Accenture (ACN) 10-Q 19 Dec 13 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Nov. 30, 2013	Dec. 06, 2013	Dec. 06, 2013
		Class A ordinary shares	Class X Ordinary Shares
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	30-Nov-13	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q1	'	'
Trading Symbol	'ACN	'	'
Entity Registrant Name	'Accenture plc	'	'
Entity Central Index Key	'0001467373	'	'
Current Fiscal Year End Date	'--08-31	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	777,900,888	29,779,928

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Nov. 30, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$4,527,198	$5,631,885
Short-term investments	2,594	2,525
Receivables from clients, net	3,506,187	3,333,126
Unbilled services, net	1,726,393	1,513,448
Deferred income taxes, net	805,194	794,917
Other current assets	723,893	568,277
Total current assets	11,291,459	11,844,178
NON-CURRENT ASSETS:	'	'
Unbilled services, net	21,999	18,447
Investments	43,536	43,631
Property and equipment, net	779,247	779,675
Goodwill	1,931,120	1,818,586
Deferred contract costs	588,897	554,747
Deferred income taxes, net	1,042,505	1,018,567
Other non-current assets	817,175	789,218
Total non-current assets	5,224,479	5,022,871
TOTAL ASSETS	16,515,938	16,867,049
CURRENT LIABILITIES:	'	'
Current portion of long-term debt and bank borrowings	0	0
Accounts payable	982,733	961,851
Deferred revenues	2,140,981	2,230,615
Accrued payroll and related benefits	3,303,320	3,460,393
Accrued consumption taxes	327,617	308,655
Income taxes payable	356,021	266,593
Deferred income taxes, net	25,124	24,031
Other accrued liabilities	692,947	908,852
Total current liabilities	7,828,743	8,160,990
NON-CURRENT LIABILITIES:	'	'
Long-term debt	25,943	25,600
Deferred revenues relating to contract costs	525,665	517,397
Retirement obligation	897,570	872,761
Deferred income taxes, net	178,770	174,818
Income taxes payable	1,262,262	1,224,251
Other non-current liabilities	380,724	463,403
Total non-current liabilities	3,270,934	3,278,230
COMMITMENTS AND CONTINGENCIES	'	'
SHAREHOLDERSb EQUITY:	'	'
Restricted share units	874,181	875,156
Additional paid-in capital	2,653,235	2,393,936
Treasury shares, at cost: Ordinary, 40,000 shares as of November 30, 2013 and August 31, 2013; Class A ordinary, 142,118,782 and 135,258,733 shares as of November 30, 2013 and August 31, 2013, respectively	-7,914,576	-7,326,079
Retained earnings	10,200,630	10,069,844
Accumulated other comprehensive loss	-885,714	-1,052,746
Total Accenture plc shareholdersb equity	4,927,831	4,960,186
Noncontrolling interests	488,430	467,643
Total shareholdersb equity	5,416,261	5,427,829
TOTAL LIABILITIES AND SHAREHOLDERSb EQUITY	16,515,938	16,867,049
Ordinary Shares	'	'
SHAREHOLDERSb EQUITY:	'	'
Ordinary shares, value	57	57
Class A ordinary shares	'	'
SHAREHOLDERSb EQUITY:	'	'
Ordinary shares, value	17	17
Class X Ordinary Shares	'	'
SHAREHOLDERSb EQUITY:	'	'
Ordinary shares, value	$1	$1

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Nov. 30, 2013	Aug. 31, 2013	Nov. 30, 2013	Aug. 31, 2013	Nov. 30, 2013	Aug. 31, 2013
	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	775,768,493	771,301,885	29,779,928	30,312,244
Ordinary shares, shares outstanding	'	'	'	'	29,779,928	30,312,244
Treasury shares, ordinary shares	40,000	40,000	142,118,782	135,258,733	'	'

CONSOLIDATED_INCOME_STATEMENTS

CONSOLIDATED INCOME STATEMENTS (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Nov. 30, 2013		Nov. 30, 2012
REVENUES:	'		'
Revenues before reimbursements (bNet revenuesb)	$7,358,749		$7,219,961
Reimbursements	440,947		448,075
Revenues	7,799,696		7,668,036
Cost of services:	'		'
Cost of services before reimbursable expenses	4,909,402		4,853,768
Reimbursable expenses	440,947		448,075
Cost of services	5,350,349		5,301,843
Sales and marketing	928,210		868,202
General and administrative costs	448,053		448,852
Reorganization (benefits) costs, net	-18,015		465
Total operating expenses	6,708,597		6,619,362
OPERATING INCOME	1,091,099		1,048,674
Interest income	6,756		8,767
Interest expense	-3,658		-4,549
Other expense, net	-10,620		-6,436
INCOME BEFORE INCOME TAXES	1,083,577		1,046,456
Provision for income taxes	271,931		280,425
NET INCOME	811,646		766,031
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc.	-49,098		-58,955
Net income attributable to noncontrolling interests b other	-10,702		-8,259
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$751,846		$698,817
Weighted average Class A ordinary shares:	'		'
Basic	636,695,545		639,659,238
Diluted	697,974,850	[1]	716,892,047	[1]
Earnings per Class A ordinary share:	'		'
Basic	$1.18		$1.09
Diluted	$1.15	[1]	$1.06	[1]
Cash dividends per share	$0.93		$0.81
[1]	Diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts for the three months ended November 30, 2012 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 payments of cash dividends during the first quarter of fiscal 2014. This did not result in a change to previously reported Diluted earnings per share.

