Accenture (ACN) 10-Q 18 Dec 09 2010 Q1 Quarterly report Financial data

Statement Of Financial Position

Statement Of Financial Position Classified (USD $)
In Thousands	3 Months Ended Nov. 30, 2009	3 Months Ended Aug. 31, 2009
CURRENT ASSETS:
Cash and cash equivalents	$4,000,063	$4,541,662
Short-term investments	5,056	7,904
Receivables from clients, net	2,503,615	2,251,341
Unbilled services, net	1,291,199	1,110,444
Deferred income taxes, net	492,466	479,662
Other current assets	636,912	599,501
Total current assets	8,929,311	8,990,514
NON-CURRENT ASSETS:
Unbilled services, net	66,667	94,496
Investments	31,250	29,011
Property and equipment, net	685,052	701,144
Goodwill	838,818	825,152
Deferred contract costs	550,111	531,777
Deferred income taxes, net	747,578	745,228
Other non-current assets	336,032	338,412
Total non-current assets	3,255,508	3,265,220
TOTAL ASSETS	12,184,819	12,255,734
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	1,734	594
Accounts payable	689,769	717,379
Deferred revenues	1,747,083	1,725,179
Accrued payroll and related benefits	2,425,854	2,423,883
Accrued consumption taxes	269,829	231,501
Income taxes payable	270,689	261,058
Deferred income taxes, net	22,652	21,053
Other accrued liabilities	749,559	858,312
Total current liabilities	6,177,169	6,238,959
NON-CURRENT LIABILITIES:
Long-term debt	855	361
Deferred revenues relating to contract costs	536,725	536,065
Retirement obligation	705,224	678,333
Deferred income taxes, net	79,145	71,941
Income taxes payable	1,136,229	1,102,589
Other non-current liabilities	235,595	241,280
Total non-current liabilities	2,693,773	2,630,569
COMMITMENTS AND CONTINGENCIES	-	-
SHAREHOLDERS' EQUITY:
Restricted share units	848,502	870,699
Additional paid-in capital	0	0
Treasury shares, at cost, 51,168,836 and 54,063,555 shares as of November 30, 2009 and August 31, 2009, respectively	(1,672,322)	(1,755,446)
Retained earnings	3,744,676	3,947,129
Accumulated other comprehensive loss	(111,606)	(227,178)
Total Accenture plc shareholders' equity	2,809,267	2,835,221
Noncontrolling interests	504,610	550,985
Total shareholders' equity	3,313,877	3,386,206
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	12,184,819	12,255,734
Class A ordinary shares
SHAREHOLDERS' EQUITY:
Ordinary shares, value	15	15
Class X ordinary shares
SHAREHOLDERS' EQUITY:
Ordinary shares, value	$2	$2

1_Statement Of Financial Positi

Statement Of Financial Position Classified (Parenthetical) (USD $)
	Nov. 30, 2009	Aug. 31, 2009
Treasury shares, shares	51,168,836	54,063,555
Class A ordinary shares
Ordinary shares, par value	0.0000225	0.0000225
Ordinary shares, shares authorized	20,000,000,000	20,000,000,000
Ordinary shares, issued	682,912,608	677,019,865
Class X ordinary shares
Ordinary shares, par value	0.0000225	0.0000225
Ordinary shares, shares authorized	1,000,000,000	1,000,000,000
Ordinary shares, issued	81,794,638	89,918,808
Ordinary shares, outstanding	81,794,638	89,918,808

Statement Of Income Alternative

Statement Of Income Alternative (USD $)
In Thousands, except Share data	3 Months Ended Nov. 30, 2009	3 Months Ended Nov. 30, 2008
REVENUES:
Revenues before reimbursements ("Net revenues")	$5,382,532	$6,019,497
Reimbursements	365,155	451,111
Revenues	5,747,687	6,470,608
Cost of services:
Cost of services before reimbursable expenses	3,598,578	4,131,689
Reimbursable expenses	365,155	451,111
Cost of services	3,963,733	4,582,800
Sales and marketing	621,860	563,192
General and administrative costs	412,121	506,739
Reorganization costs, net	3,565	3,105
Total operating expenses	5,001,279	5,655,836
OPERATING INCOME	746,408	814,772
Gain on investments, net	334	1,360
Interest income	6,945	22,196
Interest expense	(4,481)	(3,400)
Other income (expense), net	5,899	(26,407)
INCOME BEFORE INCOME TAXES	755,105	808,521
Provision for income taxes	230,307	215,288
NET INCOME BEFORE NONCONTROLLING INTERESTS	524,798	593,233
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc.	(73,981)	(108,133)
Net income attributable to noncontrolling interests - other	(6,000)	(5,234)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$444,817	$479,866
Weighted average Class A ordinary shares:
Basic	631,527,053	622,243,687
Diluted	773,696,423	797,586,038
Earnings per Class A ordinary share:
Basic	0.7	0.77
Diluted	0.67	0.74
Cash dividends per share	0.75	0.5

