Accenture (ACN) 10-K 29 Oct 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Aug. 31, 2013	Feb. 28, 2013	Oct. 15, 2013	Oct. 15, 2013
			Class A Ordinary Shares	Class X Ordinary Shares
Document Information [Line Items]
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Aug-13
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	ACN
Entity Registrant Name	Accenture plc
Entity Central Index Key	1467373
Current Fiscal Year End Date	-23
Entity Filer Category	Large Accelerated Filer
Entity Public Float		$48,317,496,293
Entity Common Stock, Shares Outstanding			773,411,718	30,282,564
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
CURRENT ASSETS:
Cash and cash equivalents	$5,631,885	$6,640,526
Short-term investments	2,525	2,261
Receivables from clients, net	3,333,126	3,080,877
Unbilled services, net	1,513,448	1,399,834
Deferred income taxes, net	794,917	685,732
Other current assets	568,277	778,701
Total current assets	11,844,178	12,587,931
NON-CURRENT ASSETS:
Unbilled services, net	18,447	12,151
Investments	43,631	28,180
Property and equipment, net	779,675	779,494
Goodwill	1,818,586	1,215,383
Deferred contract costs	554,747	537,943
Deferred income taxes, net	1,018,567	808,765
Other non-current assets	789,218	695,568
Total non-current assets	5,022,871	4,077,484
TOTAL ASSETS	16,867,049	16,665,415
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	0	11
Accounts payable	961,851	903,847
Deferred revenues	2,230,615	2,275,052
Accrued payroll and related benefits	3,460,393	3,428,838
Accrued consumption taxes	308,655	317,622
Income taxes payable	266,593	253,527
Deferred income taxes, net	24,031	21,916
Other accrued liabilities	908,852	908,392
Total current liabilities	8,160,990	8,109,205
NON-CURRENT LIABILITIES:
Long-term debt	25,600	22
Deferred revenues relating to contract costs	517,397	553,764
Retirement obligation	872,761	1,352,266
Deferred income taxes, net	174,818	105,544
Income taxes payable	1,224,251	1,597,590
Other non-current liabilities	463,403	322,596
Total non-current liabilities	3,278,230	3,931,782
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY:
Restricted share units	875,156	863,714
Additional paid-in capital	2,393,936	1,341,576
Treasury shares, at cost: Ordinary, 40,000 shares as of August 31, 2013 and August 31, 2012; Class A ordinary, 135,258,733 and 112,370,409 shares as of August 31, 2013 and August 31, 2012, respectively	-7,326,079	-5,285,625
Retained earnings	10,069,844	7,904,242
Accumulated other comprehensive loss	-1,052,746	-678,148
Total Accenture plc shareholders' equity	4,960,186	4,145,833
Noncontrolling interests	467,643	478,595
Total shareholders' equity	5,427,829	4,624,428
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	16,867,049	16,665,415
Ordinary Shares
SHAREHOLDERS' EQUITY:
Ordinary shares, value	57	57
Class A Ordinary Shares
SHAREHOLDERS' EQUITY:
Ordinary shares, value	17	16
Class X Ordinary Shares
SHAREHOLDERS' EQUITY:
Ordinary shares, value	$1	$1

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2012
	Ordinary Shares	Ordinary Shares	Class A Ordinary Shares	Class A Ordinary Shares	Class X Ordinary Shares	Class X Ordinary Shares
	EUR (€)	EUR (€)	USD ($)	USD ($)	USD ($)	USD ($)
Ordinary shares, par value	€ 1	€ 1	$0.00	$0.00	$0.00	$0.00
Ordinary shares, shares authorized	40,000	40,000	20,000,000,000	20,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares, shares issued	40,000	40,000	771,301,885	745,749,177	30,312,244	43,371,864
Ordinary shares, shares outstanding					30,312,244	43,371,864
Treasury shares, ordinary shares	40,000	40,000	135,258,733	112,370,409

CONSOLIDATED_INCOME_STATEMENTS

CONSOLIDATED INCOME STATEMENTS (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2013		Aug. 31, 2012		Aug. 31, 2011
REVENUES:
Revenues before reimbursements (Net revenues)	$28,562,810		$27,862,330		$25,507,036
Reimbursements	1,831,475		1,915,655		1,845,878
Revenues	30,394,285		29,777,985		27,352,914
Cost of services:
Cost of services before reimbursable expenses	19,178,635		18,874,629		17,120,317
Reimbursable expenses	1,831,475		1,915,655		1,845,878
Cost of services	21,010,110		20,790,284		18,966,195
Sales and marketing	3,481,891		3,303,478		3,094,465
General and administrative costs	1,835,646		1,810,984		1,820,277
Reorganization (benefits) costs, net	-272,042		1,691		1,520
Total operating expenses	26,055,605		25,906,437		23,882,457
OPERATING INCOME	4,338,680		3,871,548		3,470,457
Interest income	32,893		42,550		41,083
Interest expense	-14,035		-15,061		-15,000
Other (expense) income, net	-18,244		5,137		15,482
INCOME BEFORE INCOME TAXES	4,339,294		3,904,174		3,512,022
Provision for income taxes	784,775		1,079,241		958,782
NET INCOME	3,554,519		2,824,933		2,553,240
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc.	-234,398	[1]	-237,520	[1]	-243,575	[1]
Net income attributable to noncontrolling interests - other	-38,243		-33,903		-31,988
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$3,281,878		$2,553,510		$2,277,677
Weighted average Class A ordinary shares:
Basic (in shares)	645,536,995		643,132,601		645,631,170
Diluted (in shares)	712,763,616	[2],[3]	727,011,059	[3],[4]	743,211,312	[3]
Earnings per Class A ordinary share:
Basic (in dollars per share)	$5.08		$3.97		$3.53
Diluted (in dollars per share)	$4.93	[2],[3]	$3.84	[3],[4]	$3.39	[3]
Cash dividends per share (in dollars per share)	$1.62		$1.35		$0.90
[1]	Diluted earnings per share assumes the redemption of all Accenture SCA Class I common shares owned by holders of noncontrolling interests and the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc ClassB A ordinary shares, on a one-for-one basis. The income effect does not take into account bNet income attributable to noncontrolling interestsbother,b since those shares are not redeemable or exchangeable for Accenture plc ClassB A ordinary shares.
[2]	2013 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[3]	Fiscal 2012 and 2011 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[4]	Fiscal 2012 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Statement of Other Comprehensive Income [Abstract]
Net income	$3,554,519	$2,824,933	$2,553,240
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX:
Foreign currency translation	-258,391	-303,780	192,408
Defined benefit plans	77,338	-189,222	31,705
Cash flow hedges	-193,539	-51,756	28,014
Marketable securities	-6	990	-215
OTHER COMPREHENSIVE (LOSS) INCOME ATTRIBUTABLE TO ACCENTURE PLC	-374,598	-543,768	251,912
Other comprehensive (loss) income attributable to noncontrolling interests	-24,762	-48,603	31,778
COMPREHENSIVE INCOME	3,155,159	2,232,562	2,836,930
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	2,907,280	2,009,742	2,529,589
Comprehensive income attributable to noncontrolling interests	247,879	222,820	307,341
COMPREHENSIVE INCOME	$3,155,159	$2,232,562	$2,836,930

CONSOLIDATED_SHAREHOLDERS_EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENTS (USD $)	Total	Ordinary Shares	Class A Ordinary Shares	Class X Ordinary Shares	Restricted Share Units	Additional Paid-in Capital	Treasury Shares	Retained Earnings	Accumulated Other Comprehensive Loss	Total Accenture plc Shareholder's Equity	Noncontrolling Interests
In Thousands, except Share data, unless otherwise specified
Beginning Balance at Aug. 31, 2010	$3,274,723	$57	$16	$1	$973,889	$137,883	($2,524,137)	$4,634,329	($386,292)	$2,835,746	$438,977
Beginning Balance Treasury (in shares) at Aug. 31, 2010							-71,816,000
Beginning Balance (in shares) at Aug. 31, 2010		40,000	696,815,000	64,985,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,553,240							2,277,677		2,277,677	275,563
Other comprehensive (loss) income, attributable to Accenture plc	251,912								251,912	251,912
Other comprehensive (loss) income attributable to noncontrolling interests	31,778										31,778
Other comprehensive loss	283,690
Income tax benefit on share-based compensation plans	93,772					93,772				93,772
Purchases of Class A ordinary shares	-1,599,734					137,599	-1,599,734			-1,462,135	-137,599
Purchases of Class A ordinary shares (in shares)							-31,013,000
Share-based compensation expense	450,137				415,918	34,219				450,137
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	-572,143					-515,690				-515,690	-56,453
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)				-15,620,000
Issuances of Class A ordinary shares:
Employee share programs	557,366				-638,085	616,086	546,297			524,298	33,068
Employee share programs (in shares)			24,144,000				16,427,000
Upon redemption of Accenture SCA Class I common shares										0
Upon redemption of Accenture SCA Class I common shares (in shares)			6,837,000
Dividends	-643,642				32,555			-610,751		-578,196	-65,446
Other, net	-46,537					21,168		-19,738		1,430	-47,967
Ending Balance at Aug. 31, 2011	4,350,872	57	16	1	784,277	525,037	-3,577,574	6,281,517	-134,380	3,878,951	471,921
Ending Balance (in shares) at Aug. 31, 2011		40,000	727,796,000	49,365,000
Ending Balance Treasury (in shares) at Aug. 31, 2011							-86,402,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	2,824,933							2,553,510		2,553,510	271,423
Other comprehensive (loss) income, attributable to Accenture plc	-543,768								-543,768	-543,768
Other comprehensive (loss) income attributable to noncontrolling interests	-48,603										-48,603
Other comprehensive loss	-592,371
Income tax benefit on share-based compensation plans	113,620					113,620				113,620
Purchases of Class A ordinary shares	-1,960,396					146,689	-1,960,396			-1,813,707	-146,689
Purchases of Class A ordinary shares (in shares)							-34,316,000
Share-based compensation expense	538,086				497,531	40,555				538,086
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	-138,445					-126,354				-126,354	-12,091
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)				-5,993,000
Issuances of Class A ordinary shares:
Employee share programs	454,387				-465,672	653,442	252,345			440,115	14,272
Employee share programs (in shares)			13,331,000				8,308,000
Upon redemption of Accenture SCA Class I common shares	0									0
Upon redemption of Accenture SCA Class I common shares (in shares)			4,622,000
Dividends	-950,857				47,578			-915,929		-868,351	-82,506
Other, net	-15,401					-11,413		-14,856		-26,269	10,868
Ending Balance at Aug. 31, 2012	4,624,428	57	16	1	863,714	1,341,576	-5,285,625	7,904,242	-678,148	4,145,833	478,595
Ending Balance (in shares) at Aug. 31, 2012		40,000	745,749,000	43,372,000
Ending Balance Treasury (in shares) at Aug. 31, 2012							-112,410,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,554,519							3,281,878		3,281,878	272,641
Other comprehensive (loss) income, attributable to Accenture plc	-374,598								-374,598	-374,598
Other comprehensive (loss) income attributable to noncontrolling interests	-24,762										-24,762
Other comprehensive loss	-399,360
Income tax benefit on share-based compensation plans	204,714					204,714				204,714
Purchases of Class A ordinary shares	-2,326,229					131,382	-2,326,229			-2,194,847	-131,382
Purchases of Class A ordinary shares (in shares)	-31,297,277						-31,297,000
Share-based compensation expense	615,878				572,456	43,422				615,878
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	-218,123					-202,262				-202,262	-15,861
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)				-13,060,000
Issuances of Class A ordinary shares:
Employee share programs	515,812		1		-615,740	816,145	285,775			486,181	29,631
Employee share programs (in shares)			14,534,000				8,408,000
Upon redemption of Accenture SCA Class I common shares	0					50,240				50,240	-50,240
Upon redemption of Accenture SCA Class I common shares (in shares)			11,019,000
Dividends	-1,121,738				54,726			-1,097,643		-1,042,917	-78,821
Other, net	-22,072					8,719		-18,633		-9,914	-12,158
Ending Balance at Aug. 31, 2013	$5,427,829	$57	$17	$1	$875,156	$2,393,936	($7,326,079)	$10,069,844	($1,052,746)	$4,960,186	$467,643
Ending Balance (in shares) at Aug. 31, 2013		40,000	771,302,000	30,312,000
Ending Balance Treasury (in shares) at Aug. 31, 2013							-135,299,000

CONSOLIDATED_CASH_FLOWS_STATEM

CONSOLIDATED CASH FLOWS STATEMENTS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$3,554,519	$2,824,933	$2,553,240
Adjustments to reconcile Net income to Net cash provided by operating activities -
Depreciation, amortization and asset impairments	593,028	593,545	513,256
Reorganization (benefits) costs, net	-272,042	1,691	1,520
Share-based compensation expense	615,878	538,086	450,137
Deferred income taxes, net	-209,674	56,981	-196,395
Other, net	-90,043	-94,332	81,127
Change in assets and liabilities, net of acquisitions -
Receivables from clients, net	-213,634	15,822	-486,128
Unbilled services, current and non-current, net	-96,060	-144,281	-134,353
Other current and non-current assets, net	-21,152	-355,472	-466,913
Accounts payable	-5,073	-68,082	63,005
Deferred revenues, current and non-current	-81,878	229,724	294,512
Accrued payroll and related benefits	88,202	420,049	442,107
Income taxes payable, current and non-current	-260,902	69,146	186,937
Other current and non-current liabilities	-298,041	169,042	139,687
Net cash provided by operating activities	3,303,128	4,256,852	3,441,739
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from maturities and sales of available-for-sale investments	0	12,549	10,932
Purchases of available-for-sale investments	0	-7,554	-11,173
Proceeds from sales of property and equipment	17,366	5,977	6,755
Purchases of property and equipment	-369,593	-371,974	-403,714
Purchases of businesses and investments, net of cash acquired	-803,988	-174,383	-306,187
Net cash used in investing activities	-1,156,215	-535,385	-703,387
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of ordinary shares	515,812	454,387	557,366
Purchases of shares	-2,544,352	-2,098,841	-2,171,877
Repayments of long-term debt, net	-34	-6,399	-1,539
Proceeds from (repayments of) short-term borrowings, net	88	131	-69
Cash dividends paid	-1,121,738	-950,857	-643,642
Excess tax benefits from share-based payment arrangements	114,073	78,357	171,314
Other, net	-29,478	-35,633	-33,057
Net cash used in financing activities	-3,065,629	-2,558,855	-2,121,504
Effect of exchange rate changes on cash and cash equivalents	-89,925	-223,164	245,938
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	-1,008,641	939,448	862,786
CASH AND CASH EQUIVALENTS, beginning of period	6,640,526	5,701,078	4,838,292
CASH AND CASH EQUIVALENTS, end of period	5,631,885	6,640,526	5,701,078
Supplemental cash flow information
Interest paid	13,984	15,133	14,884
Income taxes paid	$963,039	$1,033,704	$824,434