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Statement of Comprehensive Income [Abstract]	'	'
NET INCOME	$811,646	$766,031
OTHER COMPREHENSIVE INCOME, NET OF TAX:	'	'
Foreign currency translation	91,013	20,232
Defined benefit plans	3,021	7,416
Cash flow hedges	72,998	40,102
OTHER COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	167,032	67,750
Other comprehensive income attributable to noncontrolling interests	11,686	6,686
COMPREHENSIVE INCOME	990,364	840,467
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	918,878	766,567
Comprehensive income attributable to noncontrolling interests	71,486	73,900
COMPREHENSIVE INCOME	$990,364	$840,467

CONSOLIDATED_SHAREHOLDERS_EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENT (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 Shareholders' Equity	Noncontrolling Interests
In Thousands, except Share data, unless otherwise specified
Beginning 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
Beginning Balance Treasury (in shares) at Aug. 31, 2013	'	'	'	'	'	'	-135,299,000	'	'	'	'
Beginning Balance (in shares) at Aug. 31, 2013	'	40,000	771,302,000	30,312,000	'	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'	'
Net income	811,646	'	'	'	'	'	'	751,846	'	751,846	59,800
Other comprehensive income	167,032	'	'	'	'	'	'	'	167,032	'	'
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Noncontrolling Interest	11,686	'	'	'	'	'	'	'	'	'	11,686
Other comprehensive income, net of tax	178,718	'	'	'	'	'	'	'	'	'	'
Income tax benefit on share-based compensation plans	25,681	'	'	'	'	25,681	'	'	'	25,681	'
Purchases of Class A ordinary shares	-686,106	'	'	'	'	37,543	-686,106	'	'	-648,563	-37,543
Purchases of Class A ordinary shares (in shares)	'	'	'	'	'	'	-9,241,000	'	'	'	'
Share-based compensation expense	126,906	'	'	'	115,611	11,295	'	'	'	126,906	'
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	-35,408	'	'	'	'	-33,378	'	'	'	-33,378	-2,030
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)	'	'	'	-532,000	'	'	'	'	'	'	'
Issuances of Class A ordinary shares	'	'	'	'	'	'	'	'	'	'	'
Employee share programs	180,233	'	'	'	-144,925	218,091	97,609	'	'	170,775	9,458
Employee share programs (in shares)	'	'	4,203,000	'	'	'	2,381,000	'	'	'	'
Upon redemption of Accenture SCA Class I common shares (shares)	'	'	263,000	'	'	'	'	'	'	'	'
Upon redemption of Accenture SCA Class I common shares	0	'	'	'	'	1,205	'	'	'	1,205	-1,205
Dividends	-630,234	'	'	'	28,339	'	'	-619,719	'	-591,380	-38,854
Other, net	16,996	'	'	'	'	-1,138	'	-1,341	'	-2,479	19,475
Ending Balance at Nov. 30, 2013	$5,416,261	$57	$17	$1	$874,181	$2,653,235	($7,914,576)	$10,200,630	($885,714)	$4,927,831	$488,430
Ending Balance (in shares) at Nov. 30, 2013	'	40,000	775,768,000	29,780,000	'	'	'	'	'	'	'
Ending Balance Treasury (in shares) at Nov. 30, 2013	'	'	'	'	'	'	-142,159,000	'	'	'	'

CONSOLIDATED_CASH_FLOWS_STATEM

CONSOLIDATED CASH FLOWS STATEMENTS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$811,646	$766,031
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities b	'	'
Depreciation, amortization and asset impairments	145,327	139,924
Reorganization (benefits) costs, net	-18,015	465
Share-based compensation expense	126,906	114,170
Deferred income taxes, net	-63,744	-68,497
Other, net	79,812	26,556
Change in assets and liabilities, net of acquisitions b	'	'
Receivables from clients, net	-113,455	-366,209
Unbilled services, current and non-current, net	-159,661	-52,179
Other current and non-current assets	-205,477	70,985
Accounts payable	-2,958	-9,548
Deferred revenues, current and non-current	-153,155	-219,367
Accrued payroll and related benefits	-221,006	-120,791
Income taxes payable, current and non-current	100,737	102,729
Other current and non-current liabilities	-145,724	-493,084
Net cash provided by (used in) operating activities	181,233	-108,815
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Proceeds from sales of property and equipment	794	762
Purchases of property and equipment	-58,959	-86,547
Purchases of businesses and investments, net of cash acquired	-137,387	-209,952
Net cash used in investing activities	-195,552	-295,737
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from issuance of ordinary shares	180,233	164,606
Purchases of shares	-721,514	-220,831
Proceeds from (repayments of) long-term debt, net	343	-3
Cash dividends paid	-630,234	-560,135
Excess tax benefits from share-based payment arrangements	35,556	39,443
Other, net	-2,900	-742
Net cash used in financing activities	-1,138,516	-577,662
Effect of exchange rate changes on cash and cash equivalents	48,148	20,580
NET DECREASE IN CASH AND CASH EQUIVALENTS	-1,104,687	-961,634
CASH AND CASH EQUIVALENTS, beginning of period	5,631,885	6,640,526
CASH AND CASH EQUIVALENTS, end of period	$4,527,198	$5,678,892