Statement Of Cash Flows Indirec

Statement Of Cash Flows Indirect (USD $)
In Thousands	3 Months Ended Nov. 30, 2009	3 Months Ended Nov. 30, 2008
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income attributable to Accenture plc	$444,817	$479,866
Adjustments to reconcile Net income to Net cash provided by operating activities -
Depreciation, amortization and asset impairments	114,898	119,563
Reorganization costs, net	3,565	3,105
Share-based compensation expense	98,605	87,123
Deferred income taxes, net	(9,209)	(21,112)
Noncontrolling interests	79,981	113,367
Other, net	56,827	1,592
Change in assets and liabilities, net of acquisitions -
Receivables from clients, net	(154,530)	(9,418)
Unbilled services, current and non-current	(83,995)	(101,760)
Other current and non-current assets	(59,106)	25,245
Accounts payable	(66,404)	(99,287)
Deferred revenues, current and non-current	(76,957)	(38,925)
Accrued payroll and related benefits	(60,365)	(73,550)
Income taxes payable, current and non-current	28,078	4,807
Other current and non-current liabilities	(97,094)	(22,484)
Net cash provided by operating activities	219,111	468,132
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from maturities and sales of available-for-sale investments	3,245	10,656
Purchases of available-for-sale investments	(745)	(196)
Proceeds from sales of property and equipment	780	750
Purchases of property and equipment	(34,817)	(71,876)
Purchases of businesses and investments, net of cash acquired	2,177	(1,307)
Proceeds from sale of business, net of cash transferred	0	2,200
Net cash used in investing activities	(29,360)	(59,773)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of ordinary shares	151,281	131,597
Purchases of shares	(451,270)	(689,952)
Proceeds (repayments) of long-term debt, net	1,603	(548)
Repayments of short-term borrowings, net	0	(4,769)
Cash dividends paid	(551,442)	(378,446)
Excess tax benefits from share-based payment arrangements	20,756	17,350
Other, net	(2,641)	(3,152)
Net cash used in financing activities	(831,713)	(927,920)
Effect of exchange rate changes on cash and cash equivalents	100,363	(300,238)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(541,599)	(819,799)
CASH AND CASH EQUIVALENTS, beginning of period	4,541,662	3,602,760
CASH AND CASH EQUIVALENTS, end of period	$4,000,063	$2,782,961

1. BASIS OF PRESENTATION

1. BASIS OF PRESENTATION
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
1. BASIS OF PRESENTATION	1. BASIS OF PRESENTATION The accompanying unaudited interim Consolidated Financial Statements of Accenture plc 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 August31, 2009 included in the Companys Annual Report on Form 10-K filed with the SEC on October19, 2009. The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP and 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 November30, 2009 are not necessarily indicative of the results that may be expected for the fiscal year ending August31, 2010. Certain prior-period amounts have been reclassified to conform to the current-period presentation. In addition, on September1, 2009, the Company streamlined its approach to capturing time spent on business-development activities. This resulted in a greater amount of payroll costs for the Companys client-services personnel being recorded in Sales and marketing rather than Cost of services. The Company has not reclassified fiscal 2009 amounts to conform to the fiscal 2010 presentation, as it would be impractical to do so. The Company has evaluated events and transactions subsequent to the balance sheet date through the time of issuance of these Consolidated Financial Statements on December18, 2009. Based on this evaluation, the Company is not aware of any events or transactions that occurred subsequent to the balance sheet date but prior to filing that would require recognition or disclosure in its Consolidated Financial Statements. Allowances for Client Receivables and Unbilled Services As of November30, 2009 and August31, 2009, total allowances for client receivables and unbilled services were $99,524 and $101,517, respectively. Accumulated Depreciation As of November 30, 2009 and August 31, 2009, total accumulated depreciation was $1,712,525 and $1,639,873, respectively. Recently Adopted Accounting Pronouncements On September1, 2009, the Company adopted guidance issued by the Financial Accounting Standards Board (FASB) on business combinations. The guidance establishes principles and requirements for: recognizing and measuring the identifiable assets acquired, the liabilities assumed and any noncontrolling interest in the acquiree; recognizing and measuring the goodwill acquired in the business combination or a gain from a bargain purchase; expensing acquisition related costs as incurred; and determining what information to disclose to enable users of the financial statements to evaluate the nature and financi