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2013
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Description of Business
	Accenture plc 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 plc seeks to deliver competitively priced, high-value services that help clients measurably improve business performance. Accenture plc’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 plc, an Irish company, and its controlled subsidiary companies (collectively, the “Company”). Accenture plc’s only business is to hold Class I common shares in, and to act as the sole general partner of, its subsidiary, Accenture SCA, a Luxembourg partnership limited by shares. The Company operates its business through Accenture SCA and subsidiaries of Accenture SCA. Accenture plc controls Accenture SCA’s management and operations and consolidates Accenture SCA’s results in its Consolidated Financial Statements.
	The shares of Accenture SCA and Accenture Canada Holdings Inc. held by persons other than the Company are treated as a noncontrolling interest in the Consolidated Financial Statements. The noncontrolling interest percentages were 6% and 8% as of August 31, 2013 and 2012, respectively. Purchases and/or redemptions of Accenture SCA Class I common shares or 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 2013” means the 12-month period that ended on August 31, 2013. 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.
	Fiscal 2012 income tax amounts in certain line items within cash flows from operating activities in the Company’s Consolidated Cash Flows Statement have been revised. These revisions were not material and had no impact on reported Net cash provided by operating activities. In addition, certain other amounts reported in previous years have been reclassified to conform to the fiscal 2013 presentation.
	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 $539,048 and $538,638 as of August 31, 2013 and 2012, 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 $515,578 and $551,364 as of August 31, 2013 and 2012, 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 the vendor-specific objective evidence (“VSOE”) of fair value of each element. VSOE of fair value 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 and software, 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 and software 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 $650,000 and $1,265,000 as of August 31, 2013 and 2012, respectively. Cash and cash equivalents also includes restricted cash of $45,132 and $27,982 as of August 31, 2013 and 2012, respectively, 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 payables. 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, 2013 and 2012, total allowances recorded for client receivables and unbilled services were $91,716 and $64,874, 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 90 days but less than one year are considered to be short-term investments. Investments with an original maturity greater than one year are considered to be long-term investments. Marketable short-term and long-term investments are classified and accounted for as available-for-sale investments. Available-for-sale investments are reported at fair value with changes in unrealized gains and losses recorded as a separate component of Accumulated other comprehensive loss until realized. Quoted market prices are used to determine the fair values of common equity and debt securities that were issued by publicly traded entities. Interest and amortization of premiums and discounts for debt securities are included in Interest income. Realized gains and losses on securities are determined based on the First In, First Out method and are included in Other (expense) income, net. The Company does not hold these investments for speculative or trading purposes.
	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:
	Buildings	20 to 25 years
	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
	Long-Lived Assets
	Long-lived 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.
	Operating Expenses
	Selected components of operating expenses were as follows:
		Fiscal
		2013		2012			2011
	Training costs	$	878,108	$	857,574		$	810,387
	Research and development costs	715,094		559,611			481,970
	Advertising costs	90,310		81,640			81,420
	Provision for (release of) doubtful accounts (1)	32,238		(204		)	(24,361		)
	_______________
	-1	For additional information, see “—Client Receivables, Unbilled Services and Allowances.”
	Recently Adopted Accounting Pronouncements
	In August 2013, the Company early adopted guidance issued by the Financial Accounting Standards Board (“FASB”) which requires enhanced disclosures in the notes to the consolidated financial statements to present separately, by item, reclassifications out of accumulated other comprehensive income (loss). The early adoption of this guidance did not have a material impact on the Consolidated Financial Statements. For additional information related to the reclassifications out of accumulated other comprehensive income (loss), see Note 4 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements.
	In September 2012, the Company adopted guidance issued by the FASB, which requires companies to present net income and other comprehensive income in either one continuous statement or in two separate but consecutive statements. The adoption of this guidance resulted in a change in the presentation of the components of comprehensive income, which are now presented in the Consolidated Statements of Comprehensive Income rather than in the Consolidated Shareholders’ Equity Statements.
	In September 2011, the FASB issued guidance on testing goodwill for impairment. The new guidance provides an entity the option to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If an entity determines that this is the case, it is required to perform the prescribed two-step goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to be recognized for that reporting unit (if any). If an entity determines that the fair value of a reporting unit is greater than its carrying amount, the two-step goodwill impairment test is not required. The Company adopted this new guidance for its fiscal 2013 annual goodwill impairment test. The adoption of this guidance did not have a material impact on the Consolidated Financial Statements.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	12 Months Ended
	Aug. 31, 2013
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE
	Basic and diluted earnings per share were calculated as follows:
		Fiscal
		2013		2012		2011
	Basic Earnings per share
	Net income attributable to Accenture plc	$	3,281,878	$	2,553,510	$	2,277,677
	Basic weighted average Class A ordinary shares	645,536,995		643,132,601		645,631,170
	Basic earnings per share	$	5.08	$	3.97	$	3.53
	Diluted Earnings per share
	Net income attributable to Accenture plc	$	3,281,878	$	2,553,510	$	2,277,677
	Net income attributable to noncontrolling interests in Accenture SCA and	234,398		237,520		243,575
	Accenture Canada Holdings Inc. (1)
	Net income for diluted earnings per share calculation	$	3,516,276	$	2,791,030	$	2,521,252
	Basic weighted average Class A ordinary shares	645,536,995		643,132,601		645,631,170
	Class A ordinary shares issuable upon redemption/exchange of noncontrolling	46,212,252		59,833,742		69,326,725
	interests (1)
	Diluted effect of employee compensation related to Class A ordinary shares (2)	20,843,994		23,917,121		28,122,887
	Diluted effect of share purchase plans related to Class A ordinary shares	170,375		127,595		130,530
	Diluted weighted average Class A ordinary shares (2)	712,763,616		727,011,059		743,211,312
	Diluted earnings per share (2)	$	4.93	$	3.84	$	3.39
	_______________
	-1	Diluted earnings per share assumes the redemption of all Accenture SCA Class I common shares owned by holders of noncontrolling interests and the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A 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 Class A ordinary shares.
	-2	Fiscal 2012 and 2011 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

REORGANIZATION_BENEFITS_COSTS_

REORGANIZATION (BENEFITS) COSTS, NET	12 Months Ended
	Aug. 31, 2013
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 has recorded reorganization expense and the related liability where such liabilities are probable. Interest accruals are made to cover reimbursement of interest on such tax assessments.
	The Company’s reorganization activity was as follows:
		Fiscal
		2013			2012			2011
	Reorganization liability, beginning of period	$	268,806		$	307,286		$	271,907
	Final determinations	(273,945		)	—			—
	Interest expense accrued	1,903			1,691			1,520
	Other adjustments	3,532			—			(3,873		)
	Foreign currency translation	18,165			(40,171		)	37,732
	Reorganization liability, end of period	$	18,461		$	268,806		$	307,286
	As a result of final determinations, certain reorganization liabilities established in connection with the Company's transition to a corporate structure in 2001 are no longer probable. Accordingly, the Company recorded reorganization benefits of $273,945 during fiscal 2013. These benefits were partially offset by interest expense associated with carrying these liabilities of $1,903. As of August 31, 2013, reorganization liabilities of $5,080 were included in Other accrued liabilities because expirations of statutes of limitations or other final determinations could occur within 12 months, and reorganization liabilities of $13,381 were included in Other non-current liabilities. Final resolution, through settlement, conclusion of legal proceedings or a tax authority’s decision not to pursue a claim, will result in payment by the Company of amounts in settlement or judgment of these matters and/or recording of a reorganization benefit or cost in the Company’s Consolidated Income Statement. As of August 31, 2013, only a small number of countries remain that have active audits/investigations or open statutes of limitations.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Aug. 31, 2013
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 plc:
		Fiscal
		2013			2012			2011
	Foreign currency translation
	Beginning balance	$	(156,010	)	$	147,770		$	(44,638	)
	Foreign currency translation	(280,128		)	(334,750		)	224,805
	Income tax benefit (expense)	4,603			3,491			(6,432		)
	Portion attributable to noncontrolling interests	17,134			27,479			(25,965		)
	Foreign currency translation, net of tax	(258,391		)	(303,780		)	192,408
	Ending balance	(414,401		)	(156,010		)	147,770
	Defined benefit plans
	Beginning balance	(502,742		)	(313,520		)	(345,225		)
	Actuarial gains (losses)	162,975			(366,711		)	17,859
	Prior service costs arising during the period	(45,653		)	—			—
	Reclassifications into net periodic pension and post-retirement expense (1)	33,393			28,070			38,114
	Income tax (expense) benefit	(68,300		)	132,764			(21,171		)
	Portion attributable to noncontrolling interests	(5,077		)	16,655			(3,097		)
	Defined benefit plans, net of tax	77,338			(189,222		)	31,705
	Ending balance	(425,404		)	(502,742		)	(313,520		)
	Cash flow hedges
	Beginning balance	(19,402		)	32,354			4,340
	Unrealized (losses) gains	(365,203		)	(146,532		)	72,066
	Reclassification adjustments into Cost of services	49,954			55,068			(21,753		)
	Income tax benefit (expense)	109,005			35,152			(19,562		)
	Portion attributable to noncontrolling interests	12,705			4,556			(2,737		)
	Cash flow hedges, net of tax	(193,539		)	(51,756		)	28,014
	Ending balance	(212,941		)	(19,402		)	32,354
	Marketable securities
	Beginning balance	6			(984		)	(769		)
	Unrealized gains (losses)	—			142			(236		)
	Reclassification adjustments into Other (expense) income, net	(5		)	935			—
	Portion attributable to noncontrolling interests	(1		)	(87		)	21
	Marketable securities, net of tax	(6		)	990			(215		)
	Ending balance	—			6			(984		)
	Accumulated other comprehensive loss	$	(1,052,746	)	$	(678,148	)	$	(134,380	)
	_______________
	-1	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales & marketing and General & administrative costs.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Aug. 31, 2013
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT
	The components of Property and equipment, net were as follows:
		August 31,
		2013			2012
	Buildings and land	$	3,502		$	3,296
	Computers, related equipment and software	1,379,731			1,356,950
	Furniture and fixtures	307,199			313,370
	Leasehold improvements	697,454			654,134
	Property and equipment, gross	2,387,886			2,327,750
	Total accumulated depreciation	(1,608,211		)	(1,548,256		)
	Property and equipment, net	$	779,675		$	779,494

BUSINESS_COMBINATIONS_AND_GOOD

BUSINESS COMBINATIONS AND GOODWILL	12 Months Ended
	Aug. 31, 2013
Business Combinations and Goodwill [Abstract]
BUSINESS COMBINATIONS AND GOODWILL	BUSINESS COMBINATIONS AND GOODWILL
	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, Communication, Media & Technology and Financial Services reportable segments, and intangible assets of $55,972, primarily related to customer relationships and technology-related assets. The goodwill is not deductible for U.S. federal income tax purposes. 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. 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 related to customer relationships and technology-related assets. Goodwill also included immaterial adjustments related to prior period acquisitions and is not deductible for U.S. federal income tax purposes. The intangible assets are being amortized over one to fifteen years. The pro forma effects on the Company’s operations were not material.
	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. 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 related to customer relationships. Goodwill also included immaterial adjustments related to prior period acquisitions. The intangible assets are being amortized over three to seven years. The pro forma effects on the Company’s operations were not material.
	During fiscal 2011, the Company completed several individually immaterial acquisitions, including a provider of software solutions for the property and casualty insurance industry, for total consideration of $306,187. In connection with these acquisitions, the Company recorded goodwill of $254,975, which was allocated among the reportable operating segments, and intangible assets of $81,735, primarily related to customer relationships and intellectual property. The intangible assets are being amortized over a period of less than one to fifteen years. The pro forma effects on the Company’s operations were not material.
	Goodwill is reviewed for impairment annually or more frequently if indicators of impairment exist. Based on the results of its annual impairment analysis, the Company determined that no impairment existed as of August 31, 2013 and 2012.
	The changes in the carrying amount of goodwill by reportable operating segment were as follows:
		August 31,		Additions/		Foreign			August 31,		Additions/		Foreign			August 31,
		2011		Adjustments		Currency			2012		Adjustments		Currency			2013
						Translation							Translation
	Communications, Media &	$	173,867	$	2,298	$	(7,752	)	$	168,413	$	69,879	$	(3,848	)	$	234,444
	Technology
	Financial Services	304,720		112,733		(9,497		)	407,956		182,800		(8,107		)	582,649
	Health & Public Service	286,158		1,322		(2,147		)	285,333		10,287		(576		)	295,044
	Products	278,929		5,241		(13,992		)	270,178		347,847		(1,017		)	617,008
	Resources	88,317		3,147		(7,961		)	83,503		9,988		(4,050		)	89,441
	Total	$	1,131,991	$	124,741	$	(41,349	)	$	1,215,383	$	620,801	$	(17,598	)	$	1,818,586

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Aug. 31, 2013
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 Statement.
	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 approximately $4,805 as of August 31, 2013.
	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, 2013 was $418,697.
	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, 2013 and 2012, 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 $49,954 and $55,068 during fiscal 2013 and 2012, respectively, and a net gain of $21,753 during fiscal 2011. 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 2013, 2012 and 2011, was not material. In addition, the Company did not discontinue any cash flow hedges during fiscal 2013, 2012 and 2011. As of August 31, 2013, $177,201 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 loss of $142,432 and $153,913 for fiscal 2013 and 2012, 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,
		2013			2012
	Assets
	Cash Flow Hedges
	Other current assets	$	—		$	15,392
	Other non-current assets	—			36,106
	Other Derivatives
	Other current assets	4,805			9,988
	Total assets	$	4,805		$	61,486
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	187,525		$	59,458
	Other non-current liabilities	159,155			23,471
	Other Derivatives
	Other accrued liabilities	72,017			11,147
	Total liabilities	$	418,697		$	94,076
	Total fair value	$	(413,892	)	$	(32,590	)
	Total notional value	$	5,499,224		$	4,853,191

BORROWINGS_AND_INDEBTEDNESS

BORROWINGS AND INDEBTEDNESS	12 Months Ended
	Aug. 31, 2013
Debt Disclosure [Abstract]
BORROWINGS AND INDEBTEDNESS	BORROWINGS AND INDEBTEDNESS
	As of August 31, 2013, 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)	507,899		—
	Local guaranteed and non-guaranteed lines of credit (3)	170,138		—
	Total	$	1,678,037	$	—
	_______________
	-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, 2013 and 2012, 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, 2013 and 2012, 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, 2013 and 2012, the Company had no borrowings under these various facilities.
	Under the borrowing facilities described above, the Company had an aggregate of $179,186 and $164,121 of letters of credit outstanding as of August 31, 2013 and 2012, respectively. In addition, the Company also had total outstanding debt of $25,600 and $33 as of August 31, 2013 and 2012, respectively.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2013
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES
		Fiscal
		2013				2012				2011
	Current taxes
	U.S. federal(1)	$	155,090			$	118,498			$	334,400
	U.S. state and local(1)	3,425				16,754				46,878
	Non-U.S.	835,934				887,008				747,762
	Total current tax expense	994,449				1,022,260				1,129,040
	Deferred taxes
	U.S. federal(1)	(12,912		)		161,093				(8,229		)
	U.S. state and local(1)	795				27,362				(1,140		)
	Non-U.S.	(197,557		)		(131,474		)		(160,889		)
	Total deferred tax (benefit) expense	(209,674		)		56,981				(170,258		)
	Total	$	784,775			$	1,079,241			$	958,782
	_______________
	-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
		2013				2012				2011
	U.S. sources	$	1,043,810			$	748,177			$	719,315
	Non-U.S. sources	3,295,484				3,155,997				2,792,707
	Total	$	4,339,294			$	3,904,174			$	3,512,022
	The reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate was as follows:
		Fiscal
		2013			2012			2011
	U.S. federal statutory income tax rate	35	%		35	%		35	%
	U.S. state and local taxes, net	1.1			1			0.9
	Non-U.S. operations taxed at lower rates	(13.1	)		(13.7	)		(14.6	)
	Reorganization final determinations (1)	(2.2	)		—			—
	Other final determinations (1)	(8.2	)		(8.6	)		(0.6	)
	Other net activity in unrecognized tax benefits	3.8			9.4			4.8
	Other, net	1.7			4.5			1.8
	Effective income tax rate	18.1	%		27.6	%		27.3	%
	_______________
	-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,
		2013				2012
	Deferred tax assets
	Pensions	$	127,515			$	165,216
	Revenue recognition	97,361				89,420
	Compensation and benefits	498,035				440,768
	Share-based compensation	217,990				239,326
	Tax credit carryforwards	94,417				137,904
	Net operating loss carryforwards	197,691				176,649
	Depreciation and amortization	46,185				55,182
	Deferred amortization deductions	393,392				244,103
	Indirect effects of unrecognized tax benefits	357,093				316,776
	Derivatives	120,229				11,482
	Other	99,182				94,308
		2,249,090				1,971,134
	Valuation allowance	(204,561		)		(221,015		)
	Total deferred tax assets	2,044,529				1,750,119
	Deferred tax liabilities
	Revenue recognition	(71,907		)		(56,429		)
	Depreciation and amortization	(128,106		)		(96,833		)
	Investments in subsidiaries	(159,910		)		(174,943		)
	Other	(69,971		)		(54,877		)
	Total deferred tax liabilities	(429,894		)		(383,082		)
	Net deferred tax assets	$	1,614,635			$	1,367,037
	The Company recorded valuation allowances of $204,561 and $221,015 as of August 31, 2013 and 2012, 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 2013, the Company recorded a net decrease of $16,454 in the valuation allowance, primarily due to the realization of foreign tax credits.
	The Company had net operating loss carryforwards as of August 31, 2013 of $724,484. Of this amount, $142,937 expires between 2014 and 2023, $30,061 expires between 2024 and 2033, and $551,486 has an indefinite carryforward period. The Company had tax credit carryforwards as of August 31, 2013 of $94,417, of which $26,269 will expire between 2014 and 2023, $10,405 will expire between 2024 and 2033, and $57,743 has an indefinite carryforward period.
	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. As of August 31, 2012, the Company had $1,604,745 of unrecognized tax benefits, of which $813,721, if recognized, would favorably affect the Company’s effective tax rate. The differences of $615,862 and $791,024, 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
	2013				2012
Balance, at beginning of period	$	1,604,745			$	1,645,831
Additions for tax positions related to the current year	171,133				271,305
Additions for tax positions related to prior years	124,372				328,210
Reductions for tax positions related to prior years	(533,570		)		(458,767		)
Statute of limitations expirations	(67,891		)		(26,766		)
Settlements with tax authorities	(36,218		)		(112,520		)
Cumulative foreign currency translation	499				(42,548		)
Balance, at end of period	$	1,263,070			$	1,604,745
The Company recognizes interest and penalties related to unrecognized tax benefits in the Provision for income taxes. During fiscal 2013, 2012 and 2011, the Company recognized (benefit) expense of $(46,602), $(98,765) and $59,950 in interest and penalties, respectively. The Company had accrued interest and penalties related to unrecognized tax benefits of $119,937 ($100,939, net of tax benefits) and $171,556 ($125,993, net of tax benefits) on the Company’s Consolidated Balance Sheets as of August 31, 2013 and 2012, respectively.
The Company is currently under audit by the U.S. Internal Revenue Service for fiscal 2010 to 2011. The audit by the U.S. Internal Revenue Service for fiscal 2006 to 2009 closed during fiscal 2013. 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 $732,000 or increase by approximately $112,000 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, 2013, the Company had not recognized a deferred tax liability on $2,847,544 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 2014 and 2017. Some of the holidays are renewable at reduced levels, with renewal periods through 2027. The income tax benefits attributable to the tax status of these subsidiaries were estimated to be approximately $84,000, $84,000 and $72,000 in fiscal 2013, 2012 and 2011, respectively.