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Nov. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies (collectively, the “Company”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2013 included in the Company’s Annual Report on Form 10-K filed with the SEC on October 29, 2013.
	The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three months ended November 30, 2013 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2014.
	Certain amounts that were reported in the previous year have been reclassified to conform to the current-period presentation.
	Allowances for Client Receivables and Unbilled Services
	As of November 30, 2013 and August 31, 2013, total allowances recorded for client receivables and unbilled services were $87,825 and $91,716, respectively.
	Accumulated Depreciation
	As of November 30, 2013 and August 31, 2013, total accumulated depreciation was $1,708,458 and $1,608,211, respectively.
	Recently Adopted Accounting Pronouncements
	In September 2013, the Company adopted guidance issued by the Financial Accounting Standards Board (“FASB”), which requires enhanced disclosures about certain financial instruments and derivative instruments that are offset in the Consolidated Balance Sheets or that are subject to enforceable master netting arrangements. The guidance also requires the disclosure of the gross amounts subject to rights of offset, amounts of offset and the related net exposure. The adoption of this guidance did not have a material impact on the Consolidated Financial Statements. For additional information related to the right of offset, see Note 7 (Derivative Financial Instruments) to these Consolidated Financial Statements.
	In August 2013, the Company adopted guidance issued by the 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 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.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	3 Months Ended
	Nov. 30, 2013
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	EARNINGS PER SHARE
	Basic and diluted earnings per share were calculated as follows:
		Three Months Ended November 30,
		2013		2012
	Basic Earnings per share
	Net income attributable to Accenture plc	$	751,846	$	698,817
	Basic weighted average Class A ordinary shares	636,695,545		639,659,238
	Basic earnings per share	$	1.18	$	1.09
	Diluted Earnings per share
	Net income attributable to Accenture plc	$	751,846	$	698,817
	Net income attributable to noncontrolling interests in	49,098		58,955
	Accenture SCA and Accenture Canada Holdings Inc. (1)
	Net income for diluted earnings per share calculation	$	800,944	$	757,772
	Basic weighted average Class A ordinary shares	636,695,545		639,659,238
	Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	41,591,480		53,972,850
	Diluted effect of employee compensation related to Class A ordinary shares (2)	19,469,519		22,962,260
	Diluted effect of share purchase plans related to Class A ordinary shares	218,306		297,699
	Diluted weighted average Class A ordinary shares (2)	697,974,850		716,892,047
	Diluted earnings per share (2)	$	1.15	$	1.06
	_______________
	-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	Diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts for the three months ended November 30, 2012 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 payments of cash dividends during the first quarter of fiscal 2014. This did not result in a change to previously reported Diluted earnings per share.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Nov. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	Effective Tax Rate
	The Company’s effective tax rates for the three months ended November 30, 2013 and 2012 were 25.1% and 26.8%, respectively. The lower effective tax rate for the three months ended November 30, 2013 compared to the three months ended November 30, 2012 was due to lower additions to tax reserves and benefits related to the release of reorganization liabilities, partially offset by lower benefits related to final determinations.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS (Notes)	3 Months Ended
	Nov. 30, 2013
Equity [Abstract]	'
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:
		Three Months Ended November 30,
		2013			2012
	Foreign currency translation
	Beginning balance	$	(414,401	)	$	(156,010	)
	Foreign currency translation	98,897			23,285
	Income tax expense	(1,120		)	(209		)
	Portion attributable to noncontrolling interests	(6,764		)	(2,844		)
	Foreign currency translation, net of tax	91,013			20,232
	Ending balance	(323,388		)	(135,778		)
	Defined benefit plans
	Beginning balance	(425,404		)	(502,742		)
	Reclassifications into net periodic pension and post-retirement expense (1)	5,054			13,370
	Income tax expense	(1,837		)	(5,354		)
	Portion attributable to noncontrolling interests	(196		)	(600		)
	Defined benefit plans, net of tax	3,021			7,416
	Ending balance	(422,383		)	(495,326		)
	Cash flow hedges
	Beginning balance	(212,941		)	(19,402		)
	Unrealized gains	88,352			59,808
	Reclassification adjustments into Cost of services	36,131			10,501
	Income tax expense	(46,759		)	(26,965		)
	Portion attributable to noncontrolling interests	(4,726		)	(3,242		)
	Cash flow hedges, net of tax	72,998			40,102
	Ending balance	(139,943		)	20,700
	Marketable securities
	Beginning balance	—			6
	Ending balance	—			6
	Accumulated other comprehensive loss	$	(885,714	)	$	(610,398	)
	_______________
	-1	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.