2. EARNINGS PER SHARE

2. EARNINGS PER SHARE
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
2. EARNINGS PER SHARE	2. EARNINGS PER SHARE Basic and diluted earnings per share are calculated as follows: Basic Earnings per share Three Months Ended November30, 2009 2008 Net income available for ClassA ordinary shareholders $ 444,817 $ 479,866 Basic weighted average ClassA ordinary shares 631,527,053 622,243,687 Basic earnings per share $ 0.70 $ 0.77 Diluted Earnings per share Net income available for ClassA ordinary shareholders $ 444,817 $ 479,866 Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc. (1) 73,981 108,133 Net income per share calculation $ 518,798 $ 587,999 Basic weighted average ClassA ordinary shares 631,527,053 622,243,687 ClassA ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 105,009,653 140,192,669 Diluted effect of employee compensation related to ClassA ordinary shares (2) 37,117,874 34,970,728 Diluted effect of employee share purchase plan related to ClassA ordinary shares 41,843 178,954 Weighted average ClassA ordinary shares 773,696,423 797,586,038 Diluted earnings per share $ 0.67 $ 0.74 (1) Diluted earnings per share assumes the redemption and exchange of all Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares, respectively, for Accenture plc ClassA ordinary shares, on a one-for-one basis. The income effect does not take into account Net income attributable to noncontrolling interests other, since those shares are not redeemable or exchangeable for Accenture plc ClassA ordinary shares. (2) Fiscal 2009 diluted weighted average Accenture plc ClassA ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of an immaterial number of additional restricted share units to holders of restricted share units in connection with the payment of cash dividends.

3. INCOME TAXES

3. INCOME TAXES
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
3. INCOME TAXES	3. INCOME TAXES Effective Tax Rate The Companys effective tax rates for the three months ended November30, 2009 and 2008 were 30.5% and 26.6%, respectively. The effective tax rate for the three months ended November30, 2009 is higher than the effective tax rate for the three months ended November30, 2008 primarily as a result of higher benefits related to final determinations and adjustments to prior-year tax liabilities recorded during the three months ended November30, 2008.

4. RESTRUCTURING AND REORGANIZA

4. RESTRUCTURING AND REORGANIZATION COSTS, NET
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
4. RESTRUCTURING AND REORGANIZATION COSTS, NET	4. RESTRUCTURING AND REORGANIZATION COSTS, NET Restructuring The Companys restructuring activity was as follows: 2009Workforce Realignment 2009 Space Abandonment Other Space Abandonment(1) ThreeMonthsEnded November30, 2009 Restructuring liability, beginning of period $ 142,068 $ 88,811 $ 34,764 $ 265,643 Payments made (72,873 ) (10,608 ) (938 ) (84,419 ) Other (2) (4,120 ) 2,165 755 (1,200 ) Restructuring liability, end of period $ 65,075 $ 80,368 $ 34,581 $ 180,024 (1) Relates to 2002 and 2004 restructurings. (2) Other represents changes in estimates, imputed interest and foreign currency translation. The restructuring liabilities as of November30, 2009 were $180,024, of which $95,926 was included in Other accrued liabilities and $84,098 was included in Other non-current liabilities. The remaining workforce realignment liabilities will be paid under contracts of varying lengths. The remaining liabilities represent the net present value of estimated obligations for operating leases on abandoned office space. Reorganization In fiscal 2001, the Company accrued reorganization liabilities in connection with its transition to a corporate structure. These liabilities included certain non-income tax liabilities, such as stamp taxes, as well as liabilities for certain individual income tax exposures related to the transfer of interests in certain entities to the Company as part of the reorganization. These primarily represent unusual and disproportionate individual income tax exposures assumed by certain, but not all, of the Companys shareholders and partners in certain tax jurisdictions specifically related to the transfer of their partnership interests in certain entities to the Company as part of the reorganization. (Prior to fiscal 2005, the Company referred to its highest-level employees with the partner title and the Company continues to use the term partner to refer to these persons in certain situations related to its reorganization and the period prior to its incorporation.) The Company identified certain shareholders and partners who may incur such unusual and disproportionate financial damage in certain jurisdictions. These include shareholders and partners who were subject to tax in their jurisdiction on items of income arising from the reorganization transaction that were not taxable for most other shareholders and partners. In addition, certain other shareholders and partners were subject to a different rate or amount of tax than other shareholders or partners in the same jurisdiction. When additional taxes are assessed on these shareholders or partners in connection with these transfers, the Company has made and intends to make payments to reimburse certain costs associated with the assessment either to the shareholder or partner, or to the taxing authority. The Company has recorded reorganization expense and the related liability where such liabilities are probable. Interest accruals are made to cover reimb