RETIREMENT_AND_PROFIT_SHARING_

RETIREMENT AND PROFIT SHARING PLANS	12 Months Ended
	Aug. 31, 2013
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,
		2013						2012						2011
		U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
	Discount rate	5	%		4.18	%		4	%		4.23	%		5.25	%		4.99	%
	Expected rate of return on plan assets	5.5	%		4.79	%		5.5	%		4.72	%		7.5	%		5.12	%
	Rate of increase in future compensation	3.6	%		3.79	%		4	%		3.81	%		4	%		4.03	%
	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 2013, 2012 and 2011 was $91,771, $102,555 and $110,332 respectively.
	Benefit Obligation, Plan Assets and Funded Status
	The changes in the defined benefit pension obligations, plan assets and funded status for fiscal 2013 and 2012 were as follows:
		August 31,
		2013								2012
		U.S. Plans				Non-U.S. Plans				U.S. Plans				Non-U.S. Plans
	Reconciliation of benefit obligation
	Benefit obligation, beginning of year	$	1,881,544			$	1,145,964			$	1,433,884			$	1,046,251
	Service cost	11,472				60,173				11,437				53,086
	Interest cost	74,664				47,042				74,403				47,800
	Participant contributions	—				5,792				—				7,058
	Acquisitions/divestitures/transfers	—				(34		)		—				7,211
	Amendments	—				(3,120		)		—				—
	Curtailments	—				(471		)		—				—
	Actuarial (gain) loss	(317,291		)		47,699				395,636				94,896
	Benefits paid	(36,295		)		(38,899		)		(33,816		)		(30,710		)
	Exchange rate impact	—				(32,569		)		—				(79,628		)
	Benefit obligation, end of year	$	1,614,094			$	1,231,577			$	1,881,544			$	1,145,964
	Reconciliation of fair value of plan assets
	Fair value of plan assets, beginning of year	$	1,185,961			$	846,494			$	1,006,507			$	779,754
	Actual return on plan assets	(95,320		)		78,312				202,018				67,724
	Acquisitions/divestitures/transfers	—				—				—				6,935
	Employer contributions (1)	511,418				55,490				11,252				55,052
	Participant contributions	—				5,792				—				7,058
	Benefits paid	(36,295		)		(38,899		)		(33,816		)		(30,710		)
	Exchange rate impact	—				(33,895		)		—				(39,319		)
	Fair value of plan assets, end of year	$	1,565,764			$	913,294			$	1,185,961			$	846,494
	Funded status, end of year	$	(48,330	)		$	(318,283	)		$	(695,583	)		$	(299,470	)
	Amounts recognized in the Consolidated Balance Sheets
	Non-current assets	$	91,316			$	59,758			$	—			$	30,365
	Current liabilities	(11,570		)		(9,511		)		(11,709		)		(8,953		)
	Non-current liabilities	(128,076		)		(368,530		)		(683,874		)		(320,882		)
	Funded status, end of year	$	(48,330	)		$	(318,283	)		$	(695,583	)		$	(299,470	)
	_______________
	-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) cost recognized in Accumulated other comprehensive loss as of August 31, 2013 and 2012 was as follows:
		August 31,
		2013								2012
		U.S. Plans				Non-U.S.				U.S. Plans				Non-U.S.
						Plans								Plans
	Net actuarial loss	$	456,347			$	193,503			$	607,011			$	203,608
	Prior service (credit) cost	—				(14,275		)		3				(15,281		)
	Accumulated other comprehensive loss, pre-tax	$	456,347			$	179,228			$	607,014			$	188,327
	The estimated amounts that will be amortized from Accumulated other comprehensive loss as of August 31, 2013 into net periodic pension expense during fiscal 2014 are as follows:
		U.S. Plans				Non-U.S.
						Plans
	Actuarial loss	$	10,003			$	9,467
	Prior service credit	—				(2,719		)
Total	$	10,003			$	6,748
Funded Status for Defined Benefit Plans
The accumulated benefit obligation as of August 31, 2013 and 2012 was as follows:
	August 31,
	2013								2012
	U.S. Plans				Non-U.S.				U.S. Plans				Non-U.S.
					Plans								Plans
Accumulated benefit obligation	$	1,603,868			$	1,134,505			$	1,867,820			$	1,046,280
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, 2013 and 2012:
	August 31,
	2013								2012
	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	$	139,646			$	484,162			$	1,881,544			$	672,195
Fair value of plan assets	—				106,120				1,185,961				342,361
	August 31,
	2013								2012
	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	$	139,646			$	403,788			$	1,867,820			$	436,499
Fair value of plan assets	—				81,416				1,185,961				178,600
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 2014 and weighted-average plan assets allocations as of August 31, 2013 and 2012 by asset category, for defined benefit pension plans were as follows:
	2014 Target					2013						2012
	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	20	%		46-48%		23	%		43	%		55	%		40	%
Debt securities	80			40-42		76			43			44			44
Cash and short-term investments	—			3-Feb		1			2			1			2
Insurance contracts	—			10-May		—			8			—			11
Other	—			3-Feb		—			4			—			3
Total	100	%		n/m		100	%		100	%		100	%		100	%
_______________
n/m =ot meaningful
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, 2013 were as follows:
U.S. Plans
	Level 1				Level 2				Level 3				Total
Equity
U.S. equity securities	$	—			$	216,231			$	—			$	216,231
Non-U.S. equity securities	—				135,899				—				135,899
Fixed Income
U.S. government, state and local debt securities	—				649,255				—				649,255
Non-U.S. government debt securities	—				16,482				—				16,482
U.S. corporate debt securities	—				190,924				—				190,924
Non-U.S. corporate debt securities	—				22,944				—				22,944
Mutual fund debt securities	314,528				—				—				314,528
Cash and short-term investments	—				19,501				—				19,501
Total	$	314,528			$	1,251,236			$	—			$	1,565,764
Non-U.S. Plans
	Level 1				Level 2				Level 3				Total
Equity
U.S. equity securities	$	—			$	63,827			$	—			$	63,827
Non-U.S. equity securities	—				279,257				—				279,257
Mutual fund equity securities	—				46,773				—				46,773
Fixed Income
Non-U.S. government debt securities	12,147				253,375				—				265,522
Non-U.S. corporate debt securities	—				60,692				—				60,692
Mutual fund debt securities	—				65,954				—				65,954
Cash and short-term investments	16,528				7,399				—				23,927
Insurance contracts	—				71,103				—				71,103
Other	—				36,239				—				36,239
Total	$	28,675			$	884,619			$	—			$	913,294
There were no transfers between Levels 1 and 2 during fiscal 2013.
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 $66,644 in fiscal 2014 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
2014	$	37,588			$	40,247
2015	40,070				36,183
2016	42,868				42,826
2017	46,038				47,967
2018	49,401				51,449
2019-2023	310,930				303,012
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 $248,242, $255,606 and $235,439 in fiscal 2013, 2012 and 2011, respectively.

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Aug. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATION
	Share Incentive Plans
	On February 6, 2013 the Company’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 the Company'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, 2013, there were 37,517,583 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. The Company 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
		2013			2012			2011
	Total share-based compensation expense included in Net income	$	615,878		$	538,086		$	450,137
	Income tax benefit related to share-based compensation included in Net income	186,839			167,109			138,984
	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 determined on the grant date based on the Company’s stock price. 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 2013 was as follows:
		Number of Restricted		Weighted Average
		Share Units		Grant-Date Fair Value
	Nonvested balance as of August 31, 2012	34,454,315		$	44.27
	Granted (1)	12,001,178		67.56
	Vested (2)	(13,417,667	)	45.75
	Forfeited	(1,328,782	)	47.65
	Nonvested balance as of August 31, 2013	31,709,044		$	52.32
	_______________
	-1	The weighted average grant-date fair value for restricted share units granted for fiscal 2013, 2012 and 2011 was $67.56, $53.98 and $47.87, respectively.
	-2	The total grant-date fair value of restricted share units vested for fiscal 2013, 2012 and 2011 was $613,920, $488,085 and $592,482, respectively.
	As of August 31, 2013, there was $623,117 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 1.4 years. As of August 31, 2013, there were 1,520,776 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 10 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 2013 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, 2012	5,836,662		$	24.49		2.3		$	216,291
	Granted	—		—
	Exercised	(2,071,005	)	23.43
	Forfeited	(51,248	)	18.06
	Options outstanding as of August 31, 2013	3,714,409		$	25.18		1.5		$	175,110
	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
	Options exercisable as of August 31, 2011	7,902,845		23.79			3		237,690
	Other information pertaining to option activity is as follows:
		Fiscal
		2013			2012			2011
	Weighted average grant-date fair value of stock options granted	$	—		$	—		$	13.73
	Total fair value of stock options vested	771			726			3,757
	Total intrinsic value of stock options exercised	100,487			83,470			450,956
	Cash received from the exercise of stock options was $48,519 and the income tax benefit realized from the exercise of stock options was $20,244 for fiscal 2013. As of August 31, 2013, there was $36 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 1 year.
	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 total 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, 2013, the Company had issued 23,429,599 Accenture plc Class A ordinary shares under the 2010 ESPP. The Company issued 6,916,088, 7,406,727 and 7,382,949 shares to employees in fiscal 2013, 2012 and 2011, respectively, under the 2010 ESPP.

SHAREHOLDERS_EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Aug. 31, 2013
Equity [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS’ EQUITY
	Accenture plc
	Ordinary Shares
	The Company has 40,000 authorized ordinary shares, par value €1 per share. Each ordinary share of Accenture plc entitles its holder to receive payments upon a liquidation of Accenture plc; however a holder of an ordinary share is not entitled to vote on matters submitted to a vote of shareholders of Accenture plc or to receive dividends.
	Class A Ordinary Shares
	An Accenture plc Class A ordinary share entitles its holder to one vote per share, and holders of those shares do not have cumulative voting rights. Each Class A ordinary share entitles its holder to a pro rata part of any dividend at the times and in the amounts, if any, which Accenture plc’s Board of Directors from time to time determines to declare, subject to any preferred dividend rights attaching to any preferred shares. Each Class A ordinary share is entitled on a winding-up of Accenture plc to be paid a pro rata part of the value of the assets of Accenture plc remaining after payment of its liabilities, subject to any preferred rights on liquidation attaching to any preferred shares.
	Class X Ordinary Shares
	An Accenture plc Class X ordinary share entitles its holder to one vote per share, and holders of those shares do not have cumulative voting rights. A Class X ordinary share does not entitle its holder to receive dividends, and holders of those shares are not entitled to be paid any amount upon a winding-up of Accenture plc. Most of the Company’s partners who received Accenture SCA Class I common shares or Accenture Canada Holdings Inc. exchangeable shares in connection with the Company’s transition to a corporate structure received a corresponding number of Accenture plc Class X ordinary shares. Accenture plc may redeem, at its option, any Class X ordinary share for a redemption price equal to the par value of the Class X ordinary share. Accenture plc has separately agreed with the original holders of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares not to redeem any Class X ordinary share of such holder if the redemption would reduce the number of Class X ordinary shares held by that holder to a number that is less than the number of Accenture SCA Class I common shares or Accenture Canada Holdings Inc. exchangeable shares owned by that holder, as the case may be. Accenture plc will redeem Class X ordinary shares upon the redemption or exchange of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares so that the aggregate number of Class X ordinary shares outstanding at any time does not exceed the aggregate number of Accenture SCA Class I common shares and Accenture Canada Holdings Inc. exchangeable shares outstanding. Class X ordinary shares are not transferable without the consent of Accenture plc.
	Equity of Subsidiaries Redeemable or Exchangeable for Accenture plc Class A Ordinary Shares
	Accenture 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 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 plc 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.
	Accenture Canada Holdings Inc. Exchangeable Shares
	Partners resident in Canada and New Zealand received Accenture Canada Holdings Inc. exchangeable shares in connection with the Company’s transition to a corporate structure. Holders of Accenture Canada Holdings Inc. exchangeable shares may exchange their shares for Accenture plc Class A ordinary shares at any time on a one-for-one basis. The Company may, at its option, satisfy this exchange with cash at a price per share generally equal to the market price of an Accenture plc Class A ordinary share at the time of the exchange. Each exchangeable share of Accenture Canada Holdings Inc. entitles its holder to receive distributions equal to any distributions to which an Accenture plc Class A ordinary share entitles its holder.

MATERIAL_TRANSACTIONS_AFFECTIN

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	12 Months Ended
	Aug. 31, 2013
Equity [Abstract]
MATERIAL TRANSACTION AFFECTING SHAREHOLDERS' EQUITY	MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY
	Share Purchases and Redemptions
	The Board of Directors of Accenture plc has authorized funding for the Company’s publicly announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares and 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, 2013, the Company’s aggregate available authorization was $1,964,096 for its publicly announced open-market share purchase and these other share purchase programs.
	The Company’s share purchase activity during fiscal 2013 was as follows:
		Accenture plc Class A					Accenture SCA Class  I
		Ordinary Shares					Common Shares and Accenture Canada
							Holdings Inc. Exchangeable Shares
		Shares		Amount			Shares	Amount
	Open-market share purchases (1)	26,547,155		$	1,996,622		—	$	—
	Other share purchase programs	—		—			3,062,148	218,123
	Other purchases (2)	4,750,122		329,607			—	—
	Total	31,297,277		$	2,326,229		3,062,148	$	218,123
	_______________
	-1	The Company conducts a publicly announced, open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to the Company’s employees.
	-2	During fiscal 2013, as authorized under the Company’s various employee equity share plans, the Company acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect the Company’s aggregate available authorization for the Company’s publicly announced open-market share purchase and the other share purchase programs.
	Other Share Redemptions
	During fiscal 2013, the Company issued 11,019,187 Accenture plc Class A ordinary shares upon redemptions of an equivalent number of Accenture SCA Class I common shares pursuant to its registration statement on Form S-3 (the “registration statement”). The registration statement allows the Company, at its 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 2013 was as follows:
		Dividend Per			Accenture plc Class A			Accenture SCA Class I Common				Total  Cash
		Share			Ordinary Shares			Shares and Accenture Canada				Outlay
								Holdings Inc. Exchangeable
								Shares
	Dividend Payment Date				Record Date	Cash Outlay		Record Date		Cash Outlay
	November 15, 2012	$	0.81		October 12, 2012	$	516,170	October 9, 2012		$	43,965	$	560,135
	May 15, 2013	0.81			April 12, 2013	526,747		April 9, 2013		34,856		561,603
	Total Dividends					$	1,042,917			$	78,821	$	1,121,738
	The payment of the cash dividends also resulted in the issuance of additional restricted share units to holders of restricted share units. Diluted weighted average Accenture plc Class A ordinary share amounts have been restated for all periods presented to reflect this issuance.
	Subsequent Events
	On September 25, 2013, the Board of Directors of Accenture plc declared a semi-annual cash dividend of $0.93 per share on its Class A ordinary shares for shareholders of record at the close of business on October 11, 2013. Accenture plc will cause Accenture SCA to declare a semi-annual cash dividend of $0.93 per share on its Class I common shares for shareholders of record at the close of business on October 8, 2013. Both dividends are payable on November 15, 2013. 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.
	On September 25, 2013, the Board of Directors of Accenture plc approved $5,000,000 in additional share repurchase authority bringing the Company’s total outstanding authority to $6,964,096.