BUSINESS_COMBINATIONS_AND_GOOD

BUSINESS COMBINATIONS AND GOODWILL	3 Months Ended
	Nov. 30, 2013
Business Combinations and Goodwill [Abstract]	'
BUSINESS COMBINATIONS AND GOODWILL	'
	BUSINESS COMBINATIONS AND GOODWILL
	During the three months ended November 30, 2013, the Company completed several individually immaterial acquisitions for total consideration of $137,387, net of cash acquired. These acquisitions were completed primarily to expand the Company’s products and services offerings. In connection with these acquisitions, the Company recorded goodwill of $101,296, which was allocated among the reportable operating segments, and intangible assets of $37,700, primarily related to customer relationships, customer backlog and technology related assets. Goodwill also included immaterial adjustments related to prior period acquisitions and is primarily deductible for U.S. federal income tax purposes. The intangible assets are being amortized over one to twelve years. The pro forma effects of these acquisitions on the Company’s operations were not material.
	The changes in the carrying amount of goodwill by reportable operating segment were as follows:
		August 31,		Additions/			Foreign		November 30,
		2013		Adjustments			Currency		2013
							Translation
	Communications, Media & Technology	$	234,444	$	(938	)	$	4,159	$	237,665
	Financial Services	582,649		35,189			3,613		621,451
	Health & Public Service	295,044		42,091			1,133		338,268
	Products	617,008		19,980			5,716		642,704
	Resources	89,441		(11		)	1,602		91,032
	Total	$	1,818,586	$	96,311		$	16,223	$	1,931,120
	Subsequent Event
	On December 5, 2013, the Company acquired Procurian Inc., a provider of procurement business process solutions, for $375,000. This acquisition enhances Accenture’s capabilities in procurement business process outsourcing across a range of industries. At the date of issuance of the financial statements, the initial business combination accounting was not complete for this acquisition.

MATERIAL_TRANSACTIONS_AFFECTIN

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	3 Months Ended
	Nov. 30, 2013
Equity [Abstract]	'
SHAREHOLDERS' EQUITY	'
	MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY
	Dividends
	The Company’s dividend activity during the three months ended November 30, 2013 was as follows:
		Dividend Per		Accenture plc Class A			Accenture SCA Class I Common			Total Cash
		Share		Ordinary Shares			Shares and Accenture Canada Holdings			Outlay
							Inc. Exchangeable Shares
	Dividend Payment Date			Record Date	Cash Outlay		Record Date	Cash Outlay
	November 15, 2013	$	0.93	October 11, 2013	$	591,380	October 8, 2013	$	38,854	$	630,234
	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 the three months ended November 30, 2012 to reflect this issuance. For additional information, see Note 2 (Earnings Per Share).

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Nov. 30, 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. The Company’s derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts.
	Cash Flow Hedges
	For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. The amounts related to derivatives designated as cash flow hedges that were reclassified into Cost of services were a net loss of $36,131 and $10,501 for the three months ended November 30, 2013 and 2012, respectively. The ineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Other expense, net in the Consolidated Income Statements and, for the three months ended November 30, 2013, was not material. In addition, the Company did not discontinue any cash flow hedges during the three months ended November 30, 2013. As of November 30, 2013, $(121,295) of the amounts related to derivatives designated as cash flow hedges and recorded in Accumulated other comprehensive loss is expected to be reclassified into Cost of services in the next 12 months.
	Other Derivatives
	Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were a net gain of $87,043 and $36,687 for the three months ended November 30, 2013 and 2012, respectively. Gains and losses on these contracts are recorded in Other expense, net in the Consolidated Income Statements and are offset by gains and losses on the related hedged items.
	Fair Value of Derivative Instruments
	The notional and fair values of all derivative instruments were as follows:
		November 30,			August 31,
		2013			2013
	Assets
	Cash Flow Hedges
	Other current assets	$	159		$	—
	Other non-current assets	1,156			—
	Other Derivatives
	Other current assets	37,789			4,805
	Total assets	$	39,104		$	4,805
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	121,454		$	187,525
	Other non-current liabilities	102,058			159,155
	Other Derivatives
	Other accrued liabilities	18,155			72,017
	Total liabilities	$	241,667		$	418,697
	Total fair value	$	(202,563	)	$	(413,892	)
	Total notional value	$	6,210,850		$	5,499,224
	The Company 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. In the Consolidated Balance Sheets, the Company records derivative assets and liabilities at gross fair value. The potential effect of netting derivative assets against liabilities under the counterparty master agreements was as follows:
		November 30,			August 31,
		2013			2013
	Net derivative assets	$	28,367		$	1,317
	Net derivative liabilities	230,930			415,209
	Total fair value	$	(202,563	)	$	(413,892	)

