Accenture (ACN) 10-Q 27 Mar 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Feb. 28, 2014	Mar. 13, 2014	Mar. 13, 2014
		Class A ordinary shares	Class X Ordinary Shares
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	28-Feb-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q2	'	'
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	'	781,442,749	29,079,918

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Feb. 28, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$3,680,274	$5,631,885
Short-term investments	2,706	2,525
Receivables from clients, net	3,588,189	3,333,126
Unbilled services, net	1,730,495	1,513,448
Deferred income taxes, net	835,845	794,917
Other current assets	796,371	568,277
Total current assets	10,633,880	11,844,178
NON-CURRENT ASSETS:	'	'
Unbilled services, net	30,947	18,447
Investments	43,350	43,631
Property and equipment, net	783,961	779,675
Goodwill	2,312,145	1,818,586
Deferred contract costs	599,925	554,747
Deferred income taxes, net	1,051,482	1,018,567
Other non-current assets	901,519	789,218
Total non-current assets	5,723,329	5,022,871
TOTAL ASSETS	16,357,209	16,867,049
CURRENT LIABILITIES:	'	'
Current portion of long-term debt and bank borrowings	167	0
Accounts payable	936,315	961,851
Deferred revenues	2,438,786	2,230,615
Accrued payroll and related benefits	2,711,689	3,460,393
Accrued consumption taxes	327,402	308,655
Income taxes payable	294,627	266,593
Deferred income taxes, net	20,031	24,031
Other accrued liabilities	559,341	908,852
Total current liabilities	7,288,358	8,160,990
NON-CURRENT LIABILITIES:	'	'
Long-term debt	26,322	25,600
Deferred revenues relating to contract costs	529,086	517,397
Retirement obligation	906,996	872,761
Deferred income taxes, net	145,635	174,818
Income taxes payable	1,296,201	1,224,251
Other non-current liabilities	377,924	463,403
Total non-current liabilities	3,282,164	3,278,230
COMMITMENTS AND CONTINGENCIES	'	'
SHAREHOLDERSb EQUITY:	'	'
Restricted share units	791,816	875,156
Additional paid-in capital	2,966,125	2,393,936
Treasury shares, at cost: Ordinary, 40,000 shares as of February 28, 2014 and August 31, 2013; Class A ordinary, 147,973,927 and 135,258,733 shares as of February 28, 2014 and August 31, 2013, respectively	-8,490,521	-7,326,079
Retained earnings	10,871,320	10,069,844
Accumulated other comprehensive loss	-866,501	-1,052,746
Total Accenture plc shareholdersb equity	5,272,315	4,960,186
Noncontrolling interests	514,372	467,643
Total shareholdersb equity	5,786,687	5,427,829
TOTAL LIABILITIES AND SHAREHOLDERSb EQUITY	16,357,209	16,867,049
Ordinary Shares	'	'
SHAREHOLDERSb EQUITY:	'	'
Ordinary shares, value	57	57
Class A ordinary shares	'	'
SHAREHOLDERSb EQUITY:	'	'
Ordinary shares, value	18	17
Class X Ordinary Shares	'	'
SHAREHOLDERSb EQUITY:	'	'
Ordinary shares, value	$1	$1

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Feb. 28, 2014	Aug. 31, 2013	Feb. 28, 2014	Aug. 31, 2013	Feb. 28, 2014	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	781,206,652	771,301,885	29,079,918	30,312,244
Ordinary shares, shares outstanding	'	'	'	'	29,079,918	30,312,244
Treasury shares, ordinary shares	40,000	40,000	147,973,927	135,258,733	'	'