LEASE_COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Aug. 31, 2013
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 2013, 2012 and 2011 was as follows:
		Fiscal
		2013			2012			2011
	Rental expense	$	529,342		$	541,182		$	493,734
	Sublease income from third parties	(31,663		)	(33,171		)	(32,503		)
	Future minimum rental commitments under non-cancelable operating leases as of August 31, 2013, were as follows:
		Operating			Operating
		Lease			Sublease
		Payments			Income
	2014	$	454,655		$	(28,280	)
	2015	364,701			(23,821		)
	2016	283,849			(19,794		)
	2017	219,043			(15,680		)
	2018	163,549			(13,500		)
	Thereafter	674,603			(20,351		)
		$	2,160,400		$	(121,426	)

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Aug. 31, 2013
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, 2013 and 2012, the Company has reflected the fair value of $94,310 and $95,957, respectively, related to Avanade’s redeemable common stock and the intrinsic value of the options on redeemable common stock in Other accrued liabilities on 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, 2013 and 2012, the Company’s aggregate potential liability to its clients for expressly limited guarantees involving the performance of third parties was approximately $748,000 and $596,000, respectively, of which all but approximately $15,000 and $21,000, 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, 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, 2013, 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, 2013
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 management consulting, technology 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
	2013	Communications, Media &			Financial				Health &		Products		Resources		Other			Total
		Technology			Services				Public
									Service
	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
	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
	Assets as of August 31 (2)	582,652			215,741				477,536		533,522		484,095		(91,557		)	2,201,989
	2011
	Net revenues	$	5,434,024		$	5,380,674			$	3,861,146	$	5,931,333	$	4,882,248	$	17,611		$	25,507,036
	Depreciation (1)	63,524			56,256				56,207		68,136		53,426		—			297,549
	Operating income	727,761			898,287				318,430		679,716		846,263		—			3,470,457
	Assets as of August 31 (2)	556,190			189,611				576,505		579,616		642,250		(86,104		)	2,458,068
	_______________
	-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
	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
	2011
	Net revenues	$	11,270,668		$	10,853,684			$	3,382,684	$	25,507,036
	Reimbursements	851,081			699,631				295,166		1,845,878
	Revenues	12,121,749			11,553,315				3,677,850		27,352,914
	Property and equipment, net as of August 31	235,900			230,805				318,526		785,231
	_______________
	-1	EMEA includes Europe, Middle East and Africa.
	The Company conducts business in the following countries that individually comprised 10% or more of consolidated Net revenues:
		Fiscal
		2013		2012			2011
	United States	39	%	36	%		35	%
	United Kingdom	9		9			10
	The Company conducts business in the following countries that hold 10% or more of its total consolidated Property and equipment, net:
		August 31,
		2013		2012			2011
	United States	31	%	26	%		23	%
	India	17		21			23
	Philippines	9		10			9
	Net revenues by type of work were as follows:
		Fiscal
		2013			2012				2011
	Consulting	$	15,383,485		$	15,562,321			$	14,924,187
	Outsourcing	13,179,325			12,300,009				10,582,849
	Net revenues	28,562,810			27,862,330				25,507,036
	Reimbursements	1,831,475			1,915,655				1,845,878
	Revenues	$	30,394,285		$	29,777,985			$	27,352,914

QUARTERLY_DATA

QUARTERLY DATA	12 Months Ended
	Aug. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY DATA	QUARTERLY DATA (unaudited)
	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 plc	698,817		1,101,802		810,258		671,001		3,281,878
	Weighted average Class A ordinary shares:
	—Basic	639,659,238		649,520,337		650,625,931		642,359,475		645,536,995
	—Diluted (1)	716,630,385		715,135,968		714,984,161		706,256,084		712,763,616
	Earnings per Class A ordinary share:
	—Basic	$	1.09	$	1.7	$	1.25	$	1.04	$	5.08
	—Diluted (1)	1.06		1.65		1.21		1.01		4.93
	Ordinary share price per share:
	—High	$	71.79	$	75.97	$	84.22	$	83.3	$	84.22
	—Low	60.69		65.2		72.42		69		60.69
	_______________
	-1	The first and second quarters of fiscal 2013 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
	Fiscal 2012	First		Second		Third		Fourth		Annual
		Quarter		Quarter		Quarter		Quarter
	Net revenues	$	7,074,497	$	6,797,250	$	7,154,690	$	6,835,893	$	27,862,330
	Reimbursements	514,611		462,578		486,100		452,366		1,915,655
	Revenues	7,589,108		7,259,828		7,640,790		7,288,259		29,777,985
	Cost of services before reimbursable expenses	4,822,957		4,680,884		4,783,785		4,587,003		18,874,629
	Reimbursable expenses	514,611		462,578		486,100		452,366		1,915,655
	Cost of services	5,337,568		5,143,462		5,269,885		5,039,369		20,790,284
	Operating income	981,138		889,299		1,060,761		940,350		3,871,548
	Net income	711,757		714,190		762,831		636,155		2,824,933
	Net income attributable to Accenture plc	642,086		643,923		689,219		578,282		2,553,510
	Weighted average Class A ordinary shares:
	—Basic	644,285,298		646,452,990		645,761,617		636,064,228		643,132,601
	—Diluted (1)	730,916,739		730,034,891		729,528,085		718,489,744		727,011,059
	Earnings per Class A ordinary share:
	—Basic	$	1	$	1	$	1.07	$	0.9	$	3.97
	—Diluted (1)	0.96		0.97		1.03		0.88		3.84
	Ordinary share price per share:
	—High	$	61.9	$	60.2	$	65.89	$	61.98	$	65.89
	—Low	48.55		51.08		56.21		54.94		48.55
	_______________
	-1	Fiscal 2012 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Aug. 31, 2013
Accounting Policies [Abstract]
Description of Business	Description of Business
	Accenture plc 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 plc seeks to deliver competitively priced, high-value services that help clients measurably improve business performance. Accenture plc’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 plc, an Irish company, and its controlled subsidiary companies (collectively, the “Company”). Accenture plc’s only business is to hold Class I common shares in, and to act as the sole general partner of, its subsidiary, Accenture SCA, a Luxembourg partnership limited by shares. The Company operates its business through Accenture SCA and subsidiaries of Accenture SCA. Accenture plc controls Accenture SCA’s management and operations and consolidates Accenture SCA’s results in its Consolidated Financial Statements.
	The shares of Accenture SCA and Accenture Canada Holdings Inc. held by persons other than the Company are treated as a noncontrolling interest in the Consolidated Financial Statements. The noncontrolling interest percentages were 6% and 8% as of August 31, 2013 and 2012, respectively. Purchases and/or redemptions of Accenture SCA Class I common shares or 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 2013” means the 12-month period that ended on August 31, 2013. 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.
Reclassifications	Fiscal 2012 income tax amounts in certain line items within cash flows from operating activities in the Company’s Consolidated Cash Flows Statement have been revised. These revisions were not material and had no impact on reported Net cash provided by operating activities. In addition, certain other amounts reported in previous years have been reclassified to conform to the fiscal 2013 presentation.
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 $539,048 and $538,638 as of August 31, 2013 and 2012, 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 $515,578 and $551,364 as of August 31, 2013 and 2012, 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 the vendor-specific objective evidence (“VSOE”) of fair value of each element. VSOE of fair value 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 and software, 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 and software 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 $650,000 and $1,265,000 as of August 31, 2013 and 2012, respectively. Cash and cash equivalents also includes restricted cash of $45,132 and $27,982 as of August 31, 2013 and 2012, respectively, 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 payables. 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, 2013 and 2012, total allowances recorded for client receivables and unbilled services were $91,716 and $64,874, 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 90 days but less than one year are considered to be short-term investments. Investments with an original maturity greater than one year are considered to be long-term investments. Marketable short-term and long-term investments are classified and accounted for as available-for-sale investments. Available-for-sale investments are reported at fair value with changes in unrealized gains and losses recorded as a separate component of Accumulated other comprehensive loss until realized. Quoted market prices are used to determine the fair values of common equity and debt securities that were issued by publicly traded entities. Interest and amortization of premiums and discounts for debt securities are included in Interest income. Realized gains and losses on securities are determined based on the First In, First Out method and are included in Other (expense) income, net. The Company does not hold these investments for speculative or trading purposes.
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:
	Buildings	20 to 25 years
	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
Long-Lived Assets	Long-Lived Assets
	Long-lived 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.
Operating Expenses	Operating Expenses
	Selected components of operating expenses were as follows:
		Fiscal
		2013		2012			2011
	Training costs	$	878,108	$	857,574		$	810,387
	Research and development costs	715,094		559,611			481,970
	Advertising costs	90,310		81,640			81,420
	Provision for (release of) doubtful accounts (1)	32,238		(204		)	(24,361		)
	_______________
	-1	For additional information, see “—Client Receivables, Unbilled Services and Allowances.”
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements
	In August 2013, the Company early adopted guidance issued by the Financial Accounting Standards Board (“FASB”) which requires enhanced disclosures in the notes to the consolidated financial statements to present separately, by item, reclassifications out of accumulated other comprehensive income (loss). The early adoption of this guidance did not have a material impact on the Consolidated Financial Statements. For additional information related to the reclassifications out of accumulated other comprehensive income (loss), see Note 4 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements.
	In September 2012, the Company adopted guidance issued by the FASB, which requires companies to present net income and other comprehensive income in either one continuous statement or in two separate but consecutive statements. The adoption of this guidance resulted in a change in the presentation of the components of comprehensive income, which are now presented in the Consolidated Statements of Comprehensive Income rather than in the Consolidated Shareholders’ Equity Statements.
	In September 2011, the FASB issued guidance on testing goodwill for impairment. The new guidance provides an entity the option to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If an entity determines that this is the case, it is required to perform the prescribed two-step goodwill impairment test to identify potential goodwill impairment and measure the amount of goodwill impairment to be recognized for that reporting unit (if any). If an entity determines that the fair value of a reporting unit is greater than its carrying amount, the two-step goodwill impairment test is not required. The Company adopted this new guidance for its fiscal 2013 annual goodwill impairment test. The adoption of this guidance did not have a material impact on the Consolidated Financial Statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Aug. 31, 2013
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:
	Buildings	20 to 25 years
	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
		2013		2012			2011
	Training costs	$	878,108	$	857,574		$	810,387
	Research and development costs	715,094		559,611			481,970
	Advertising costs	90,310		81,640			81,420
	Provision for (release of) doubtful accounts (1)	32,238		(204		)	(24,361		)
	_______________
	-1	For additional information, see “—Client Receivables, Unbilled Services and Allowances.”

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	12 Months Ended
	Aug. 31, 2013
Earnings Per Share [Abstract]
Basic and Diluted Earnings Per Share	Basic and diluted earnings per share were calculated as follows:
		Fiscal
		2013		2012		2011
	Basic Earnings per share
	Net income attributable to Accenture plc	$	3,281,878	$	2,553,510	$	2,277,677
	Basic weighted average Class A ordinary shares	645,536,995		643,132,601		645,631,170
	Basic earnings per share	$	5.08	$	3.97	$	3.53
	Diluted Earnings per share
	Net income attributable to Accenture plc	$	3,281,878	$	2,553,510	$	2,277,677
	Net income attributable to noncontrolling interests in Accenture SCA and	234,398		237,520		243,575
	Accenture Canada Holdings Inc. (1)
	Net income for diluted earnings per share calculation	$	3,516,276	$	2,791,030	$	2,521,252
	Basic weighted average Class A ordinary shares	645,536,995		643,132,601		645,631,170
	Class A ordinary shares issuable upon redemption/exchange of noncontrolling	46,212,252		59,833,742		69,326,725
	interests (1)
	Diluted effect of employee compensation related to Class A ordinary shares (2)	20,843,994		23,917,121		28,122,887
	Diluted effect of share purchase plans related to Class A ordinary shares	170,375		127,595		130,530
	Diluted weighted average Class A ordinary shares (2)	712,763,616		727,011,059		743,211,312
	Diluted earnings per share (2)	$	4.93	$	3.84	$	3.39
	_______________
	-1	Diluted earnings per share assumes the redemption of all Accenture SCA Class I common shares owned by holders of noncontrolling interests and the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A 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 Class A ordinary shares.
	-2	Fiscal 2012 and 2011 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

REORGANIZATION_BENEFITS_COSTS_1

REORGANIZATION (BENEFITS) COSTS, NET (Tables)	12 Months Ended
	Aug. 31, 2013
Restructuring and Related Activities [Abstract]
Roll forward of Reorganization Liability	The Company’s reorganization activity was as follows:
		Fiscal
		2013			2012			2011
	Reorganization liability, beginning of period	$	268,806		$	307,286		$	271,907
	Final determinations	(273,945		)	—			—
	Interest expense accrued	1,903			1,691			1,520
	Other adjustments	3,532			—			(3,873		)
	Foreign currency translation	18,165			(40,171		)	37,732
	Reorganization liability, end of period	$	18,461		$	268,806		$	307,286

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Aug. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Components of Accumulated Other Comprehensive Loss
		Fiscal
		2013			2012			2011
	Foreign currency translation
	Beginning balance	$	(156,010	)	$	147,770		$	(44,638	)
	Foreign currency translation	(280,128		)	(334,750		)	224,805
	Income tax benefit (expense)	4,603			3,491			(6,432		)
	Portion attributable to noncontrolling interests	17,134			27,479			(25,965		)
	Foreign currency translation, net of tax	(258,391		)	(303,780		)	192,408
	Ending balance	(414,401		)	(156,010		)	147,770
	Defined benefit plans
	Beginning balance	(502,742		)	(313,520		)	(345,225		)
	Actuarial gains (losses)	162,975			(366,711		)	17,859
	Prior service costs arising during the period	(45,653		)	—			—
	Reclassifications into net periodic pension and post-retirement expense (1)	33,393			28,070			38,114
	Income tax (expense) benefit	(68,300		)	132,764			(21,171		)
	Portion attributable to noncontrolling interests	(5,077		)	16,655			(3,097		)
	Defined benefit plans, net of tax	77,338			(189,222		)	31,705
	Ending balance	(425,404		)	(502,742		)	(313,520		)
	Cash flow hedges
	Beginning balance	(19,402		)	32,354			4,340
	Unrealized (losses) gains	(365,203		)	(146,532		)	72,066
	Reclassification adjustments into Cost of services	49,954			55,068			(21,753		)
	Income tax benefit (expense)	109,005			35,152			(19,562		)
	Portion attributable to noncontrolling interests	12,705			4,556			(2,737		)
	Cash flow hedges, net of tax	(193,539		)	(51,756		)	28,014
	Ending balance	(212,941		)	(19,402		)	32,354
	Marketable securities
	Beginning balance	6			(984		)	(769		)
	Unrealized gains (losses)	—			142			(236		)
	Reclassification adjustments into Other (expense) income, net	(5		)	935			—
	Portion attributable to noncontrolling interests	(1		)	(87		)	21
	Marketable securities, net of tax	(6		)	990			(215		)
	Ending balance	—			6			(984		)
	Accumulated other comprehensive loss	$	(1,052,746	)	$	(678,148	)	$	(134,380	)
	_______________
	-1	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales & marketing and General & administrative costs.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Aug. 31, 2013
Property, Plant and Equipment [Abstract]
Components of Property and Equipment, Net	The components of Property and equipment, net were as follows:
		August 31,
		2013			2012
	Buildings and land	$	3,502		$	3,296
	Computers, related equipment and software	1,379,731			1,356,950
	Furniture and fixtures	307,199			313,370
	Leasehold improvements	697,454			654,134
	Property and equipment, gross	2,387,886			2,327,750
	Total accumulated depreciation	(1,608,211		)	(1,548,256		)
	Property and equipment, net	$	779,675		$	779,494

BUSINESS_COMBINATIONS_AND_GOOD1

BUSINESS COMBINATIONS AND GOODWILL (Tables)	12 Months Ended
	Aug. 31, 2013
Business Combinations and Goodwill [Abstract]
Changes in Carrying Amount of Goodwill by Reportable Operating Segment	The changes in the carrying amount of goodwill by reportable operating segment were as follows:
		August 31,		Additions/		Foreign			August 31,		Additions/		Foreign			August 31,
		2011		Adjustments		Currency			2012		Adjustments		Currency			2013
						Translation							Translation
	Communications, Media &	$	173,867	$	2,298	$	(7,752	)	$	168,413	$	69,879	$	(3,848	)	$	234,444
	Technology
	Financial Services	304,720		112,733		(9,497		)	407,956		182,800		(8,107		)	582,649
	Health & Public Service	286,158		1,322		(2,147		)	285,333		10,287		(576		)	295,044
	Products	278,929		5,241		(13,992		)	270,178		347,847		(1,017		)	617,008
	Resources	88,317		3,147		(7,961		)	83,503		9,988		(4,050		)	89,441
	Total	$	1,131,991	$	124,741	$	(41,349	)	$	1,215,383	$	620,801	$	(17,598	)	$	1,818,586