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Nov. 30, 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 November 30, 2013 and August 31, 2013, the Company has reflected the fair value of $92,984 and $94,310, respectively, related to Avanade’s redeemable common stock and the intrinsic value of the options on redeemable common stock in Other accrued liabilities in the Consolidated Balance Sheets.
	Indemnifications and Guarantees
	In the normal course of business and in conjunction with certain client engagements, the Company has entered into contractual arrangements through which it may be obligated to indemnify clients with respect to certain matters. These arrangements with clients can include provisions whereby the Company has joint and several liability in relation to the performance of certain contractual obligations along with third parties also providing services and products for a specific project. In addition, the Company’s consulting arrangements may include warranty provisions that the Company’s solutions will substantially operate in accordance with the applicable system requirements. Indemnification provisions are also included in arrangements under which the Company agrees to hold the indemnified party harmless with respect to third-party claims related to such matters as title to assets sold or licensed or certain intellectual property rights.
	Typically, the Company has contractual recourse against third parties for certain payments made by the Company in connection with arrangements where third-party nonperformance has given rise to the client’s claim. Payments by the Company under any of the arrangements described above are generally conditioned on the client making a claim, which may be disputed by the Company typically under dispute resolution procedures specified in the particular arrangement. The limitations of liability under these arrangements may be expressly limited or may not be expressly specified in terms of time and/or amount.
	As of November 30, 2013 and August 31, 2013, the Company’s aggregate potential liability to its clients for expressly limited guarantees involving the performance of third parties was approximately $709,000 and $748,000, respectively, of which all but approximately $16,000 and $15,000, respectively, may be recovered from the other third parties if the Company is obligated to make payments to the indemnified parties 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 November 30, 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	3 Months Ended
	Nov. 30, 2013
Segment Reporting [Abstract]	'
SEGMENT REPORTING	'
	SEGMENT REPORTING
	The Company’s reportable operating segments are the five operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. Information regarding the Company’s reportable operating segments is as follows:
		Three Months Ended November 30,
		2013				2012
		Net		Operating		Net		Operating
		Revenues		Income		Revenues		Income
	Communications, Media & Technology	$	1,410,983	$	153,368	$	1,458,786	$	183,048
	Financial Services	1,597,966		263,568		1,562,942		241,098
	Health & Public Service	1,230,074		179,305		1,174,710		143,459
	Products	1,801,062		247,387		1,698,543		235,692
	Resources	1,315,007		247,471		1,321,465		245,377
	Other	3,657		—		3,515		—
	Total	$	7,358,749	$	1,091,099	$	7,219,961	$	1,048,674

BASIS_OF_PRESENTATION_Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Nov. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies (collectively, the “Company”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2013 included in the Company’s Annual Report on Form 10-K filed with the SEC on October 29, 2013.
	The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three months ended November 30, 2013 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2014.
	Certain amounts that were reported in the previous year have been reclassified to conform to the current-period presentation.
New Accounting Pronouncements, Policy	'
	Recently Adopted Accounting Pronouncements
	In September 2013, the Company adopted guidance issued by the Financial Accounting Standards Board (“FASB”), which requires enhanced disclosures about certain financial instruments and derivative instruments that are offset in the Consolidated Balance Sheets or that are subject to enforceable master netting arrangements. The guidance also requires the disclosure of the gross amounts subject to rights of offset, amounts of offset and the related net exposure. The adoption of this guidance did not have a material impact on the Consolidated Financial Statements. For additional information related to the right of offset, see Note 7 (Derivative Financial Instruments) to these Consolidated Financial Statements.
	In August 2013, the Company adopted guidance issued by the 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 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

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	3 Months Ended
	Nov. 30, 2013
Earnings Per Share [Abstract]	'
Basic and Diluted Earnings Per Share	'
	Basic and diluted earnings per share were calculated as follows:
		Three Months Ended November 30,
		2013		2012
	Basic Earnings per share
	Net income attributable to Accenture plc	$	751,846	$	698,817
	Basic weighted average Class A ordinary shares	636,695,545		639,659,238
	Basic earnings per share	$	1.18	$	1.09
	Diluted Earnings per share
	Net income attributable to Accenture plc	$	751,846	$	698,817
	Net income attributable to noncontrolling interests in	49,098		58,955
	Accenture SCA and Accenture Canada Holdings Inc. (1)
	Net income for diluted earnings per share calculation	$	800,944	$	757,772
	Basic weighted average Class A ordinary shares	636,695,545		639,659,238
	Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	41,591,480		53,972,850
	Diluted effect of employee compensation related to Class A ordinary shares (2)	19,469,519		22,962,260
	Diluted effect of share purchase plans related to Class A ordinary shares	218,306		297,699
	Diluted weighted average Class A ordinary shares (2)	697,974,850		716,892,047
	Diluted earnings per share (2)	$	1.15	$	1.06
	_______________
	-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	Diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts for the three months ended November 30, 2012 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 payments of cash dividends during the first quarter of fiscal 2014. This did not result in a change to previously reported Diluted earnings per share.

