,076
	Total assets	$	60,463		$	59,099
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	37,518		$	41,103
	Other non-current liabilities	20,660			24,474
	Other Derivatives
	Other accrued liabilities	29,866			15,392
	Total liabilities	$	88,044		$	80,969
	Total fair value	$	(27,581	)	$	(21,870	)
	Total notional value	$	5,979,140		$	5,989,011
Offsetting Derivative Assets and Liabilities
		November 30,			August 31,
		2014			2014
	Net derivative assets	$	30,557		$	22,458
	Net derivative liabilities	58,138			44,328
	Total fair value	$	(27,581	)	$	(21,870	)

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	3 Months Ended
	Nov. 30, 2014
Segment Reporting [Abstract]
Reportable Operating Segments
		Three Months Ended November 30,
		2014				2013
		Net		Operating		Net		Operating
		Revenues		Income		Revenues		Income
	Communications, Media & Technology	$	1,581,037	$	188,757	$	1,410,983	$	153,368
	Financial Services	1,716,227		297,582		1,597,966		263,568
	Health & Public Service	1,368,442		201,803		1,230,074		179,305
	Products	1,930,331		289,732		1,801,062		247,387
	Resources	1,295,481		209,835		1,315,007		247,471
	Other	4,197		—		3,657		—
	Total	$	7,895,715	$	1,187,709	$	7,358,749	$	1,091,099

BASIS_OF_PRESENTATION_Addition

BASIS OF PRESENTATION - Additional Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013	Aug. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for doubtful accounts receivable and unbilled services	$86,660		$82,643
Accumulated depreciation	$1,751,879		$1,752,965
Effective Income Tax Rate Reconciliation, Percent	25.10%	25.10%

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014		Nov. 30, 2013		Aug. 31, 2014
Foreign currency translation
Beginning balance	($339,326)		($434,913)
Foreign currency translation	-187,853		98,897
Income tax benefit (expense)	1,568		-1,120
Portion attributable to noncontrolling interests	6,853		-966
Foreign currency translation, net of tax	-179,432		96,811
Ending balance	-518,758		-338,102
Defined benefit plans
Beginning balance	-568,177		-456,180
Reclassifications into net periodic pension and post-retirement expense (1)	6,395	[1]	5,054	[1]
Income tax expense	-2,323		-1,837
Portion attributable to noncontrolling interests	-8		-7
Defined benefit plans, net of tax	4,064		3,210
Ending balance	-564,113		-452,970
Cash flow hedges
Beginning balance	-16,694		-225,069
Unrealized gains	21,310		88,352
Reclassification adjustments into Cost of services	920		36,131
Income tax expense	-3,629		-46,759
Portion attributable to noncontrolling interests	-37		-169
Cash flow hedges, net of tax	18,564		77,555
Ending balance (2)	1,870	[2]	-147,514
Accumulated other comprehensive loss	($1,081,001)		($938,586)		($924,197)
[1]	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.
[2]	As of November 30, 2014, $12,329 of net unrealized losses related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

ACCUMULATED_OTHER_COMPREHENSIV3

ACCUMULATED OTHER COMPREHENSIVE LOSS Derivatives Designated as Cash Flow Hedges (Details) (Cash Flow Hedging [Member], Cost Of Services [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014
Cash Flow Hedging [Member] | Cost Of Services [Member]
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	($12,329)

BUSINESS_COMBINATIONS_Addition

BUSINESS COMBINATIONS - Additional Information (Detail) (Series of Individually Immaterial Business Acquisitions [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Cash Consideration	$38,641

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014
Goodwill [Line Items]
Goodwill	$2,395,894
Goodwill Acquired During Period And Adjustments	47,593
Goodwill, Translation Adjustments	-44,179
Goodwill	2,399,308
Communications, Media & Technology
Goodwill [Line Items]
Goodwill	338,855
Goodwill Acquired During Period And Adjustments	767
Goodwill, Translation Adjustments	-9,448
Goodwill	330,174
Financial Services
Goodwill [Line Items]
Goodwill	707,093
Goodwill Acquired During Period And Adjustments	1,567
Goodwill, Translation Adjustments	-11,084
Goodwill	697,576
Health & Public Service
Goodwill [Line Items]
Goodwill	375,052
Goodwill Acquired During Period And Adjustments	233
Goodwill, Translation Adjustments	-2,098
Goodwill	373,187
Products
Goodwill [Line Items]
Goodwill	836,858
Goodwill Acquired During Period And Adjustments	1,877
Goodwill, Translation Adjustments	-12,957
Goodwill	825,778
Resources
Goodwill [Line Items]
Goodwill	138,036
Goodwill Acquired During Period And Adjustments	43,149
Goodwill, Translation Adjustments	-8,592
Goodwill	$172,593