CONSOLIDATED_INCOME_STATEMENTS

CONSOLIDATED INCOME STATEMENTS (USD $)	3 Months Ended				6 Months Ended
In Thousands, except Share data, unless otherwise specified	Feb. 28, 2014		Feb. 28, 2013		Feb. 28, 2014		Feb. 28, 2013
REVENUES:	'		'		'		'
Revenues before reimbursements (bNet revenuesb)	$7,130,667		$7,058,042		$14,489,416		$14,278,003
Reimbursements	436,816		435,278		877,763		883,353
Revenues	7,567,483		7,493,320		15,367,179		15,161,356
Cost of services:	'		'		'		'
Cost of services before reimbursable expenses	4,900,525		4,827,679		9,809,927		9,681,447
Reimbursable expenses	436,816		435,278		877,763		883,353
Cost of services	5,337,341		5,262,957		10,687,690		10,564,800
Sales and marketing	837,255		834,047		1,765,465		1,702,249
General and administrative costs	441,605		455,551		889,658		904,403
Reorganization benefits, net	0		-223,767		-18,015		-223,302
Total operating expenses	6,616,201		6,328,788		13,324,798		12,948,150
OPERATING INCOME	951,282		1,164,532		2,042,381		2,213,206
Interest income	7,960		9,859		14,716		18,626
Interest expense	-4,348		-3,641		-8,006		-8,190
Other (expense) income, net	-4,766		10,599		-15,386		4,163
INCOME BEFORE INCOME TAXES	950,128		1,181,349		2,033,705		2,227,805
Provision for (benefit from) income taxes	227,797		-5,749		499,728		274,676
NET INCOME	722,331		1,187,098		1,533,977		1,953,129
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc.	-42,849		-78,363		-91,947		-137,318
Net income attributable to noncontrolling interests b other	-8,182		-6,933		-18,884		-15,192
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$671,300		$1,101,802		$1,423,146		$1,800,619
Weighted average Class A ordinary shares:	'		'		'		'
Basic	635,929,351		649,520,337		636,314,554		644,608,780
Diluted	693,209,942	[1]	715,464,436	[1]	695,508,819	[1]	715,567,376	[1]
Earnings per Class A ordinary share:	'		'		'		'
Basic	$1.06		$1.70		$2.24		$2.79
Diluted	$1.03	[1]	$1.65	[1]	$2.18	[1]	$2.71	[1]
Cash dividends per share	$0		$0		$0.93		$0.81
[1]	Diluted weighted average Accenture plc ClassB A ordinary shares and earnings per share amounts for the three and six months ended February 28, 2013 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 third quarter of fiscal 2013 and 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		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
NET INCOME	$722,331	$1,187,098	$1,533,977	$1,953,129
OTHER COMPREHENSIVE INCOME, NET OF TAX:	'	'	'	'
Foreign currency translation	-10,053	-42,621	80,960	-22,389
Defined benefit plans	4,947	-12,888	7,968	-5,472
Cash flow hedges	24,319	-22,686	97,317	17,416
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	19,213	-78,195	186,245	-10,445
Other comprehensive (loss) income attributable to noncontrolling interests	-693	-6,497	10,993	189
COMPREHENSIVE INCOME	740,851	1,102,406	1,731,215	1,942,873
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	690,513	1,023,607	1,609,391	1,790,174
Comprehensive income attributable to noncontrolling interests	50,338	78,799	121,824	152,699
COMPREHENSIVE INCOME	$740,851	$1,102,406	$1,731,215	$1,942,873

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	1,533,977	'	'	'	'	'	'	1,423,146	'	1,423,146	110,831
Other comprehensive income, net of tax	197,238	'	'	'	'	'	'	'	186,245	186,245	10,993
Income tax benefit on share-based compensation plans	78,146	'	'	'	'	78,146	'	'	'	78,146	'
Purchases of Class A ordinary shares	-1,373,031	'	'	'	'	74,661	-1,373,031	'	'	-1,298,370	-74,661
Purchases of Class A ordinary shares (in shares)	'	'	'	'	'	'	-17,800,000	'	'	'	'
Share-based compensation expense	333,686	'	'	'	311,903	21,783	'	'	'	333,686	'
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	-87,721	'	'	'	'	-82,748	'	'	'	-82,748	-4,973
Purchases/redemptions of Accenture SCA Class I common shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)	'	'	'	-1,232,000	'	'	'	'	'	'	'
Issuances of Class A ordinary shares	'	'	'	'	'	'	'	'	'	'	'
Employee share programs	292,820	'	1	'	-419,949	488,795	208,589	'	'	277,436	15,384
Employee share programs (in shares)	'	'	9,312,000	'	'	'	5,085,000	'	'	'	'
Upon redemption of Accenture SCA Class I common shares (shares)	'	'	593,000	'	'	'	'	'	'	'	'
Upon redemption of Accenture SCA Class I common shares	0	'	'	'	'	2,799	'	'	'	2,799	-2,799
Dividends	-630,234	'	'	'	24,706	'	'	-616,086	'	-591,380	-38,854
Other, net	13,977	'	'	'	'	-11,247	'	-5,584	'	-16,831	30,808
Ending Balance at Feb. 28, 2014	$5,786,687	$57	$18	$1	$791,816	$2,966,125	($8,490,521)	$10,871,320	($866,501)	$5,272,315	$514,372
Ending Balance (in shares) at Feb. 28, 2014	'	40,000	781,207,000	29,080,000	'	'	'	'	'	'	'
Ending Balance Treasury (in shares) at Feb. 28, 2014	'	'	'	'	'	'	-148,014,000	'	'	'	'