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	3 Months Ended
	Nov. 30, 2013
Equity [Abstract]	'
Schedule of Accumulated Other Comprehensive Loss	'
		Three Months Ended November 30,
		2013			2012
	Foreign currency translation
	Beginning balance	$	(414,401	)	$	(156,010	)
	Foreign currency translation	98,897			23,285
	Income tax expense	(1,120		)	(209		)
	Portion attributable to noncontrolling interests	(6,764		)	(2,844		)
	Foreign currency translation, net of tax	91,013			20,232
	Ending balance	(323,388		)	(135,778		)
	Defined benefit plans
	Beginning balance	(425,404		)	(502,742		)
	Reclassifications into net periodic pension and post-retirement expense (1)	5,054			13,370
	Income tax expense	(1,837		)	(5,354		)
	Portion attributable to noncontrolling interests	(196		)	(600		)
	Defined benefit plans, net of tax	3,021			7,416
	Ending balance	(422,383		)	(495,326		)
	Cash flow hedges
	Beginning balance	(212,941		)	(19,402		)
	Unrealized gains	88,352			59,808
	Reclassification adjustments into Cost of services	36,131			10,501
	Income tax expense	(46,759		)	(26,965		)
	Portion attributable to noncontrolling interests	(4,726		)	(3,242		)
	Cash flow hedges, net of tax	72,998			40,102
	Ending balance	(139,943		)	20,700
	Marketable securities
	Beginning balance	—			6
	Ending balance	—			6
	Accumulated other comprehensive loss	$	(885,714	)	$	(610,398	)
	_______________
	-1	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.

BUSINESS_COMBINATIONS_AND_GOOD1

BUSINESS COMBINATIONS AND GOODWILL (Tables)	3 Months Ended
	Nov. 30, 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		November 30,
		2013		Adjustments			Currency		2013
							Translation
	Communications, Media & Technology	$	234,444	$	(938	)	$	4,159	$	237,665
	Financial Services	582,649		35,189			3,613		621,451
	Health & Public Service	295,044		42,091			1,133		338,268
	Products	617,008		19,980			5,716		642,704
	Resources	89,441		(11		)	1,602		91,032
	Total	$	1,818,586	$	96,311		$	16,223	$	1,931,120

MATERIAL_TRANSACTIONS_AFFECTIN1

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	3 Months Ended
	Nov. 30, 2013
Equity [Abstract]	'
Schedule of Dividend Activity	'
	The Company’s dividend activity during the three months ended November 30, 2013 was as follows:
		Dividend Per		Accenture plc Class A			Accenture SCA Class I Common			Total Cash
		Share		Ordinary Shares			Shares and Accenture Canada Holdings			Outlay
							Inc. Exchangeable Shares
	Dividend Payment Date			Record Date	Cash Outlay		Record Date	Cash Outlay
	November 15, 2013	$	0.93	October 11, 2013	$	591,380	October 8, 2013	$	38,854	$	630,234

DERIVATIVE_FINANCIAL_INSTRUMEN1

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Nov. 30, 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:
		November 30,			August 31,
		2013			2013
	Assets
	Cash Flow Hedges
	Other current assets	$	159		$	—
	Other non-current assets	1,156			—
	Other Derivatives
	Other current assets	37,789			4,805
	Total assets	$	39,104		$	4,805
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	121,454		$	187,525
	Other non-current liabilities	102,058			159,155
	Other Derivatives
	Other accrued liabilities	18,155			72,017
	Total liabilities	$	241,667		$	418,697
	Total fair value	$	(202,563	)	$	(413,892	)
	Total notional value	$	6,210,850		$	5,499,224
Offsetting Derivative Assets and Liabilities Table	'
		November 30,			August 31,
		2013			2013
	Net derivative assets	$	28,367		$	1,317
	Net derivative liabilities	230,930			415,209
	Total fair value	$	(202,563	)	$	(413,892	)

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	3 Months Ended
	Nov. 30, 2013
Segment Reporting [Abstract]	'
Reportable Operating Segments	'
	SEGMENT REPORTING
	The Company’s reportable operating segments are the five operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. Information regarding the Company’s reportable operating segments is as follows:
		Three Months Ended November 30,
		2013				2012
		Net		Operating		Net		Operating
		Revenues		Income		Revenues		Income
	Communications, Media & Technology	$	1,410,983	$	153,368	$	1,458,786	$	183,048
	Financial Services	1,597,966		263,568		1,562,942		241,098
	Health & Public Service	1,230,074		179,305		1,174,710		143,459
	Products	1,801,062		247,387		1,698,543		235,692
	Resources	1,315,007		247,471		1,321,465		245,377
	Other	3,657		—		3,515		—
	Total	$	7,358,749	$	1,091,099	$	7,219,961	$	1,048,674