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS - Intangible Table by Major Class (Details) (USD $)	Nov. 30, 2014	Aug. 31, 2014
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$599,084	$621,252
Finite-Lived Intangible Assets, Accumulated Amortization	-210,043	-223,372
Finite-Lived Intangible Assets, Net	389,041	397,880
Customer-Related Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	339,752	334,768
Finite-Lived Intangible Assets, Accumulated Amortization	-94,592	-88,447
Finite-Lived Intangible Assets, Net	245,160	246,321
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	115,763	113,938
Finite-Lived Intangible Assets, Accumulated Amortization	-45,663	-41,536
Finite-Lived Intangible Assets, Net	70,100	72,402
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	115,177	135,022
Finite-Lived Intangible Assets, Accumulated Amortization	-54,627	-70,299
Finite-Lived Intangible Assets, Net	60,550	64,723
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	28,392	37,524
Finite-Lived Intangible Assets, Accumulated Amortization	-15,161	-23,090
Finite-Lived Intangible Assets, Net	$13,231	$14,434

MATERIAL_TRANSACTIONS_AFFECTIN2

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Dividend Activity (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Dividends [Line Items]
Dividend Per Share	$1.02	$0.93
Dividend Payment November 2014 [Member]
Dividends [Line Items]
Dividend Payment Date	17-Nov-14
Dividend Per Share	$1.02
Cash Outlay	$678,736
Dividend Payment November 2014 [Member] | Accenture Canada Holdings Inc Exchangeable
Dividends [Line Items]
Record Date	14-Oct-14
Cash Outlay	1,390
Dividend Payment November 2014 [Member] | Common Stock Class I [Member]
Dividends [Line Items]
Record Date	14-Oct-14
Cash Outlay	$677,346

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) (USD $)	Nov. 30, 2014	Aug. 31, 2014
In Thousands, unless otherwise specified
Assets
Fair value of derivative assets	$60,463	$59,099
Liabilities
Fair value of derivative liabilities	88,044	80,969
Total fair value	-27,581	-21,870
Total notional value	5,979,140	5,989,011
Cash Flow Hedging [Member] | Other current assets
Assets
Fair value of derivative assets	25,189	21,148
Cash Flow Hedging [Member] | Other non-current assets
Assets
Fair value of derivative assets	31,666	20,875
Cash Flow Hedging [Member] | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	37,518	41,103
Cash Flow Hedging [Member] | Other non-current liabilities
Liabilities
Fair value of derivative liabilities	20,660	24,474
Other Derivatives | Other current assets
Assets
Fair value of derivative assets	3,608	17,076
Other Derivatives | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	$29,866	$15,392

DERIVATIVE_FINANCIAL_INSTRUMEN3

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Realized gains or (losses) and changes in the estimated fair value of derivatives not designated as hedges	($105,530)	$87,043

DERIVATIVE_FINANCIAL_INSTRUMEN4

DERIVATIVE FINANCIAL INSTRUMENTS Offsetting Derivative Assets and Liabilities (Details) (USD $)	Nov. 30, 2014	Aug. 31, 2014
In Thousands, unless otherwise specified
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net derivative assets	$30,557	$22,458
Derivative Liability	58,138	44,328
Total fair value	($27,581)	($21,870)

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) (USD $)	Nov. 30, 2014	Aug. 31, 2014
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]
Fair value of Avanade redeemable common stock and options	$91,823	$95,581
Expressly limited performance guarantee	773,000	768,000
Portion of guarantee not recoverable	$8,000	$8,000

SEGMENT_REPORTING_Reportable_O

SEGMENT REPORTING - Reportable Operating Segments (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2014	Nov. 30, 2013
Segment Reporting Information [Line Items]
Net Revenues	$7,895,715	$7,358,749
Operating Income	1,187,709	1,091,099
Communications, Media & Technology
Segment Reporting Information [Line Items]
Net Revenues	1,581,037	1,410,983
Operating Income	188,757	153,368
Financial Services
Segment Reporting Information [Line Items]
Net Revenues	1,716,227	1,597,966
Operating Income	297,582	263,568
Health & Public Service
Segment Reporting Information [Line Items]
Net Revenues	1,368,442	1,230,074
Operating Income	201,803	179,305
Products
Segment Reporting Information [Line Items]
Net Revenues	1,930,331	1,801,062
Operating Income	289,732	247,387
Resources
Segment Reporting Information [Line Items]
Net Revenues	1,295,481	1,315,007
Operating Income	209,835	247,471
Other
Segment Reporting Information [Line Items]
Net Revenues	4,197	3,657
Operating Income	$0	$0

SEGMENT_REPORTING_Additional_I

SEGMENT REPORTING - Additional Information (Detail)	3 Months Ended
	Nov. 30, 2014
	segment
Segment Reporting [Abstract]
Number of operating segments	5