CONSOLIDATED_CASH_FLOWS_STATEM

CONSOLIDATED CASH FLOWS STATEMENTS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$1,533,977	$1,953,129
Adjustments to reconcile Net income to Net cash provided by operating activities b	'	'
Depreciation, amortization and asset impairments	294,467	297,190
Reorganization benefits, net	-18,015	-223,302
Share-based compensation expense	333,686	298,604
Deferred income taxes, net	-154,738	-52,638
Other, net	102,315	1,386
Change in assets and liabilities, net of acquisitions b	'	'
Receivables from clients, net	-128,496	-378,655
Unbilled services, current and non-current, net	-147,075	-27,419
Other current and non-current assets	-355,142	36,595
Accounts payable	-74,047	-30,382
Deferred revenues, current and non-current	94,517	1,123
Accrued payroll and related benefits	-822,847	-449,584
Income taxes payable, current and non-current	56,866	-375,854
Other current and non-current liabilities	-241,855	-524,784
Net cash provided by operating activities	473,613	525,409
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Proceeds from sales of property and equipment	1,504	2,351
Purchases of property and equipment	-135,126	-176,788
Purchases of businesses and investments, net of cash acquired	-609,589	-297,963
Net cash used in investing activities	-743,211	-472,400
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from issuance of ordinary shares	292,820	276,845
Purchases of shares	-1,460,752	-829,789
Proceeds from (repayments of) long-term debt, net	551	-6
Cash dividends paid	-630,234	-560,135
Excess tax benefits from share-based payment arrangements	95,986	85,975
Other, net	-12,966	-15,976
Net cash used in financing activities	-1,714,595	-1,043,086
Effect of exchange rate changes on cash and cash equivalents	32,582	-14,363
NET DECREASE IN CASH AND CASH EQUIVALENTS	-1,951,611	-1,004,440
CASH AND CASH EQUIVALENTS, beginning of period	5,631,885	6,640,526
CASH AND CASH EQUIVALENTS, end of period	$3,680,274	$5,636,086