DERIVATIVE_FINANCIAL_INSTRUMEN1

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Aug. 31, 2013
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,
		2013			2012
	Assets
	Cash Flow Hedges
	Other current assets	$	—		$	15,392
	Other non-current assets	—			36,106
	Other Derivatives
	Other current assets	4,805			9,988
	Total assets	$	4,805		$	61,486
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	187,525		$	59,458
	Other non-current liabilities	159,155			23,471
	Other Derivatives
	Other accrued liabilities	72,017			11,147
	Total liabilities	$	418,697		$	94,076
	Total fair value	$	(413,892	)	$	(32,590	)
	Total notional value	$	5,499,224		$	4,853,191

BORROWINGS_AND_INDEBTEDNESS_Ta

BORROWINGS AND INDEBTEDNESS (Tables)	12 Months Ended
	Aug. 31, 2013
Debt Disclosure [Abstract]
Amounts of Borrowing Facilities and Borrowings Under Facilities, Table	As of August 31, 2013, 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)	507,899		—
	Local guaranteed and non-guaranteed lines of credit (3)	170,138		—
	Total	$	1,678,037	$	—
	_______________
	-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, 2013 and 2012, 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, 2013 and 2012, 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, 2013 and 2012, the Company had no borrowings under these various facilities.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2013
Income Tax Disclosure [Abstract]
Current and Deferred Income Taxes by Period
		Fiscal
		2013				2012				2011
	Current taxes
	U.S. federal(1)	$	155,090			$	118,498			$	334,400
	U.S. state and local(1)	3,425				16,754				46,878
	Non-U.S.	835,934				887,008				747,762
	Total current tax expense	994,449				1,022,260				1,129,040
	Deferred taxes
	U.S. federal(1)	(12,912		)		161,093				(8,229		)
	U.S. state and local(1)	795				27,362				(1,140		)
	Non-U.S.	(197,557		)		(131,474		)		(160,889		)
	Total deferred tax (benefit) expense	(209,674		)		56,981				(170,258		)
	Total	$	784,775			$	1,079,241			$	958,782
	_______________
	-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
		2013				2012				2011
	U.S. sources	$	1,043,810			$	748,177			$	719,315
	Non-U.S. sources	3,295,484				3,155,997				2,792,707
	Total	$	4,339,294			$	3,904,174			$	3,512,022
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
		2013			2012			2011
	U.S. federal statutory income tax rate	35	%		35	%		35	%
	U.S. state and local taxes, net	1.1			1			0.9
	Non-U.S. operations taxed at lower rates	(13.1	)		(13.7	)		(14.6	)
	Reorganization final determinations (1)	(2.2	)		—			—
	Other final determinations (1)	(8.2	)		(8.6	)		(0.6	)
	Other net activity in unrecognized tax benefits	3.8			9.4			4.8
	Other, net	1.7			4.5			1.8
	Effective income tax rate	18.1	%		27.6	%		27.3	%
	_______________
	-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,
		2013				2012
	Deferred tax assets
	Pensions	$	127,515			$	165,216
	Revenue recognition	97,361				89,420
	Compensation and benefits	498,035				440,768
	Share-based compensation	217,990				239,326
	Tax credit carryforwards	94,417				137,904
	Net operating loss carryforwards	197,691				176,649
	Depreciation and amortization	46,185				55,182
	Deferred amortization deductions	393,392				244,103
	Indirect effects of unrecognized tax benefits	357,093				316,776
	Derivatives	120,229				11,482
	Other	99,182				94,308
		2,249,090				1,971,134
	Valuation allowance	(204,561		)		(221,015		)
	Total deferred tax assets	2,044,529				1,750,119
	Deferred tax liabilities
	Revenue recognition	(71,907		)		(56,429		)
	Depreciation and amortization	(128,106		)		(96,833		)
	Investments in subsidiaries	(159,910		)		(174,943		)
	Other	(69,971		)		(54,877		)
	Total deferred tax liabilities	(429,894		)		(383,082		)
	Net deferred tax assets	$	1,614,635			$	1,367,037
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows:
		Fiscal
		2013				2012
	Balance, at beginning of period	$	1,604,745			$	1,645,831
	Additions for tax positions related to the current year	171,133				271,305
	Additions for tax positions related to prior years	124,372				328,210
	Reductions for tax positions related to prior years	(533,570		)		(458,767		)
	Statute of limitations expirations	(67,891		)		(26,766		)
	Settlements with tax authorities	(36,218		)		(112,520		)
	Cumulative foreign currency translation	499				(42,548		)
	Balance, at end of period	$	1,263,070			$	1,604,745

RETIREMENT_AND_PROFIT_SHARING_1

RETIREMENT AND PROFIT SHARING PLANS (Tables)	12 Months Ended
	Aug. 31, 2013
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,
		2013						2012						2011
		U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
	Discount rate	5	%		4.18	%		4	%		4.23	%		5.25	%		4.99	%
	Expected rate of return on plan assets	5.5	%		4.79	%		5.5	%		4.72	%		7.5	%		5.12	%
	Rate of increase in future compensation	3.6	%		3.79	%		4	%		3.81	%		4	%		4.03	%
Schedule of Changes in Benefit Obligation, Plan Assets and Funded Status	The changes in the defined benefit pension obligations, plan assets and funded status for fiscal 2013 and 2012 were as follows:
		August 31,
		2013								2012
		U.S. Plans				Non-U.S. Plans				U.S. Plans				Non-U.S. Plans
	Reconciliation of benefit obligation
	Benefit obligation, beginning of year	$	1,881,544			$	1,145,964			$	1,433,884			$	1,046,251
	Service cost	11,472				60,173				11,437				53,086
	Interest cost	74,664				47,042				74,403				47,800
	Participant contributions	—				5,792				—				7,058
	Acquisitions/divestitures/transfers	—				(34		)		—				7,211
	Amendments	—				(3,120		)		—				—
	Curtailments	—				(471		)		—				—
	Actuarial (gain) loss	(317,291		)		47,699				395,636				94,896
	Benefits paid	(36,295		)		(38,899		)		(33,816		)		(30,710		)
	Exchange rate impact	—				(32,569		)		—				(79,628		)
	Benefit obligation, end of year	$	1,614,094			$	1,231,577			$	1,881,544			$	1,145,964
	Reconciliation of fair value of plan assets
	Fair value of plan assets, beginning of year	$	1,185,961			$	846,494			$	1,006,507			$	779,754
	Actual return on plan assets	(95,320		)		78,312				202,018				67,724
	Acquisitions/divestitures/transfers	—				—				—				6,935
	Employer contributions (1)	511,418				55,490				11,252				55,052
	Participant contributions	—				5,792				—				7,058
	Benefits paid	(36,295		)		(38,899		)		(33,816		)		(30,710		)
	Exchange rate impact	—				(33,895		)		—				(39,319		)
	Fair value of plan assets, end of year	$	1,565,764			$	913,294			$	1,185,961			$	846,494
	Funded status, end of year	$	(48,330	)		$	(318,283	)		$	(695,583	)		$	(299,470	)
	Amounts recognized in the Consolidated Balance Sheets
	Non-current assets	$	91,316			$	59,758			$	—			$	30,365
	Current liabilities	(11,570		)		(9,511		)		(11,709		)		(8,953		)
	Non-current liabilities	(128,076		)		(368,530		)		(683,874		)		(320,882		)
	Funded status, end of year	$	(48,330	)		$	(318,283	)		$	(695,583	)		$	(299,470	)
Schedule of Defined Benefit Plan in Accumulated Other Comprehensive Income (Loss)	The pre-tax accumulated net actuarial loss and prior service (credit) cost recognized in Accumulated other comprehensive loss as of August 31, 2013 and 2012 was as follows:
		August 31,
		2013								2012
		U.S. Plans				Non-U.S.				U.S. Plans				Non-U.S.
						Plans								Plans
	Net actuarial loss	$	456,347			$	193,503			$	607,011			$	203,608
	Prior service (credit) cost	—				(14,275		)		3				(15,281		)
	Accumulated other comprehensive loss, pre-tax	$	456,347			$	179,228			$	607,014			$	188,327
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, 2013 into net periodic pension expense during fiscal 2014 are as follows:
		U.S. Plans				Non-U.S.
						Plans
	Actuarial loss	$	10,003			$	9,467
	Prior service credit	—				(2,719		)
	Total	$	10,003			$	6,748
Schedule of Accumulated Benefit Obligation	The accumulated benefit obligation as of August 31, 2013 and 2012 was as follows:
		August 31,
		2013								2012
		U.S. Plans				Non-U.S.				U.S. Plans				Non-U.S.
						Plans								Plans
	Accumulated benefit obligation	$	1,603,868			$	1,134,505			$	1,867,820			$	1,046,280
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, 2013 and 2012:
		August 31,
		2013								2012
		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	$	139,646			$	484,162			$	1,881,544			$	672,195
	Fair value of plan assets	—				106,120				1,185,961				342,361
Schedule of Accumulated Benefit Obligation in Excess of Plan Assets
		August 31,
		2013								2012
		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	$	139,646			$	403,788			$	1,867,820			$	436,499
	Fair value of plan assets	—				81,416				1,185,961				178,600
Schedule of Weighted-Average Plan Assets Allocation	The Company’s target allocation for fiscal 2014 and weighted-average plan assets allocations as of August 31, 2013 and 2012 by asset category, for defined benefit pension plans were as follows:
		2014 Target					2013						2012
		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	20	%		46-48%		23	%		43	%		55	%		40	%
	Debt securities	80			40-42		76			43			44			44
	Cash and short-term investments	—			3-Feb		1			2			1			2
	Insurance contracts	—			10-May		—			8			—			11
	Other	—			3-Feb		—			4			—			3
	Total	100	%		n/m		100	%		100	%		100	%		100	%
Schedule of Fair Value of Plan Assets	The fair values of defined benefit pension plan assets as of August 31, 2013 were as follows:
	U.S. Plans
		Level 1				Level 2				Level 3				Total
	Equity
	U.S. equity securities	$	—			$	216,231			$	—			$	216,231
	Non-U.S. equity securities	—				135,899				—				135,899
	Fixed Income
	U.S. government, state and local debt securities	—				649,255				—				649,255
	Non-U.S. government debt securities	—				16,482				—				16,482
	U.S. corporate debt securities	—				190,924				—				190,924
	Non-U.S. corporate debt securities	—				22,944				—				22,944
	Mutual fund debt securities	314,528				—				—				314,528
	Cash and short-term investments	—				19,501				—				19,501
	Total	$	314,528			$	1,251,236			$	—			$	1,565,764
	Non-U.S. Plans
		Level 1				Level 2				Level 3				Total
	Equity
	U.S. equity securities	$	—			$	63,827			$	—			$	63,827
	Non-U.S. equity securities	—				279,257				—				279,257
	Mutual fund equity securities	—				46,773				—				46,773
	Fixed Income
	Non-U.S. government debt securities	12,147				253,375				—				265,522
	Non-U.S. corporate debt securities	—				60,692				—				60,692
	Mutual fund debt securities	—				65,954				—				65,954
	Cash and short-term investments	16,528				7,399				—				23,927
	Insurance contracts	—				71,103				—				71,103
	Other	—				36,239				—				36,239
	Total	$	28,675			$	884,619			$	—			$	913,294
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
	2014	$	37,588			$	40,247
	2015	40,070				36,183
	2016	42,868				42,826
	2017	46,038				47,967
	2018	49,401				51,449
	2019-2023	310,930				303,012

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Aug. 31, 2013
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
		2013			2012			2011
	Total share-based compensation expense included in Net income	$	615,878		$	538,086		$	450,137
	Income tax benefit related to share-based compensation included in Net income	186,839			167,109			138,984
Restricted Share Units	Restricted share unit activity during fiscal 2013 was as follows:
		Number of Restricted		Weighted Average
		Share Units		Grant-Date Fair Value
	Nonvested balance as of August 31, 2012	34,454,315		$	44.27
	Granted (1)	12,001,178		67.56
	Vested (2)	(13,417,667	)	45.75
	Forfeited	(1,328,782	)	47.65
	Nonvested balance as of August 31, 2013	31,709,044		$	52.32
Stock Options	Stock option activity for fiscal 2013 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, 2012	5,836,662		$	24.49		2.3		$	216,291
	Granted	—		—
	Exercised	(2,071,005	)	23.43
	Forfeited	(51,248	)	18.06
	Options outstanding as of August 31, 2013	3,714,409		$	25.18		1.5		$	175,110
	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
	Options exercisable as of August 31, 2011	7,902,845		23.79			3		237,690
Other Information Pertaining to Stock Options	Other information pertaining to option activity is as follows:
		Fiscal
		2013			2012			2011
	Weighted average grant-date fair value of stock options granted	$	—		$	—		$	13.73
	Total fair value of stock options vested	771			726			3,757
	Total intrinsic value of stock options exercised	100,487			83,470			450,956

MATERIAL_TRANSACTIONS_AFFECTIN1

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Aug. 31, 2013
Equity [Abstract]
Share Purchase and Redemption Activity	The Company’s share purchase activity during fiscal 2013 was as follows:
		Accenture plc Class A					Accenture SCA Class  I
		Ordinary Shares					Common Shares and Accenture Canada
							Holdings Inc. Exchangeable Shares
		Shares		Amount			Shares	Amount
	Open-market share purchases (1)	26,547,155		$	1,996,622		—	$	—
	Other share purchase programs	—		—			3,062,148	218,123
	Other purchases (2)	4,750,122		329,607			—	—
	Total	31,297,277		$	2,326,229		3,062,148	$	218,123
	_______________
	-1	The Company conducts a publicly announced, open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to the Company’s employees.
	-2	During fiscal 2013, as authorized under the Company’s various employee equity share plans, the Company acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect the Company’s aggregate available authorization for the Company’s publicly announced open-market share purchase and the other share purchase programs.
Dividend Activity	The Company’s dividend activity during fiscal 2013 was as follows:
		Dividend Per			Accenture plc Class A			Accenture SCA Class I Common				Total  Cash
		Share			Ordinary Shares			Shares and Accenture Canada				Outlay
								Holdings Inc. Exchangeable
								Shares
	Dividend Payment Date				Record Date	Cash Outlay		Record Date		Cash Outlay
	November 15, 2012	$	0.81		October 12, 2012	$	516,170	October 9, 2012		$	43,965	$	560,135
	May 15, 2013	0.81			April 12, 2013	526,747		April 9, 2013		34,856		561,603
	Total Dividends					$	1,042,917			$	78,821	$	1,121,738

LEASE_COMMITMENTS_Tables

LEASE COMMITMENTS (Tables)	12 Months Ended
	Aug. 31, 2013
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 2013, 2012 and 2011 was as follows:
		Fiscal
		2013			2012			2011
	Rental expense	$	529,342		$	541,182		$	493,734
	Sublease income from third parties	(31,663		)	(33,171		)	(32,503		)
Future Minimum Rental Commitments under Non-cancelable Operating Leases	Future minimum rental commitments under non-cancelable operating leases as of August 31, 2013, were as follows:
		Operating			Operating
		Lease			Sublease
		Payments			Income
	2014	$	454,655		$	(28,280	)
	2015	364,701			(23,821		)
	2016	283,849			(19,794		)
	2017	219,043			(15,680		)
	2018	163,549			(13,500		)
	Thereafter	674,603			(20,351		)
		$	2,160,400		$	(121,426	)

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	12 Months Ended
	Aug. 31, 2013
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
	2013	Communications, Media &			Financial				Health &		Products		Resources		Other			Total
		Technology			Services				Public
									Service
	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
	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
	Assets as of August 31 (2)	582,652			215,741				477,536		533,522		484,095		(91,557		)	2,201,989
	2011
	Net revenues	$	5,434,024		$	5,380,674			$	3,861,146	$	5,931,333	$	4,882,248	$	17,611		$	25,507,036
	Depreciation (1)	63,524			56,256				56,207		68,136		53,426		—			297,549
	Operating income	727,761			898,287				318,430		679,716		846,263		—			3,470,457
	Assets as of August 31 (2)	556,190			189,611				576,505		579,616		642,250		(86,104		)	2,458,068
	_______________
	-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 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
	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
	2011
	Net revenues	$	11,270,668		$	10,853,684			$	3,382,684	$	25,507,036
	Reimbursements	851,081			699,631				295,166		1,845,878
	Revenues	12,121,749			11,553,315				3,677,850		27,352,914
	Property and equipment, net as of August 31	235,900			230,805				318,526		785,231
	_______________
	-1	EMEA includes Europe, Middle East and Africa.
Concentration of Net Revenues by Country	The Company conducts business in the following countries that individually comprised 10% or more of consolidated Net revenues:
		Fiscal
		2013		2012			2011
	United States	39	%	36	%		35	%
	United Kingdom	9		9			10
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,
		2013		2012			2011
	United States	31	%	26	%		23	%
	India	17		21			23
	Philippines	9		10			9
Net Revenues by Type of Work	Net revenues by type of work were as follows:
		Fiscal
		2013			2012				2011
	Consulting	$	15,383,485		$	15,562,321			$	14,924,187
	Outsourcing	13,179,325			12,300,009				10,582,849
	Net revenues	28,562,810			27,862,330				25,507,036
	Reimbursements	1,831,475			1,915,655				1,845,878
	Revenues	$	30,394,285		$	29,777,985			$	27,352,914