5. BUSINESS COMBINATIONS AND GO

5. BUSINESS COMBINATIONS AND GOODWILL
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
5. BUSINESS COMBINATIONS AND GOODWILL	5. BUSINESS COMBINATIONS AND GOODWILL The changes in the carrying amount of goodwill by reportable operating segment are as follows: August31, 2009 Additions/ Adjustments Foreign Currency Translation Adjustments November30, 2009 Communications High Tech $ 154,903 $ (22 ) $ 4,712 $ 159,593 Financial Services 140,364 (27 ) 1,626 141,963 Health Public Service (1) 274,912 1,252 276,164 Products (1) 182,442 (48 ) 3,685 186,079 Resources 72,531 (3 ) 2,491 75,019 Total $ 825,152 $ (100 ) $ 13,766 $ 838,818 (1) On September1, 2009, the Company formed the Health Public Service operating group by combining various healthcare-related components of its Products operating group with its Public Service operating group. Prior-period amounts have been reclassified to conform to the current-period presentation.

6. SHAREHOLDERS' EQUITY

6. SHAREHOLDERS' EQUITY
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
6. SHAREHOLDERS' EQUITY	6. SHAREHOLDERS EQUITY Accenture plc On September1, 2009, all of the outstanding ClassA and Class X common shares of Accenture Ltd were cancelled and Accenture plc issued ClassA and Class X ordinary shares on a one-for-one basis to the holders of the cancelled Accenture Ltd ClassA and Class X common shares, as applicable. As a result, Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares, which were redeemable for, at the Companys election, cash or Accenture Ltd ClassA common shares based on the market price of the Accenture Ltd ClassA common shares at the time of the redemption, are now redeemable for, at the Companys election, cash or Accenture plc ClassA ordinary shares based on the market price of the Accenture plc ClassA ordinary share at the time of redemption. Equity of Subsidiaries Redeemable or Exchangeable for Accenture plc ClassA Ordinary Shares On November16, 2009, the shareholders of Accenture SCA approved amendments to Accenture SCAs articles of association that reclassified all of the Class II common shares and Class III common shares (including the Class III letter shares) of Accenture SCA that were held by the Company into Class I common shares. The Class I common shares into which these Class II and III common shares were reclassified have the same rights as the Class I common shares that existed prior to November16, 2009, including being entitled to the payment of cash dividends. Material Transactions Affecting Shareholders Equity The Companys shareholders equity activity for the three months ended November30, 2009 was as follows: OrdinaryShares, Restricted Share Units and AdditionalPaid-in Capital TreasuryShares Retained Earnings Accumulated Other Comprehensive Loss TotalAccenture plc Shareholders Equity Noncontrolling Interests (1) Total Shareholders Equity Balance as of August31, 2009 (As reported) $ 870,716 $ (1,755,446 ) $ 3,998,501 $ (227,178 ) $ 2,886,593 $ 587,191 $ 3,473,784 Adoption of FASB guidance on noncontrolling interests (1) (51,372 ) (51,372 ) (36,206 ) (87,578 ) Balance as of August31, 2009 (As adjusted) 870,716 (1,755,446 ) 3,947,129 (227,178 ) 2,835,221 550,985 3,386,206 Net income 444,817 444,817 79,981 524,798 Other comprehensive income, net of tax and reclassification adjustments 115,572 115,572 20,967 136,539 Purchases of shares (2) (178,035 ) (69,608 ) (142,977 ) (390,620 ) (60,650 ) (451,270 ) Share transactions related to employee share programs, net 94,901 152,732 247,633 20,332 267,965 Dividends (3) 34,500 (505,374 ) (470,874 ) (80,568 ) (551,442 ) Other, net 26,437 1,081 27,518 (26,437 ) 1,081 Balance as