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Feb. 28, 2014
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 and six months ended February 28, 2014 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 February 28, 2014 and August 31, 2013, total allowances recorded for client receivables and unbilled services were $76,400 and $91,716, respectively.
	Accumulated Depreciation
	As of February 28, 2014 and August 31, 2013, total accumulated depreciation was $1,767,443 and $1,608,211, respectively.
	Recently Adopted Accounting Pronouncement
	In September 2013, the Company adopted guidance issued by the Financial Accounting Standards Board (“FASB”), which requires enhanced disclosures about certain financial instruments and derivative instruments that are offset in the Consolidated Balance Sheets or that are subject to enforceable master netting arrangements. The guidance also requires the disclosure of the gross amounts subject to rights of offset, amounts of offset and the related net exposure. The adoption of this guidance did not have a material impact on the Consolidated Financial Statements. For additional information related to master netting arrangements, see Note 7 (Derivative Financial Instruments) to these Consolidated Financial Statements.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	6 Months Ended
	Feb. 28, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	EARNINGS PER SHARE
	Basic and diluted earnings per share were calculated as follows:
		Three Months Ended February 28,				Six Months Ended February 28,
		2014		2013		2014		2013
	Basic Earnings per share
	Net income attributable to Accenture plc	$	671,300	$	1,101,802	$	1,423,146	$	1,800,619
	Basic weighted average Class A ordinary shares	635,929,351		649,520,337		636,314,554		644,608,780
	Basic earnings per share	$	1.06	$	1.7	$	2.24	$	2.79
	Diluted Earnings per share
	Net income attributable to Accenture plc	$	671,300	$	1,101,802	$	1,423,146	$	1,800,619
	Net income attributable to noncontrolling interests in	42,849		78,363		91,947		137,318
	Accenture SCA and Accenture Canada Holdings Inc. (1)
	Net income for diluted earnings per share calculation	$	714,149	$	1,180,165	$	1,515,093	$	1,937,937
	Basic weighted average Class A ordinary shares	635,929,351		649,520,337		636,314,554		644,608,780
	Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	40,598,938		46,167,560		41,097,951		50,091,766
	Diluted effect of employee compensation related to Class A ordinary shares (2)	16,556,085		19,666,838		18,005,630		20,783,700
	Diluted effect of share purchase plans related to Class A ordinary shares	125,568		109,701		90,684		83,130
	Diluted weighted average Class A ordinary shares (2)	693,209,942		715,464,436		695,508,819		715,567,376
	Diluted earnings per share (2)	$	1.03	$	1.65	$	2.18	$	2.71
	_______________
	-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 and six months ended February 28, 2013 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 third quarter of fiscal 2013 and the first quarter of fiscal 2014. This did not result in a change to previously reported Diluted earnings per share.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Feb. 28, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	Effective Tax Rate
	The Company’s effective tax rates for the three months ended February 28, 2014 and 2013 were 24.0% and (0.5)%, respectively. The Company’s effective tax rates for the six months ended February 28, 2014 and 2013 were 24.6% and 12.3%, respectively. During the three months ended February 28, 2013, the Company recorded a benefit of $242,938 related to settlements of U.S. federal tax audits for fiscal years 2006 through 2009. The effective tax rates for the three and six months ended February 28, 2013 were also impacted by reorganization benefits of $224,255, which increased income before income taxes without any increase in income tax expense. Absent these items, the effective tax rates would have been 24.8% and 25.8% for the three and six months ended February 28, 2013, respectively.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS (Notes)	6 Months Ended
	Feb. 28, 2014
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 February 28,						Six Months Ended February 28,
		2014			2013			2014			2013
	Foreign currency translation
	Beginning balance	$	(323,388	)	$	(135,778	)	$	(414,401	)	$	(156,010	)
	Foreign currency translation	(15,567		)	(46,007		)	83,330			(22,722		)
	Income tax benefit (expense)	3,082			(60		)	1,962			(269		)
	Portion attributable to noncontrolling interests	2,432			3,446			(4,332		)	602
	Foreign currency translation, net of tax	(10,053		)	(42,621		)	80,960			(22,389		)
	Ending balance	(333,441		)	(178,399		)	(333,441		)	(178,399		)
	Defined benefit plans
	Beginning balance	(422,383		)	(495,326		)	(425,404		)	(502,742		)
	Actuarial gains	—			17,775			—			17,775
	Prior service costs arising during the period	—			(48,774		)	—			(48,774		)
	Reclassifications into net periodic pension and	4,843			7,003			9,897			20,373
	post-retirement expense (1)
	Income tax benefit (expense)	412			10,146			(1,425		)	4,792
	Portion attributable to noncontrolling interests	(308		)	962			(504		)	362
	Defined benefit plans, net of tax	4,947			(12,888		)	7,968			(5,472		)
	Ending balance	(417,436		)	(508,214		)	(417,436		)	(508,214		)
	Cash flow hedges
	Beginning balance	(139,943		)	20,700			(212,941		)	(19,402		)
	Unrealized gains (losses)	5,273			(48,819		)	93,625			10,989
	Reclassification adjustments into Cost of services	34,918			6,691			71,049			17,192
	Income tax (expense) benefit	(14,441		)	17,353			(61,200		)	(9,612		)
	Portion attributable to noncontrolling interests	(1,431		)	2,089			(6,157		)	(1,153		)
	Cash flow hedges, net of tax	24,319			(22,686		)	97,317			17,416
	Ending balance	(115,624		)	(1,986		)	(115,624		)	(1,986		)
	Marketable securities
	Beginning balance	—			6			—			6
	Ending balance	—			6			—			6
	Accumulated other comprehensive loss	$	(866,501	)	$	(688,593	)	$	(866,501	)	$	(688,593	)
	_______________
	-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	6 Months Ended
	Feb. 28, 2014
Business Combinations and Goodwill [Abstract]	'
BUSINESS COMBINATIONS AND GOODWILL	'
	BUSINESS COMBINATIONS AND GOODWILL
	On December 4, 2013, the Company acquired Procurian Inc. (“Procurian”), a provider of procurement business process solutions, for $386,348, net of cash acquired. This acquisition enhanced Accenture’s capabilities in procurement business process outsourcing across a range of industries and resulted in approximately 780 Procurian employees joining Accenture. In connection with this acquisition, the Company recorded goodwill of $302,564, which was allocated to all five reportable operating segments, and intangible assets of $73,700, primarily related to customer relationships and technology. The goodwill is substantially non-deductible for U.S. federal income tax purposes. The intangible assets are being amortized over one to twelve years. The pro forma effects of this acquisition on the Company’s operations were not material.
	During the six months ended February 28, 2014, the Company also completed other individually immaterial acquisitions for total consideration of $223,241, 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 $169,808, which was allocated among the reportable operating segments, and intangible assets of $62,845, primarily related to customer relationships, customer backlog and technology related assets. The goodwill is partially deductible for U.S. federal income tax purposes. The intangible assets are being amortized over one to twelve years. The pro forma effects of these acquisitions on the Company’s operations were not material.
	Goodwill also included immaterial adjustments related to prior period acquisitions. The changes in the carrying amount of goodwill by reportable operating segment were as follows:
		August 31,		Additions/		Foreign		February 28,
		2013		Adjustments		Currency		2014
						Translation
	Communications, Media & Technology	$	234,444	$	80,830	$	4,991	$	320,265
	Financial Services	582,649		131,455		4,870		718,974
	Health & Public Service	295,044		57,681		1,289		354,014
	Products	617,008		189,060		6,048		812,116
	Resources	89,441		15,299		2,036		106,776
	Total	$	1,818,586	$	474,325	$	19,234	$	2,312,145