QUARTERLY_DATA_Tables

QUARTERLY DATA (Tables)	12 Months Ended
	Aug. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information
	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 plc	698,817		1,101,802		810,258		671,001		3,281,878
	Weighted average Class A ordinary shares:
	—Basic	639,659,238		649,520,337		650,625,931		642,359,475		645,536,995
	—Diluted (1)	716,630,385		715,135,968		714,984,161		706,256,084		712,763,616
	Earnings per Class A ordinary share:
	—Basic	$	1.09	$	1.7	$	1.25	$	1.04	$	5.08
	—Diluted (1)	1.06		1.65		1.21		1.01		4.93
	Ordinary share price per share:
	—High	$	71.79	$	75.97	$	84.22	$	83.3	$	84.22
	—Low	60.69		65.2		72.42		69		60.69
	_______________
	-1	The first and second quarters of fiscal 2013 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
	Fiscal 2012	First		Second		Third		Fourth		Annual
		Quarter		Quarter		Quarter		Quarter
	Net revenues	$	7,074,497	$	6,797,250	$	7,154,690	$	6,835,893	$	27,862,330
	Reimbursements	514,611		462,578		486,100		452,366		1,915,655
	Revenues	7,589,108		7,259,828		7,640,790		7,288,259		29,777,985
	Cost of services before reimbursable expenses	4,822,957		4,680,884		4,783,785		4,587,003		18,874,629
	Reimbursable expenses	514,611		462,578		486,100		452,366		1,915,655
	Cost of services	5,337,568		5,143,462		5,269,885		5,039,369		20,790,284
	Operating income	981,138		889,299		1,060,761		940,350		3,871,548
	Net income	711,757		714,190		762,831		636,155		2,824,933
	Net income attributable to Accenture plc	642,086		643,923		689,219		578,282		2,553,510
	Weighted average Class A ordinary shares:
	—Basic	644,285,298		646,452,990		645,761,617		636,064,228		643,132,601
	—Diluted (1)	730,916,739		730,034,891		729,528,085		718,489,744		727,011,059
	Earnings per Class A ordinary share:
	—Basic	$	1	$	1	$	1.07	$	0.9	$	3.97
	—Diluted (1)	0.96		0.97		1.03		0.88		3.84
	Ordinary share price per share:
	—High	$	61.9	$	60.2	$	65.89	$	61.98	$	65.89
	—Low	48.55		51.08		56.21		54.94		48.55
	_______________
	-1	Fiscal 2012 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

SUMARRY_OF_SIGNIFICANT_ACCOUNT

SUMARRY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified			Technology Integration Consulting Services	Technology Integration Consulting Services	Non-Technology Integration Consulting Services
			Minimum	Maximum	Maximum
Basis of Presentation [Line Items]
Noncontrolling interest percentage of consolidated subsidiaries with redeemable or exchangeable shares	6.00%	8.00%
Deferred transition costs	$539,048	$538,638
Deferred transition revenues	515,578	551,364
Money market funds	650,000	1,265,000
Restricted Cash and Cash Equivalents	45,132	27,982
Allowance for doubtful accounts receivable and unbilled services	$91,716	$64,874
Contracts period			6 months	2 years	1 year

SUMARRY_OF_SIGNIFICANT_ACCOUNT1

SUMARRY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Aug. 31, 2013
Buildings | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Buildings | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	25 years
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

SUMARRY_OF_SIGNIFICANT_ACCOUNT2

SUMARRY OF SIGNIFICANT ACCOUNTING POLICIES - Selected Components of Operating Expenses (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013		Aug. 31, 2012		Aug. 31, 2011
Accounting Policies [Abstract]
Training costs	$878,108		$857,574		$810,387
Research and development costs	715,094		559,611		481,970
Advertising costs	90,310		81,640		81,420
Provision for (release of) doubtful accounts (1)	$32,238	[1]	($204)	[1]	($24,361)	[1]
[1]	For additional information, see bbClient Receivables, Unbilled Services and Allowances.b

EARNINGS_PER_SHARE_Basic_and_D

EARNINGS PER SHARE - Basic and Diluted Earnings Per Share (Detail) (USD $)	3 Months Ended																12 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2013		31-May-13		Feb. 28, 2013		Nov. 30, 2012		Aug. 31, 2012		31-May-12		Feb. 29, 2012		Nov. 30, 2011		Aug. 31, 2013		Aug. 31, 2012		Aug. 31, 2011
Basic Earnings per share
Net income attributable to Accenture plc	$671,001		$810,258		$1,101,802		$698,817		$578,282		$689,219		$643,923		$642,086		$3,281,878		$2,553,510		$2,277,677
Basic weighted average Class A ordinary shares (in shares)	642,359,475		650,625,931		649,520,337		639,659,238		636,064,228		645,761,617		646,452,990		644,285,298		645,536,995		643,132,601		645,631,170
Basic earnings per share (in dollars per share)	$1.04		$1.25		$1.70		$1.09		$0.90		$1.07		$1		$1		$5.08		$3.97		$3.53
Diluted Earnings per share
Net income attributable to Accenture plc	671,001		810,258		1,101,802		698,817		578,282		689,219		643,923		642,086		3,281,878		2,553,510		2,277,677
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc.																	234,398	[1]	237,520	[1]	243,575	[1]
Net income for diluted earnings per share calculation																	$3,516,276		$2,791,030		$2,521,252
Basic weighted average Class A ordinary shares (in shares)	642,359,475		650,625,931		649,520,337		639,659,238		636,064,228		645,761,617		646,452,990		644,285,298		645,536,995		643,132,601		645,631,170
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests																	46,212,252	[1]	59,833,742	[1]	69,326,725	[1]
Diluted effect of employee compensation related to Class A ordinary shares																	20,843,994	[2]	23,917,121	[2]	28,122,887	[2]
Diluted effect of share purchase plans related to Class A ordinary shares																	170,375		127,595		130,530
Diluted weighted average Class A ordinary shares (in shares)	706,256,084	[3]	714,984,161	[3]	715,135,968	[3]	716,630,385	[3]	718,489,744	[4]	729,528,085	[4]	730,034,891	[4]	730,916,739	[4]	712,763,616	[2],[3]	727,011,059	[2],[4]	743,211,312	[2]
Diluted earnings per share (in dollars per share)	$1.01	[3]	$1.21	[3]	$1.65	[3]	$1.06	[3]	$0.88	[4]	$1.03	[4]	$0.97	[4]	$0.96	[4]	$4.93	[2],[3]	$3.84	[2],[4]	$3.39	[2]
[1]	Diluted earnings per share assumes the redemption of all Accenture SCA Class I common shares owned by holders of noncontrolling interests and the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc ClassB A ordinary shares, on a one-for-one basis. The income effect does not take into account bNet income attributable to noncontrolling interestsbother,b since those shares are not redeemable or exchangeable for Accenture plc ClassB A ordinary shares.
[2]	Fiscal 2012 and 2011 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[3]	2013 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[4]	Fiscal 2012 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

EARNINGS_PER_SHARE_Additional_

EARNINGS PER SHARE - Additional Information (Details) (USD $)

3 Months Ended

12 Months Ended

Aug. 31, 2013

31-May-13

Feb. 28, 2013

Nov. 30, 2012

Aug. 31, 2012

31-May-12

Feb. 29, 2012

Nov. 30, 2011

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2011

Earnings Per Share [Line Items]

Diluted earnings per share (in dollars per share)

$1.01

[1]

$1.21

[1]

$1.65

[1]

$1.06

[1]

$0.88

[2]

$1.03

[2]

$0.97

[2]

$0.96

[2]

$4.93

[1],[3]

$3.84

[2],[3]

$3.39

[3]

[1]

2013 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

[2]

Fiscal 2012 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

[3]

Fiscal 2012 and 2011 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.

REORGANIZATION_BENEFITS_COSTS_2

REORGANIZATION (BENEFITS) COSTS, NET - Reorganization Activity (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Reorganization Liability [Roll Forward]
Reorganization liability, beginning of period	$268,806	$307,286	$271,907
Final determinations	-273,945	0	0
Interest expense accrued	1,903	1,691	1,520
Other Adjustments	3,532	0	-3,873
Foreign currency translation	18,165	-40,171	37,732
Reorganization liability, end of period	$18,461	$268,806	$307,286

REORGANIZATION_BENEFITS_COSTS_3

REORGANIZATION (BENEFITS) COSTS, NET - Additional Information (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Restructuring and Related Activities [Abstract]
Final determinations	($273,945)	$0	$0
Interest expense accrued	1,903	1,691	1,520
Reorganization liabilities recorded in other accrued liabilities	5,080
Reorganization liabilities recorded in other non-current liabilities	$13,381

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013		Aug. 31, 2012		Aug. 31, 2011
Foreign Currency Translation
Beginning balance	($156,010)		$147,770		($44,638)
Foreign currency translation	-280,128		-334,750		224,805
Income tax benefit (expense)	4,603		3,491		-6,432
Portion attributable to noncontrolling interests	17,134		27,479		-25,965
Foreign currency translation, net of tax	-258,391		-303,780		192,408
Ending balance	-414,401		-156,010		147,770
Defined benefit plans
Beginning balance	-502,742		-313,520		-345,225
Actuarial gains (losses)	162,975		-366,711		17,859
Prior service costs arising during the period	-45,653		0		0
Reclassifications into net periodic pension and post-retirement expense	33,393	[1]	28,070	[1]	38,114	[1]
Income tax (expense) benefit	-68,300		132,764		-21,171
Portion attributable to noncontrolling interests	-5,077		16,655		-3,097
Defined benefit plans, net of tax	77,338		-189,222		31,705
Ending balance	-425,404		-502,742		-313,520
Cash flow hedges
Beginning balance	-19,402		32,354		4,340
Unrealized (losses) gains	-365,203		-146,532		72,066
Reclassification adjustments into Cost of services	49,954		55,068		-21,753
Income tax benefit (expense)	109,005		35,152		-19,562
Portion attributable to noncontrolling interests	12,705		4,556		-2,737
Cash flow hedges, net of tax	-193,539		-51,756		28,014
Ending balance	-212,941		-19,402		32,354
Marketable securities
Beginning balance	6		-984		-769
Unrealized gains (losses)	0		142		-236
Reclassification adjustments into Other (expense) income, net	-5		935		0
Portion attributable to noncontrolling interests	-1		-87		21
Marketable securities, net of tax	-6		990		-215
Ending balance	0		6		-984
Accumulated Other Comprehensive Loss	($1,052,746)		($678,148)		($134,380)
[1]	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales & marketing and General & administrative costs.

PROPERTY_AND_EQUIPMENT_Compone

PROPERTY AND EQUIPMENT - Components of Property and Equipment, Net (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$2,387,886	$2,327,750
Total accumulated depreciation	-1,608,211	-1,548,256
Property and equipment, net	779,675	779,494	785,231
Buildings and land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,502	3,296
Computers, related equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,379,731	1,356,950
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	307,199	313,370
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$697,454	$654,134

BUSINESS_COMBINATIONS_AND_GOOD2

BUSINESS COMBINATIONS AND GOODWILL - Changes in Carrying Amount of Goodwill by Reportable Operating Segment (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012
Goodwill [Roll Forward]
Goodwill	$1,215,383	$1,131,991
Additions/Adjustments	620,801	124,741
Foreign Currency Translation Adjustments	-17,598	-41,349
Goodwill	1,818,586	1,215,383
Communications, Media & Technology
Goodwill [Roll Forward]
Goodwill	168,413	173,867
Additions/Adjustments	69,879	2,298
Foreign Currency Translation Adjustments	-3,848	-7,752
Goodwill	234,444	168,413
Financial Services
Goodwill [Roll Forward]
Goodwill	407,956	304,720
Additions/Adjustments	182,800	112,733
Foreign Currency Translation Adjustments	-8,107	-9,497
Goodwill	582,649	407,956
Health & Public Service
Goodwill [Roll Forward]
Goodwill	285,333	286,158
Additions/Adjustments	10,287	1,322
Foreign Currency Translation Adjustments	-576	-2,147
Goodwill	295,044	285,333
Products
Goodwill [Roll Forward]
Goodwill	270,178	278,929
Additions/Adjustments	347,847	5,241
Foreign Currency Translation Adjustments	-1,017	-13,992
Goodwill	617,008	270,178
Resources
Goodwill [Roll Forward]
Goodwill	83,503	88,317
Additions/Adjustments	9,988	3,147
Foreign Currency Translation Adjustments	-4,050	-7,961
Goodwill	$89,441	$83,503

BUSINESS_COMBINATIONS_AND_GOOD3

BUSINESS COMBINATIONS AND GOODWILL - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Maximum
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life	10 years
Business Acquisition, Acquiree [Domain]
Business Acquisition [Line Items]
Total consideration for acquisitions	282,985
Entity Number of Employees	600
Goodwill recorded on acquisitions	215,979
Intangible assets recorded on acquisitions	55,972
Business Acquisition, Acquiree [Domain] | Minimum
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life	1 year
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Total consideration for acquisitions	521,003	174,383	306,187
Goodwill recorded on acquisitions	405,151	123,817	254,975
Intangible assets recorded on acquisitions	122,012	57,732	81,735
Series of Individually Immaterial Business Acquisitions [Member] | Minimum
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life	1 year	3 years	1 year
Series of Individually Immaterial Business Acquisitions [Member] | Maximum
Business Acquisition [Line Items]
Acquired finite lived intangible assets useful life	15 years	7 years	15 years

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Assets
Fair value of derivative assets	$4,805	$61,486
Liabilities
Fair value of derivative liabilities	418,697	94,076
Total fair value	-413,892	-32,590
Total notional value	5,499,224	4,853,191
Cash Flow Hedging | Other Current Assets
Assets
Fair value of derivative assets	0	15,392
Cash Flow Hedging | Other Non-Current Assets
Assets
Fair value of derivative assets	0	36,106
Cash Flow Hedging | Other Accrued Liabilities
Liabilities
Fair value of derivative liabilities	187,525	59,458
Cash Flow Hedging | Other Non-Current Liabilities
Liabilities
Fair value of derivative liabilities	159,155	23,471
Other Derivatives | Other Current Assets
Assets
Fair value of derivative assets	4,805	9,988
Other Derivatives | Other Accrued Liabilities
Liabilities
Fair value of derivative liabilities	$72,017	$11,147

DERIVATIVE_FINANCIAL_INSTRUMEN3

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Derivative [Line Items]
Maximum amount of credit risk loss from all derivatives	$4,805
Fair value of derivative instruments with credit-risk-related contingent features in a liability position	418,697
Reclassification adjustments into Cost of services	49,954	55,068	-21,753
(Loss) gain recognized in income on derivatives	-142,432	-153,913
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	($177,201)

BORROWINGS_AND_INDEBTEDNESS_Bo

BORROWINGS AND INDEBTEDNESS - Borrowing Facilities including Letters of Credit (Details) (USD $)	Aug. 31, 2013
In Thousands, unless otherwise specified
Debt Instrument [Line Items]
Facility Amount	$1,678,037
Borrowing Under Facilities	0
Syndicated loan facility due October 31, 2016
Debt Instrument [Line Items]
Facility Amount	1,000,000	[1]
Borrowing Under Facilities	0	[1]
Separate, uncommitted, unsecured multicurrency revolving credit facilities
Debt Instrument [Line Items]
Facility Amount	507,899	[2]
Borrowing Under Facilities	0	[2]
Local guaranteed and non-guaranteed lines of credit
Debt Instrument [Line Items]
Facility Amount	170,138	[3]
Borrowing Under Facilities	$0	[3]
[1]	This facility, which matures on OctoberB 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, 2013 and 2012, 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 Companybs operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2013 and 2012, 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 Companybs global facilities. As of August 31, 2013 and 2012, the Company had no borrowings under these various facilities.