BASIS_OF_PRESENTATION_Addition

BASIS OF PRESENTATION - Additional Information (Detail) (USD $)	Nov. 30, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Allowance for doubtful accounts receivable and unbilled services	$87,825	$91,716
Accumulated depreciation	$1,708,458	$1,608,211

EARNINGS_PER_SHARE_Detail

EARNINGS PER SHARE (Detail) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Nov. 30, 2013		Nov. 30, 2012
Basic Earnings per share	'		'
Net income attributable to Accenture plc	$751,846		$698,817
Basic weighted average Class A ordinary shares	636,695,545		639,659,238
Basic earnings per share	$1.18		$1.09
Diluted Earnings per share	'		'
Net income attributable to Accenture plc	751,846		698,817
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc. (1)	49,098	[1]	58,955	[1]
Net income for diluted earnings per share calculation	$800,944		$757,772
Basic weighted average Class A ordinary shares	636,695,545		639,659,238
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	41,591,480	[1]	53,972,850	[1]
Diluted effect of employee compensation related to Class A ordinary shares (2)	19,469,519	[2]	22,962,260	[2]
Diluted effect of share purchase plans related to Class A ordinary shares	218,306		297,699
Diluted weighted average Class A ordinary shares (2)	697,974,850	[2]	716,892,047	[2]
Diluted earnings per share (2)	$1.15	[2]	$1.06	[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 interests b other,b since those shares are not redeemable or exchangeable for Accenture plc ClassB A ordinary shares.
[2]	Diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts for the three months ended November 30, 2012 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 payments of cash dividends during the first quarter of fiscal 2014. This did not result in a change to previously reported Diluted earnings per share.

INCOME_TAXES_Additional_Inform

INCOME TAXES - Additional Information (Detail)	3 Months Ended
	Nov. 30, 2013	Nov. 30, 2012
Income Tax Disclosure [Abstract]	'	'
Effective tax rate	25.10%	26.80%

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013		Nov. 30, 2012		Aug. 31, 2013
Foreign currency translation	'		'		'
Beginning balance	($414,401)		($156,010)		'
Foreign currency translation	98,897		23,285		'
Income tax expense	-1,120		-209		'
Portion attributable to noncontrolling interests	-6,764		-2,844		'
Foreign currency translation, net of tax	91,013		20,232		'
Ending balance	-323,388		-135,778		'
Defined benefit plans	'		'		'
Beginning balance	-425,404		-502,742		'
Reclassifications into net periodic pension and post-retirement expense (1)	5,054	[1]	13,370	[1]	'
Income tax expense	-1,837		-5,354		'
Portion attributable to noncontrolling interests	-196		-600		'
Defined benefit plans, net of tax	3,021		7,416		'
Ending balance	-422,383		-495,326		'
Cash flow hedges	'		'		'
Beginning balance	-212,941		-19,402		'
Unrealized gains	88,352		59,808		'
Reclassification adjustments into Cost of services	36,131		10,501		'
Income tax expense	-46,759		-26,965		'
Portion attributable to noncontrolling interests	-4,726		-3,242		'
Cash flow hedges, net of tax	72,998		40,102		'
Ending balance	-139,943		20,700		'
Marketable securities	'		'		'
Beginning balance	0		6		'
Ending balance	0		6		'
Accumulated other comprehensive loss	($885,714)		($610,398)		($1,052,746)
[1]	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.

BUSINESS_COMBINATIONS_AND_GOOD2

BUSINESS COMBINATIONS AND GOODWILL - Changes in Carrying Amount of Goodwill by Reportable Operating Segment (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013
Goodwill [Roll Forward]	'
31-Aug-13	$1,818,586
Additions/ Adjustments	96,311
Foreign Currency Translation	16,223
30-Nov-13	1,931,120
Communications, Media & Technology	'
Goodwill [Roll Forward]	'
31-Aug-13	234,444
Additions/ Adjustments	-938
Foreign Currency Translation	4,159
30-Nov-13	237,665
Financial Services	'
Goodwill [Roll Forward]	'
31-Aug-13	582,649
Additions/ Adjustments	35,189
Foreign Currency Translation	3,613
30-Nov-13	621,451
Health & Public Service	'
Goodwill [Roll Forward]	'
31-Aug-13	295,044
Additions/ Adjustments	42,091
Foreign Currency Translation	1,133
30-Nov-13	338,268
Products	'
Goodwill [Roll Forward]	'
31-Aug-13	617,008
Additions/ Adjustments	19,980
Foreign Currency Translation	5,716
30-Nov-13	642,704
Resources	'
Goodwill [Roll Forward]	'
31-Aug-13	89,441
Additions/ Adjustments	-11
Foreign Currency Translation	1,602
30-Nov-13	$91,032