MATERIAL_TRANSACTIONS_AFFECTIN

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	6 Months Ended
	Feb. 28, 2014
Equity [Abstract]	'
SHAREHOLDERS' EQUITY	'
	MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY
	Dividends
	The Company’s dividend activity during the six months ended February 28, 2014 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 an immaterial number 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 prior periods presented to reflect this issuance. For additional information, see Note 2 (Earnings Per Share).
	Subsequent Event
	On March 25, 2014, the Board of Directors of Accenture plc declared a semi-annual cash dividend of $0.93 per share on Accenture plc Class A ordinary shares for shareholders of record at the close of business on April 11, 2014. 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 April 8, 2014. Both dividends are payable on May 15, 2014. The payment of the cash dividends will result in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	6 Months Ended
	Feb. 28, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE FINANCIAL INSTRUMENTS	'
	DERIVATIVE FINANCIAL INSTRUMENTS
	In the normal course of business, the Company uses derivative financial instruments to manage foreign currency exchange rate risk. The Company’s derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts.
	Cash Flow Hedges
	For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. The amounts related to derivatives designated as cash flow hedges that were reclassified into Cost of services were a net loss of $34,918 and $6,691 for the three months ended February 28, 2014 and 2013, respectively. The amounts related to derivatives designated as cash flow hedges that were reclassified into Cost of services were a net loss of $71,049 and $17,192 for the six months ended February 28, 2014 and 2013, respectively. The ineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Other (expense) income, net in the Consolidated Income Statements and, for the three and six months ended February 28, 2014, was not material. In addition, the Company did not discontinue any cash flow hedges during the three and six months ended February 28, 2014. As of February 28, 2014, $(100,507) 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. For additional information related to the derivatives designated as cash flow hedges that were reclassified into Cost of services, see Note 4 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements.
	Other Derivatives
	Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were a net gain of $11,433 and $98,476 for the three and six months ended February 28, 2014, respectively. Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were a net loss of $(15,764) and a net gain of $20,923 for the three and six months ended February 28, 2013, respectively. Gains and losses on these contracts are recorded in Other (expense) income, 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:
		February 28,			August 31,
		2014			2013
	Assets
	Cash Flow Hedges
	Other current assets	$	1,913		$	—
	Other non-current assets	1,147			—
	Other Derivatives
	Other current assets	13,050			4,805
	Total assets	$	16,110		$	4,805
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	102,420		$	187,525
	Other non-current liabilities	82,647			159,155
	Other Derivatives
	Other accrued liabilities	12,045			72,017
	Total liabilities	$	197,112		$	418,697
	Total fair value	$	(181,002	)	$	(413,892	)
	Total notional value	$	5,421,184		$	5,499,224
	The Company utilizes standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for the set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. In the Consolidated Balance Sheets, the Company records derivative assets and liabilities at gross fair value. The potential effect of netting derivative assets against liabilities under the counterparty master agreements was as follows:
		February 28,			August 31,
		2014			2013
	Net derivative assets	$	11,043		$	1,317
	Net derivative liabilities	192,045			415,209
	Total fair value	$	(181,002	)	$	(413,892	)