BORROWINGS_AND_INDEBTEDNESS_Ad

BORROWINGS AND INDEBTEDNESS - Additional Information (Details) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Debt Disclosure [Abstract]
Letters of credit outstanding under borrowing facilities	$179,186	$164,121
Total outstanding debt	$25,600	$33

INCOME_TAXES_Components_of_Inc

INCOME TAXES - Components of Income Tax Expense (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013		Aug. 31, 2012		Aug. 31, 2011
Current taxes:
U.S. federal	$155,090	[1]	$118,498	[1]	$334,400	[1]
U.S. state and local	3,425	[1]	16,754	[1]	46,878	[1]
Non-U.S.	835,934		887,008		747,762
Total current tax expense	994,449		1,022,260		1,129,040
Deferred taxes:
U.S. federal	-12,912	[1]	161,093	[1]	-8,229	[1]
U.S. state and local	795	[1]	27,362	[1]	-1,140	[1]
Non-U.S.	-197,557		-131,474		-160,889
Total deferred tax (benefit) expense	-209,674		56,981		-170,258
Total	$784,775		$1,079,241		$958,782
[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.

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, 2013	Aug. 31, 2012	Aug. 31, 2011
Income Tax Disclosure [Abstract]
U.S. sources	$1,043,810	$748,177	$719,315
Non-U.S. sources	3,295,484	3,155,997	2,792,707
INCOME BEFORE INCOME TAXES	$4,339,294	$3,904,174	$3,512,022

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, 2013		Aug. 31, 2012		Aug. 31, 2011
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate	35.00%		35.00%		35.00%
U.S. state and local taxes, net	1.10%		1.00%		0.90%
Non-U.S. operations taxed at lower rates	-13.10%		-13.70%		-14.60%
Reorganization final determinations	-2.20%	[1]	0.00%	[1]	0.00%	[1]
Other final determinations	-8.20%	[1]	-8.60%	[1]	-0.60%	[1]
Other net activity in unrecognized tax benefits	3.80%		9.40%		4.80%
Other, net	1.70%		4.50%		1.80%
Effective income tax rate	18.10%		27.60%		27.30%
[1]	Final determinations include final agreements with tax authorities and expirations of statutes of limitations.

INCOME_TAXES_Components_of_Def

INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Deferred tax assets:
Pensions	$127,515	$165,216
Revenue recognition	97,361	89,420
Compensation and benefits	498,035	440,768
Share-based compensation	217,990	239,326
Tax credit carryforwards	94,417	137,904
Net operating loss carryforwards	197,691	176,649
Depreciation and amortization	46,185	55,182
Deferred amortization deductions	393,392	244,103
Indirect effects of unrecognized tax benefits	357,093	316,776
Derivatives	120,229	11,482
Other	99,182	94,308
Deferred Tax Assets, Gross, Total	2,249,090	1,971,134
Valuation allowance	-204,561	-221,015
Total deferred tax assets	2,044,529	1,750,119
Deferred tax liabilities:
Revenue recognition	-71,907	-56,429
Depreciation and amortization	-128,106	-96,833
Investments in subsidiaries	-159,910	-174,943
Other	-69,971	-54,877
Total deferred tax liabilities	-429,894	-383,082
Net deferred tax assets	$1,614,635	$1,367,037

INCOME_TAXES_Reconciliation_of1

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, at beginning of period	$1,604,745	$1,645,831
Additions for tax positions related to the current year	171,133	271,305
Additions for tax positions related to prior years	124,372	328,210
Reductions for tax positions related to prior years	-533,570	-458,767
Statute of limitations expirations	-67,891	-26,766
Settlements with tax authorities	-36,218	-112,520
Cumulative translation adjustments	499	-42,548
Balance, at end of period	$1,263,070	$1,604,745

INCOME_TAXES_Additional_Inform

INCOME TAXES - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Income Taxes [Line Items]
Deferred tax assets valuation allowance	$204,561	$221,015
Decrease in deferred tax valuation allowance	16,454
Operating loss carryforwards	724,484
Tax credit carryforwards	94,417	137,904
Unrecognized tax benefits	1,263,070	1,604,745	1,645,831
Unrecognized tax benefits potential to favorably impact effective tax rate	647,208	813,721
Unrecognized tax benefits from adjustments to equity	615,862	791,024
Unrecognized tax benefits, interest and penalties expense	-46,602	-98,765	59,950
Unrecognized tax benefits, interest and penalties accrued pre-tax	119,937	171,556
Unrecognized tax benefits, interest and penalties accrued net of tax benefits	100,939	125,993
Resolution of unrecognized tax benefits, lower end of the range	732,000
Resolution of unrecognized tax benefits, upper end of the range	112,000
Unrecognized deferred tax liability from undistributed earnings of foreign subsidiaries	2,847,544
Tax holiday income tax benefits	84,000	84,000	72,000
U.S. Plans
Income Taxes [Line Items]
DefinedBenefitPlanEmployerContributionsInFiscalYear	500,000
Net Operating Loss Carryforwards Expiring Between 2014 and 2023
Income Taxes [Line Items]
Operating loss carryforwards	142,937
Net Operating Loss Carryforwards Expiring Between 2024 and 2033
Income Taxes [Line Items]
Operating loss carryforwards	30,061
Net Operating Loss Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Operating loss carryforwards	551,486
Tax Credit Carryforwards Expiring Between 2014 and 2023
Income Taxes [Line Items]
Tax credit carryforwards	26,269
Tax Credit Carryforwards Expiring Between 2024 and 2033
Income Taxes [Line Items]
Tax credit carryforwards	10,405
Tax Credit Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Tax credit carryforwards	$57,743

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, 2013	Aug. 31, 2012	Aug. 31, 2011
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.00%	4.00%	5.25%
Expected rate of return on plan assets	5.50%	5.50%	7.50%
Rate of increase in future compensation	3.60%	4.00%	4.00%
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.18%	4.23%	4.99%
Expected rate of return on plan assets	4.79%	4.72%	5.12%
Rate of increase in future compensation	3.79%	3.81%	4.03%

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, 2013	Aug. 31, 2012
Amounts recognized in the Consolidated Balance Sheets:
Non-current liabilities	($872,761)	($1,352,266)
U.S. Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	1,881,544	1,433,884
Service cost	11,472	11,437
Interest cost	74,664	74,403
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	0
Amendments	0	0
Curtailments	0	0
Actuarial (gain) loss	-317,291	395,636
Benefits paid	-36,295	-33,816
Exchange rate impact	0	0
Benefit obligation, end of year	1,614,094	1,881,544
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	1,185,961	1,006,507
Actual return on plan assets	-95,320	202,018
Acquisitions/divestitures/transfers	0	0
Employer contributions	511,418	11,252
Participant contributions	0	0
Benefits paid	-36,295	-33,816
Exchange rate impact	0	0
Fair value of plan assets, end of year	1,565,764	1,185,961
Funded status, end of year	-48,330	-695,583
Amounts recognized in the Consolidated Balance Sheets:
Non-current assets	91,316	0
Current liabilities	-11,570	-11,709
Non-current liabilities	-128,076	-683,874
Funded status, end of year	-48,330	-695,583
DefinedBenefitPlanEmployerContributionsInFiscalYear	500,000
Non-U.S. Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	1,145,964	1,046,251
Service cost	60,173	53,086
Interest cost	47,042	47,800
Participant contributions	5,792	7,058
Acquisitions/divestitures/transfers	-34	7,211
Amendments	-3,120	0
Curtailments	-471	0
Actuarial (gain) loss	47,699	94,896
Benefits paid	-38,899	-30,710
Exchange rate impact	-32,569	-79,628
Benefit obligation, end of year	1,231,577	1,145,964
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	846,494	779,754
Actual return on plan assets	78,312	67,724
Acquisitions/divestitures/transfers	0	6,935
Employer contributions	55,490	55,052
Participant contributions	5,792	7,058
Benefits paid	-38,899	-30,710
Exchange rate impact	-33,895	-39,319
Fair value of plan assets, end of year	913,294	846,494
Funded status, end of year	-318,283	-299,470
Amounts recognized in the Consolidated Balance Sheets:
Non-current assets	59,758	30,365
Current liabilities	-9,511	-8,953
Non-current liabilities	-368,530	-320,882
Funded status, end of year	($318,283)	($299,470)

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, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	$456,347	$607,011
Prior service (credit) cost	0	3
Accumulated other comprehensive loss, pre-tax	456,347	607,014
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss	193,503	203,608
Prior service (credit) cost	-14,275	-15,281
Accumulated other comprehensive loss, pre-tax	$179,228	$188,327

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, 2013
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Actuarial loss	$10,003
Prior service credit	0
Total	10,003
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Actuarial loss	9,467
Prior service credit	-2,719
Total	$6,748

RETIREMENT_AND_PROFIT_SHARING_6

RETIREMENT AND PROFIT SHARING PLANS - Accumulated Benefit Obligation for Material Defined Benefit Pension Plans (Details) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$1,603,868	$1,867,820
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$1,134,505	$1,046,280

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, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$139,646	$1,881,544
Fair value of plan assets	0	1,185,961
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	484,162	672,195
Fair value of plan assets	$106,120	$342,361

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, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$139,646	$1,867,820
Fair value of plan assets	0	1,185,961
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	403,788	436,499
Fair value of plan assets	$81,416	$178,600

RETIREMENT_AND_PROFIT_SHARING_9

RETIREMENT AND PROFIT SHARING PLANS - Target Allocation for Fiscal 2014 and Weighted-Average Plan Assets Allocations by Asset Category, for Material Defined Benefit Pension Plans (Details)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
U.S. Plans
2014 Target Allocation
2014 Target Allocation	100.00%
Actual Plan Asset Allocation	100.00%	100.00%
Non-U.S. Plans
2014 Target Allocation
Actual Plan Asset Allocation	100.00%	100.00%
Equity securities | U.S. Plans
2014 Target Allocation
2014 Target Allocation	20.00%
Actual Plan Asset Allocation	23.00%	55.00%
Equity securities | Non-U.S. Plans
2014 Target Allocation
2014 Target Allocation, minimum	46.00%
2014 Target Allocation, maximum	48.00%
Actual Plan Asset Allocation	43.00%	40.00%
Debt securities | U.S. Plans
2014 Target Allocation
2014 Target Allocation	80.00%
Actual Plan Asset Allocation	76.00%	44.00%
Debt securities | Non-U.S. Plans
2014 Target Allocation
2014 Target Allocation, minimum	40.00%
2014 Target Allocation, maximum	42.00%
Actual Plan Asset Allocation	43.00%	44.00%
Cash and short-term investments | U.S. Plans
2014 Target Allocation
2014 Target Allocation	0.00%
Actual Plan Asset Allocation	1.00%	1.00%
Cash and short-term investments | Non-U.S. Plans
2014 Target Allocation
2014 Target Allocation, minimum	2.00%
2014 Target Allocation, maximum	3.00%
Actual Plan Asset Allocation	2.00%	2.00%
Insurance contracts | U.S. Plans
2014 Target Allocation
2014 Target Allocation	0.00%
Actual Plan Asset Allocation	0.00%	0.00%
Insurance contracts | Non-U.S. Plans
2014 Target Allocation
2014 Target Allocation, minimum	5.00%
2014 Target Allocation, maximum	10.00%
Actual Plan Asset Allocation	8.00%	11.00%
Other | U.S. Plans
2014 Target Allocation
2014 Target Allocation	0.00%
Actual Plan Asset Allocation	0.00%	0.00%
Other | Non-U.S. Plans
2014 Target Allocation
2014 Target Allocation, minimum	2.00%
2014 Target Allocation, maximum	3.00%
Actual Plan Asset Allocation	4.00%	3.00%

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, 2013	Aug. 31, 2012	Aug. 31, 2011
In Thousands, unless otherwise specified
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$1,565,764	$1,185,961	$1,006,507
U.S. Plans | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	216,231
U.S. Plans | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	135,899
U.S. Plans | U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	649,255
U.S. Plans | Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	16,482
U.S. Plans | U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	190,924
U.S. Plans | Non-US corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	22,944
U.S. Plans | Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	314,528
U.S. Plans | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	19,501
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	913,294	846,494	779,754
Non-U.S. Plans | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	63,827
Non-U.S. Plans | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	279,257
Non-U.S. Plans | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	46,773
Non-U.S. Plans | Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	265,522
Non-U.S. Plans | Non-US corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	60,692
Non-U.S. Plans | Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	65,954
Non-U.S. Plans | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	23,927
Non-U.S. Plans | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	71,103
Non-U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	36,239
Level 1 | U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	314,528
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-US 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	314,528
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	28,675
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	12,147
Level 1 | Non-U.S. Plans | Non-US 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	16,528
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	1,251,236
Level 2 | U.S. Plans | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	216,231
Level 2 | U.S. Plans | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	135,899
Level 2 | U.S. Plans | U.S. government, state and local debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	649,255
Level 2 | U.S. Plans | Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	16,482
Level 2 | U.S. Plans | U.S. corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	190,924
Level 2 | U.S. Plans | Non-US corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	22,944
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	19,501
Level 2 | Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	884,619
Level 2 | Non-U.S. Plans | U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	63,827
Level 2 | Non-U.S. Plans | Non-U.S. equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	279,257
Level 2 | Non-U.S. Plans | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	46,773
Level 2 | Non-U.S. Plans | Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	253,375
Level 2 | Non-U.S. Plans | Non-US corporate debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	60,692
Level 2 | Non-U.S. Plans | Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	65,954
Level 2 | Non-U.S. Plans | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	7,399
Level 2 | Non-U.S. Plans | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	71,103
Level 2 | Non-U.S. Plans | Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	36,239
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-US 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-US 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, 2013
In Thousands, unless otherwise specified
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
2014	$37,588
2015	40,070
2016	42,868
2017	46,038
2018	49,401
2019-2023	310,930
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
2014	40,247
2015	36,183
2016	42,826
2017	47,967
2018	51,449
2019-2023	$303,012

Recovered_Sheet3

RETIREMENT AND PROFIT SHARING PLANS - Additional Information (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Defined Benefit Plan Disclosure [Line Items]
Pension expense	$91,771	$102,555	$110,332
Contributions to U.S. and non-U.S. defined benefit pension plans, cash funding for retiree medical plans and benefit payments related to the unfunded frozen plan for former pre-incorporation partners	66,644
Total expenses recorded for the United States and the United Kingdom defined contribution retirement plans	248,242	255,606	235,439
U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
DefinedBenefitPlanEmployerContributionsInFiscalYear	$500,000

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, 2013	Aug. 31, 2012	Aug. 31, 2011
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total share-based compensation expense included in Net income	$615,878	$538,086	$450,137
Income tax benefit related to share-based compensation included in Net income	$186,839	$167,109	$138,984

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, 2013		Aug. 31, 2012	Aug. 31, 2011
Number of Restricted Share Units
Nonvested balance as of August 31, 2012 (in shares)	34,454,315
Granted (in shares) (1)	12,001,178	[1]
Vested (in shares) (2)	-13,417,667	[2]
Forfeited (in shares)	-1,328,782
Nonvested balance as of August 31, 2013 (in shares)	31,709,044		34,454,315
Weighted Average Grant-Date Fair Value
Nonvested balance as of August 31, 2012 (in dollars per share)	$44.27
Granted (in dollars per share) (1)	$67.56	[1]	$53.98	$47.87
Vested (in dollars per share) (2)	$45.75	[2]
Forfeited (in dollars per share)	$47.65
Nonvested balance as of August 31, 2013 (in dollars per share)	$52.32		$44.27
Vested, grant-date fair value	$613,920		$488,085	$592,482
[1]	The weighted average grant-date fair value for restricted share units granted for fiscal 2013, 2012 and 2011 was $67.56, $53.98 and $47.87, respectively.
[2]	The total grant-date fair value of restricted share units vested for fiscal 2013, 2012 and 2011 was $613,920, $488,085 and $592,482, respectively.