BUSINESS_COMBINATIONS_AND_GOOD3

BUSINESS COMBINATIONS AND GOODWILL - Additional Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012	Aug. 31, 2013
Business Acquisition [Line Items]	'	'	'
Cash Consideration	$137,387	$209,952	'
Goodwill	1,931,120	'	1,818,586
Series of Individually Immaterial Business Acquisitions [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Cash Consideration	137,387	'	'
Goodwill	101,296	'	'
Intangibles	37,700	'	'
Series of Individually Immaterial Business Acquisitions [Member] | Minimum	'	'	'
Business Acquisition [Line Items]	'	'	'
Intangibles useful life	'1 year	'	'
Series of Individually Immaterial Business Acquisitions [Member] | Maximum [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Intangibles useful life	'12 years	'	'
Subsequent Event [Member] | Procurian Inc. [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Cash Consideration	$375,000	'	'

MATERIAL_TRANSACTIONS_AFFECTIN2

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Dividend Activity (Detail) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Dividends [Line Items]	'	'
Dividend Per Share	$0.93	$0.81
Dividend Payment November 2013 [Member]	'	'
Dividends [Line Items]	'	'
Dividend Payment Date	15-Nov-13	'
Dividend Per Share	$0.93	'
Cash Outlay	$630,234	'
Dividend Payment November 2013 [Member] | Accenture SCA Class I Common Shares and Accenture Canada Holdings Inc Exchangeable Shares	'	'
Dividends [Line Items]	'	'
Record Date	8-Oct-13	'
Cash Outlay	38,854	'
Dividend Payment November 2013 [Member] | Class A ordinary shares	'	'
Dividends [Line Items]	'	'
Record Date	11-Oct-13	'
Cash Outlay	$591,380	'

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Detail) (USD $)	Nov. 30, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Fair value of derivative assets	$39,104	$4,805
Liabilities	'	'
Fair value of derivative liabilities	241,667	418,697
Total fair value	-202,563	-413,892
Total notional value	6,210,850	5,499,224
Cash Flow Hedging | Other Current Assets	'	'
Assets	'	'
Fair value of derivative assets	159	0
Cash Flow Hedging | Other Non-Current Assets	'	'
Assets	'	'
Fair value of derivative assets	1,156	0
Cash Flow Hedging | Other Accrued Liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	121,454	187,525
Cash Flow Hedging | Other Non-Current Liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	102,058	159,155
Other Derivatives | Other Current Assets	'	'
Assets	'	'
Fair value of derivative assets	37,789	4,805
Other Derivatives | Other Accrued Liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	$18,155	$72,017

DERIVATIVE_FINANCIAL_INSTRUMEN3

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'	'
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	($36,131)	($10,501)
Loss on cash flow hedges to be reclassified into earnings	-121,295	'
Realized gains or (losses) and changes in the estimated fair value of derivatives not designated as hedges	$87,043	$36,687

DERIVATIVE_FINANCIAL_INSTRUMEN4

DERIVATIVE FINANCIAL INSTRUMENTS DERIVATIVE FINANCIAL INSTRUMENTS - Offsetting Derivative Assets and Liabilities (Details) (USD $)	Nov. 30, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified
Offsetting Derivative Assets and Liabilities [Abstract]	'	'
Net derivative assets	$28,367	$1,317
Derivative Liability	230,930	415,209
Total fair value	($202,563)	($413,892)

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) (USD $)	Nov. 30, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'	'
Fair value of Avanade redeemable common stock and options	$92,984	$94,310
Expressly limited performance guarantee	709,000	748,000
Portion of guarantee not recoverable	$16,000	$15,000

SEGMENT_REPORTING_Reportable_O

SEGMENT REPORTING - Reportable Operating Segments (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Segment Reporting Information [Line Items]	'	'
Net Revenues	$7,358,749	$7,219,961
Operating Income	1,091,099	1,048,674
Communications, Media & Technology	'	'
Segment Reporting Information [Line Items]	'	'
Net Revenues	1,410,983	1,458,786
Operating Income	153,368	183,048
Financial Services	'	'
Segment Reporting Information [Line Items]	'	'
Net Revenues	1,597,966	1,562,942
Operating Income	263,568	241,098
Health & Public Service	'	'
Segment Reporting Information [Line Items]	'	'
Net Revenues	1,230,074	1,174,710
Operating Income	179,305	143,459
Products	'	'
Segment Reporting Information [Line Items]	'	'
Net Revenues	1,801,062	1,698,543
Operating Income	247,387	235,692
Resources	'	'
Segment Reporting Information [Line Items]	'	'
Net Revenues	1,315,007	1,321,465
Operating Income	247,471	245,377
Other	'	'
Segment Reporting Information [Line Items]	'	'
Net Revenues	3,657	3,515
Operating Income	$0	$0

SEGMENT_REPORTING_Additional_I

SEGMENT REPORTING - Additional Information (Detail)	3 Months Ended
	Nov. 30, 2013
	segment
Segment Reporting [Abstract]	'
Number of operating segments	5