7. DERIVATIVE FINANCIAL INSTRUM

7. DERIVATIVE FINANCIAL INSTRUMENTS
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
7. DERIVATIVE FINANCIAL INSTRUMENTS	7. 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. 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 Companys derivative financial instruments, was approximately $23,708 as of November30, 2009. The Company has limited its credit risk by entering into derivative transactions only with highly-rated global financial institutions, limiting the amount of credit exposure with any one financial institution and conducting ongoing evaluation of the creditworthiness of the financial institutions with which it does business. 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 Companys potential overall loss resulting from the insolvency of a counterparty and reduce a counterpartys potential overall loss resulting from the insolvency of the Company. Additionally, these agreements contain early termination provisions triggered by adverse changes in a counterpartys credit rating, thereby enabling the Company to accelerate settlement of a transaction prior to its contractual maturity and potentially decrease the Companys realized loss on an open transaction. Similarly, a decrement in the Companys credit rating could trigger a counterpartys early termination rights, thereby enabling a counterparty to accelerate settlement of a transaction prior to its contractual maturity and potentially increase the Companys realized loss on an open transaction. The aggregate fair value of the Companys derivative instruments with credit-risk-related contingent features that are in a liability position as of November30, 2009 was $10,662. The Company classifies cash flows from its derivative programs as cash flows from operating activities in the Consolidated Cash Flows Statement. The notional and fair values of all derivative instruments were as follows: November30, 2009 August31, 2009 Notional Value Fair Value Notional Value Fair Value Foreign currency forward contracts: To buy $ 1,780,132 $ 12,422 $ 1,913,263 $ (17,018 ) To sell 95,877 624 106,962 (403 ) Cash Flow Hedges Certain of the Companys subsidiaries are exposed to currency risk through their use of resources supplied by the Companys Global Delivery Network. To m

8. FAIR VALUE MEASUREMENTS

8. FAIR VALUE MEASUREMENTS
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
8. FAIR VALUE MEASUREMENTS	8. FAIR VALUE MEASUREMENTS The Companys financial assets and liabilities measured at fair value on a recurring basis as of November30, 2009 are as follows: Level1 Level 2 Level3 Total Assets Short-term investments $ $ 5,056 $ $ 5,056 Investments 8,713 8,713 Derivative financial instruments 23,708 23,708 Total $ $ 37,477 $ $ 37,477 Liabilities Derivative financial instruments $ $ 10,662 $ $ 10,662

9. COMMITMENTS AND CONTINGENCIE

9. COMMITMENTS AND CONTINGENCIES
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
9. COMMITMENTS AND CONTINGENCIES	9. COMMITMENTS AND CONTINGENCIES Commitments The Company has the right to purchase or may be required to purchase substantially all of the remaining outstanding shares of Avanade not owned by the Company at fair value if certain events occur. 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. The Company has reflected the fair value of Avanades redeemable common stock and the intrinsic value of the options on redeemable common stock in Other accrued liabilities on the Consolidated Balance Sheets as of November30, 2009 and August31, 2009. 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. 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 clients 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 November30, 2009 and August31, 2009, the Companys aggregate potential liability to its clients for expressly limited guarantees involving the performance of third parties was approximately $570,000 and $508,000, respectively, of which all but approximately $25,000 and $24,000, respectively, may be recovered from the other third parties if the Company is obligated to make payments to the indemnified parties that are the 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, unspecified limitations and/or indemnification provisions and

10. SEGMENT REPORTING

10. SEGMENT REPORTING
	3 Months Ended Nov. 30, 2009 USD / shares
Notes to Financial Statements [Abstract]
10. SEGMENT REPORTING	10. SEGMENT REPORTING The Companys reportable operating segments are the five operating groups, which are Communications High Tech, Financial Services, Health Public Service, Products and Resources. Information regarding the Companys reportable operating segments is as follows: Three Months Ended November 30, 2009 2008 Net Revenues Operating Income Net Revenues Operating Income Communications High Tech $ 1,159,313 $ 144,380 $ 1,363,818 $ 179,156 Financial Services 1,104,037 194,867 1,238,078 157,239 Health Public Service (1) 946,512 134,962 943,334 126,447 Products (1) 1,204,060 116,034 1,384,962 189,668 Resources 964,163 156,165 1,079,228 162,262 Other 4,447 10,077 Total $ 5,382,532 $ 746,408 $ 6,019,497 $ 814,772 (1) On September1, 2009, the Company formed the Health Public Service operating group by combining various healthcare-related components of its Products operating group with its Public Service operating group. Prior-period amounts have been reclassified to conform to the current-period presentation.

Document Information

Document Information
	3 Months Ended Nov. 30, 2009 USD / shares
Document Information
Document Type	10-Q
Amendment Flag	false
Document Period End Date	2009-11-30

Entity Information

Entity Information (USD $)
	3 Months Ended Nov. 30, 2009	Dec. 14, 2009
Entity
Trading Symbol	ACN
Entity Registrant Name	ACCENTURE PLC
Entity Central Index Key	0001467373
Current Fiscal Year End Date	--08-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		632,423,581
Class X ordinary shares
Entity
Entity Common Stock, Shares Outstanding		81,413,071