SHAREBASED_COMPENSATION_Stock_

SHARE-BASED COMPENSATION - Stock Option Activity (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Number of Options
Options outstanding as of August 31, 2012 (in share)	5,836,662
Granted (in shares)	0
Exercised (in shares)	-2,071,005
Forfeited (in shares)	-51,248
Options outstanding as of August 31, 2013 (in shares)	3,714,409	5,836,662
Options exercisable as of August 31 (in shares)	3,660,375	5,715,100	7,902,845
Weighted Average Exercise Price
Options outstanding as of August 31, 2012 (in dollars per share)	$24.49
Granted (in dollars per share)	$0
Exercised (in dollars per share)	$23.43
Forfeited (in dollars per share)	$18.06
Options outstanding as of August 31, 2013 (in dollars per share)	$25.18	$24.49
Options exercisable as of August 31 (in dollars per share)	$25.04	$24.32	$23.79
Aggregate Intrinsic Value
Options outstanding as of August 31, 2012	$216,291
Options outstanding as of August 31, 2013	175,110	216,291
Options exercisable as of August 31	$173,051	$212,750	$237,690
Weighted Average Remaining Contractual Term
Options outstanding as of August 31, 2012 (in years)	1 year 6 months	2 years 4 months
Options outstanding as of August 31, 2013 (in years)	1 year 6 months	2 years 4 months
Options exercisable as of August 31 (in years)	1 year 5 months	2 years 2 months	3 years

SHAREBASED_COMPENSATION_Other_

SHARE-BASED COMPENSATION - Other Information Pertaining to Option Activity (Details) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Weighted average grant-date fair value of stock options granted (in dollars per share)	$0	$0	$13.73
Total fair value of stock options vested	$771	$726	$3,757
Total intrinsic value of stock options exercised	$100,487	$83,470	$450,956

SHAREBASED_COMPENSATION_Additi

SHARE-BASED COMPENSATION - Additional Information (Details) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
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	37,517,583
Restricted Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to nonvested awards not yet recognized	$623,117,000
Compensation expense related to nonvested awards not yet recognized, expected weighted average period of recognition	1 year 5 months
Restricted share units vested but not yet delivered	1,520,776
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	36,000
Compensation expense related to nonvested awards not yet recognized, expected weighted average period of recognition	1 year
Stock options contractual term	10 years
Cash received from option exercises	48,519,000
Income tax benefit	20,244,000
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 senior executive 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 employee share purchase plan	45,000,000
Shares issued under employee share purchase plan total	23,429,599
Shares issued, during period, under the employee share purchase plan	6,916,088	7,406,727	7,382,949
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_Additional

SHAREHOLDERS' EQUITY - Additional Information (Detail)	12 Months Ended			12 Months Ended		12 Months Ended		12 Months Ended
	Aug. 31, 2013	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
		Ordinary Shares	Ordinary Shares	Class A Ordinary Shares	Class A Ordinary Shares	Class X Ordinary Shares	Class X Ordinary Shares	SCA Class I Common Shares
		EUR (€)	EUR (€)	USD ($)	USD ($)	USD ($)	USD ($)	Vote
				Vote		Vote
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares)		40,000	40,000	20,000,000,000	20,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares, par value (in euros per share)		€ 1	€ 1	$0.00	$0.00	$0.00	$0.00
Number of votes per share				1		1		1
Number of shares used to redeem one share (in shares)	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, 2013		Aug. 31, 2012	Aug. 31, 2011
Share Purchase and Redemption Activity [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	31,297,277
Accenture plc Class A Ordinary Shares	$2,326,229		$1,960,396	$1,599,734
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	3,062,148
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc. Exchangeable Shares	218,123		138,445	572,143
Open-market share purchases
Share Purchase and Redemption Activity [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	26,547,155	[1]
Accenture plc Class A Ordinary Shares	1,996,622	[1]
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	0	[1]
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc. Exchangeable Shares	0	[1]
Other share purchase programs
Share Purchase and Redemption Activity [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	0
Accenture plc Class A Ordinary Shares	0
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	3,062,148
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc. Exchangeable Shares	218,123
Other purchases
Share Purchase and Redemption Activity [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	4,750,122	[2]
Accenture plc Class A Ordinary Shares	329,607	[2]
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	0	[2]
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc. Exchangeable Shares	$0	[2]
[1]	The Company conducts a publicly announced, open-market share purchase program for Accenture plc ClassB A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to the Companybs employees.
[2]	During fiscal 2013, as authorized under the Companybs various employee equity share plans, the Company acquired Accenture plc ClassB A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc ClassB A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect the Companybs aggregate available authorization for the Companybs publicly announced open-market share purchase and the other share purchase programs.

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, 2013	Aug. 31, 2012	Aug. 31, 2011
Dividends [Line Items]
Dividend Per Share	$1.62	$1.35	$0.90
Cash Outlay	$1,121,738
Dividend Payment November 2012 [Member]
Dividends [Line Items]
Dividend Payment Date Day Month And Year	15-Nov-12
Dividend Per Share	$0.81
Cash Outlay	560,135
Dividend Payment May 2013 [Member]
Dividends [Line Items]
Dividend Payment Date Day Month And Year	15-May-13
Dividend Per Share	$0.81
Cash Outlay	561,603
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc Exchangeable Shares
Dividends [Line Items]
Cash Outlay	78,821
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc Exchangeable Shares | Dividend Payment November 2012 [Member]
Dividends [Line Items]
Dividend Payment Date Of Record Day Month And Year	9-Oct-12
Cash Outlay	43,965
Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc Exchangeable Shares | Dividend Payment May 2013 [Member]
Dividends [Line Items]
Dividend Payment Date Of Record Day Month And Year	9-Apr-13
Cash Outlay	34,856
Accenture plc Class A Ordinary Shares
Dividends [Line Items]
Cash Outlay	1,042,917
Accenture plc Class A Ordinary Shares | Dividend Payment November 2012 [Member]
Dividends [Line Items]
Dividend Payment Date Of Record Day Month And Year	12-Oct-12
Cash Outlay	516,170
Accenture plc Class A Ordinary Shares | Dividend Payment May 2013 [Member]
Dividends [Line Items]
Dividend Payment Date Of Record Day Month And Year	12-Apr-13
Cash Outlay	$526,747

MATERIAL_TRANSACTIONS_AFFECTIN4

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Additional Information (Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Nov. 30, 2013	Aug. 31, 2013
Dividends Payable [Line Items]
Aggregate available authorization for open market share purchase program	$6,964,096	$1,964,096
Accenture plc Class A ordinary shares issued upon redemption of Accenture SCA Class I common shares		11,019,187
Additional approved authorization for open market share purchase program	$5,000,000
Class A Ordinary Shares | Dividend Declared
Dividends Payable [Line Items]
Cash dividend declared date		25-Sep-13
Cash dividend declared		$0.93
Cash dividend record date		11-Oct-13
Cash dividend payment date		15-Nov-13
Common Class I | Dividend Declared
Dividends Payable [Line Items]
Cash dividend declared		$0.93
Cash dividend record date		8-Oct-13
Cash dividend payment date		15-Nov-13

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, 2013	Aug. 31, 2012	Aug. 31, 2011
Leases [Abstract]
Rental expense	$529,342	$541,182	$493,734
Sublease income from third parties	($31,663)	($33,171)	($32,503)

LEASE_COMMITMENTS_Future_Minim

LEASE COMMITMENTS - Future Minimum Rental Commitments under Non-cancelable Operating Leases (Details) (USD $)	Aug. 31, 2013
In Thousands, unless otherwise specified
Operating lease payments
2014	$454,655
2015	364,701
2016	283,849
2017	219,043
2018	163,549
Thereafter	674,603
Operating lease payments	2,160,400
Operating sublease income
2014	-28,280
2015	-23,821
2016	-19,794
2017	-15,680
2018	-13,500
Thereafter	-20,351
Operating sublease income	($121,426)

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]
Fair value of Avanade redeemable common stock and options	$94,310	$95,957
Expressly limited performance guarantee	748,000	596,000
Portion of guarantee not recoverable	$15,000	$21,000

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, 2013		31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2012		31-May-12	Feb. 29, 2012	Nov. 30, 2011	Aug. 31, 2013		Aug. 31, 2012		Aug. 31, 2011
Segment Reporting Information [Line Items]
Net revenues	$7,086,667		$7,198,140	$7,058,042	$7,219,961	$6,835,893		$7,154,690	$6,797,250	$7,074,497	$28,562,810		$27,862,330		$25,507,036
Depreciation											324,997	[1]	317,992	[1]	297,549	[1]
Operating income	983,503		1,141,971	1,164,532	1,048,674	940,350		1,060,761	889,299	981,138	4,338,680		3,871,548		3,470,457
Assets as of August 31	2,671,756	[2]				2,201,989	[2]				2,671,756	[2]	2,201,989	[2]	2,458,068	[2]
Communications, Media & Technology
Segment Reporting Information [Line Items]
Net revenues											5,686,370		5,906,724		5,434,024
Depreciation											65,857	[1]	64,202	[1]	63,524	[1]
Operating income											785,543		845,411		727,761
Assets as of August 31	712,074	[2]				582,652	[2]				712,074	[2]	582,652	[2]	556,190	[2]
Financial Services
Segment Reporting Information [Line Items]
Net revenues											6,165,663		5,842,776		5,380,674
Depreciation											64,844	[1]	63,251	[1]	56,256	[1]
Operating income											1,002,785		809,633		898,287
Assets as of August 31	176,601	[2]				215,741	[2]				176,601	[2]	215,741	[2]	189,611	[2]
Health & Public Service
Segment Reporting Information [Line Items]
Net revenues											4,739,483		4,255,631		3,861,146
Depreciation											62,048	[1]	61,994	[1]	56,207	[1]
Operating income											594,417		376,125		318,430
Assets as of August 31	552,888	[2]				477,536	[2]				552,888	[2]	477,536	[2]	576,505	[2]
Products
Segment Reporting Information [Line Items]
Net revenues											6,806,615		6,562,974		5,931,333
Depreciation											81,888	[1]	72,532	[1]	68,136	[1]
Operating income											985,375		863,860		679,716
Assets as of August 31	667,415	[2]				533,522	[2]				667,415	[2]	533,522	[2]	579,616	[2]
Resources
Segment Reporting Information [Line Items]
Net revenues											5,143,073		5,275,001		4,882,248
Depreciation											50,360	[1]	56,013	[1]	53,426	[1]
Operating income											970,560		976,519		846,263
Assets as of August 31	617,743	[2]				484,095	[2]				617,743	[2]	484,095	[2]	642,250	[2]
Other
Segment Reporting Information [Line Items]
Net revenues											21,606		19,224		17,611
Depreciation											0	[1]	0	[1]	0	[1]
Operating income											0		0		0
Assets as of August 31	($54,965)	[2]				($91,557)	[2]				($54,965)	[2]	($91,557)	[2]	($86,104)	[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, 2013		31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2012		31-May-12	Feb. 29, 2012	Nov. 30, 2011	Aug. 31, 2013		Aug. 31, 2012		Aug. 31, 2011
Segment Reporting Information [Line Items]
Net revenues	$7,086,667		$7,198,140	$7,058,042	$7,219,961	$6,835,893		$7,154,690	$6,797,250	$7,074,497	$28,562,810		$27,862,330		$25,507,036
Reimbursements	438,327		509,795	435,278	448,075	452,366		486,100	462,578	514,611	1,831,475		1,915,655		1,845,878
Revenues	7,524,994		7,707,935	7,493,320	7,668,036	7,288,259		7,640,790	7,259,828	7,589,108	30,394,285		29,777,985		27,352,914
Property and equipment, net as of August 31	779,675					779,494					779,675		779,494		785,231
Americas
Segment Reporting Information [Line Items]
Net revenues											13,518,623		12,522,673		11,270,668
Reimbursements											972,217		897,483		851,081
Revenues											14,490,840		13,420,156		12,121,749
Property and equipment, net as of August 31	317,759					256,697					317,759		256,697		235,900
EMEA
Segment Reporting Information [Line Items]
Net revenues											11,047,417	[1]	11,296,207	[1]	10,853,684	[1]
Reimbursements											576,178	[1]	697,622	[1]	699,631	[1]
Revenues											11,623,595	[1]	11,993,829	[1]	11,553,315	[1]
Property and equipment, net as of August 31	199,593	[1]				206,356	[1]				199,593	[1]	206,356	[1]	230,805	[1]
Asia Pacific
Segment Reporting Information [Line Items]
Net revenues											3,996,770		4,043,450		3,382,684
Reimbursements											283,080		320,550		295,166
Revenues											4,279,850		4,364,000		3,677,850
Property and equipment, net as of August 31	$262,323					$316,441					$262,323		$316,441		$318,526
[1]	EMEA includes Europe, Middle East and Africa.

SEGMENT_REPORTING_Consolidated

SEGMENT REPORTING - Consolidated Net Revenues by Country (Details)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
UNITED STATES
Segment Reporting Information [Line Items]
Net revenues, percentage by country	39.00%	36.00%	35.00%
UNITED KINGDOM
Segment Reporting Information [Line Items]
Net revenues, percentage by country	9.00%	9.00%	10.00%

SEGMENT_REPORTING_Consolidated1

SEGMENT REPORTING - Consolidated Property and Equipment, Net by Country (Details)	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
UNITED STATES
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	31.00%	26.00%	23.00%
INDIA
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	17.00%	21.00%	23.00%
PHILIPPINES
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	9.00%	10.00%	9.00%

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, 2013	31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2012	31-May-12	Feb. 29, 2012	Nov. 30, 2011	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Segment Reporting Information [Line Items]
Net revenues	$7,086,667	$7,198,140	$7,058,042	$7,219,961	$6,835,893	$7,154,690	$6,797,250	$7,074,497	$28,562,810	$27,862,330	$25,507,036
Reimbursements	438,327	509,795	435,278	448,075	452,366	486,100	462,578	514,611	1,831,475	1,915,655	1,845,878
Revenues	7,524,994	7,707,935	7,493,320	7,668,036	7,288,259	7,640,790	7,259,828	7,589,108	30,394,285	29,777,985	27,352,914
Consulting
Segment Reporting Information [Line Items]
Net revenues									15,383,485	15,562,321	14,924,187
Outsourcing
Segment Reporting Information [Line Items]
Net revenues									$13,179,325	$12,300,009	$10,582,849

QUARTERLY_DATA_Details

QUARTERLY DATA (Details) (USD $)	3 Months Ended																12 Months Ended
In Thousands, except Share data, unless otherwise specified	Aug. 31, 2013		31-May-13		Feb. 28, 2013		Nov. 30, 2012		Aug. 31, 2012		31-May-12		Feb. 29, 2012		Nov. 30, 2011		Aug. 31, 2013		Aug. 31, 2012		Aug. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Net revenues	$7,086,667		$7,198,140		$7,058,042		$7,219,961		$6,835,893		$7,154,690		$6,797,250		$7,074,497		$28,562,810		$27,862,330		$25,507,036
Reimbursements	438,327		509,795		435,278		448,075		452,366		486,100		462,578		514,611		1,831,475		1,915,655		1,845,878
Revenues	7,524,994		7,707,935		7,493,320		7,668,036		7,288,259		7,640,790		7,259,828		7,589,108		30,394,285		29,777,985		27,352,914
Cost of services before reimbursable expenses	4,737,067		4,760,121		4,827,679		4,853,768		4,587,003		4,783,785		4,680,884		4,822,957		19,178,635		18,874,629		17,120,317
Reimbursable expenses	438,327		509,795		435,278		448,075		452,366		486,100		462,578		514,611		1,831,475		1,915,655		1,845,878
Cost of services	5,175,394		5,269,916		5,262,957		5,301,843		5,039,369		5,269,885		5,143,462		5,337,568		21,010,110		20,790,284		18,966,195
OPERATING INCOME	983,503		1,141,971		1,164,532		1,048,674		940,350		1,060,761		889,299		981,138		4,338,680		3,871,548		3,470,457
Net income	727,327		874,063		1,187,098		766,031		636,155		762,831		714,190		711,757		3,554,519		2,824,933		2,553,240
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$671,001		$810,258		$1,101,802		$698,817		$578,282		$689,219		$643,923		$642,086		$3,281,878		$2,553,510		$2,277,677
Weighted average Class A ordinary shares:
-Basic (in shares)	642,359,475		650,625,931		649,520,337		639,659,238		636,064,228		645,761,617		646,452,990		644,285,298		645,536,995		643,132,601		645,631,170
-Diluted (in shares)	706,256,084	[1]	714,984,161	[1]	715,135,968	[1]	716,630,385	[1]	718,489,744	[2]	729,528,085	[2]	730,034,891	[2]	730,916,739	[2]	712,763,616	[1],[3]	727,011,059	[2],[3]	743,211,312	[3]
Earnings per Class A ordinary share:
Basic earnings per share (in dollars per share)	$1.04		$1.25		$1.70		$1.09		$0.90		$1.07		$1		$1		$5.08		$3.97		$3.53
Diluted earnings per share (in dollars per share)	$1.01	[1]	$1.21	[1]	$1.65	[1]	$1.06	[1]	$0.88	[2]	$1.03	[2]	$0.97	[2]	$0.96	[2]	$4.93	[1],[3]	$3.84	[2],[3]	$3.39	[3]
Ordinary share price per share:
-High (in dollars per share)	$83.30		$84.22		$75.97		$71.79		$61.98		$65.89		$60.20		$61.90		$84.22		$65.89
-Low (in dollars per share)	$69		$72.42		$65.20		$60.69		$54.94		$56.21		$51.08		$48.55		$60.69		$48.55
[1]	2013 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[2]	Fiscal 2012 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[3]	Fiscal 2012 and 2011 diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.