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Feb. 28, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	Commitments
	The Company has the right to purchase or may also be required to purchase substantially all of the remaining outstanding shares of its Avanade Inc. subsidiary (“Avanade”) not owned by the Company at fair value if certain events occur. Certain holders of Avanade common stock and options to purchase the stock have put rights that, under certain circumstances and conditions, would require Avanade to redeem shares of its stock at fair value. As of February 28, 2014 and August 31, 2013, the Company has reflected the fair value of $88,833 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 February 28, 2014 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 $729,000 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 as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, the Company cannot reasonably estimate the aggregate maximum potential liability, as it is inherently difficult to predict the maximum potential amount of such payments, due to the conditional nature and unique facts of each particular arrangement.
	To date, the Company has not been required to make any significant payment under any of the arrangements described above. The Company has assessed the current status of performance/payment risk related to arrangements with limited guarantees, warranty obligations, unspecified limitations and/or indemnification provisions and believes that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole.
	Legal Contingencies
	As of February 28, 2014, the Company or its present personnel had been named as a defendant in various litigation matters. The Company and/or its personnel also from time to time are involved in investigations by various regulatory or legal authorities concerning matters arising in the course of its business around the world. Based on the present status of these matters, management believes the range of reasonably possible losses in addition to amounts accrued, net of insurance recoveries, will not have a material effect on the Company’s results of operations or financial condition.

SEGMENT_REPORTING

SEGMENT REPORTING	6 Months Ended
	Feb. 28, 2014
Segment Reporting [Abstract]	'
SEGMENT REPORTING	'
	SEGMENT REPORTING
	The Company’s reportable operating segments are the five operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. Information regarding the Company’s reportable operating segments is as follows:
		Three Months Ended February 28,
		2014				2013
		Net		Operating		Net		Operating
		Revenues		Income		Revenues		Income
	Communications, Media & Technology	$	1,408,616	$	181,815	$	1,411,489	$	225,744
	Financial Services	1,563,655		209,138		1,508,865		244,158
	Health & Public Service	1,183,728		145,614		1,192,698		188,218
	Products	1,745,515		205,526		1,680,719		264,234
	Resources	1,224,897		209,189		1,251,874		242,178
	Other	4,256		—		12,397		—
	Total	$	7,130,667	$	951,282	$	7,058,042	$	1,164,532
		Six Months Ended February 28,
		2014				2013
		Net		Operating		Net		Operating
		Revenues		Income		Revenues		Income
	Communications, Media & Technology	$	2,819,599	$	335,183	$	2,870,275	$	408,792
	Financial Services	3,161,621		472,706		3,071,807		485,256
	Health & Public Service	2,413,802		324,919		2,367,408		331,677
	Products	3,546,577		452,913		3,379,262		499,926
	Resources	2,539,904		456,660		2,573,339		487,555
	Other	7,913		—		15,912		—
	Total	$	14,489,416	$	2,042,381	$	14,278,003	$	2,213,206

BASIS_OF_PRESENTATION_Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Feb. 28, 2014
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 and six months ended February 28, 2014 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 Pronouncement
	In September 2013, the Company adopted guidance issued by the Financial Accounting Standards Board (“FASB”), which requires enhanced disclosures about certain financial instruments and derivative instruments that are offset in the Consolidated Balance Sheets or that are subject to enforceable master netting arrangements. The guidance also requires the disclosure of the gross amounts subject to rights of offset, amounts of offset and the related net exposure. The adoption of this guidance did not have a material impact on the Consolidated Financial Statements. For additional information related to master netting arrangements, see Note 7 (Derivative Financial Instruments) to these Consolidated Financial Statements.

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	6 Months Ended
	Feb. 28, 2014
Earnings Per Share [Abstract]	'
Basic and Diluted Earnings Per Share	'
	Basic and diluted earnings per share were calculated as follows:
		Three Months Ended February 28,				Six Months Ended February 28,
		2014		2013		2014		2013
	Basic Earnings per share
	Net income attributable to Accenture plc	$	671,300	$	1,101,802	$	1,423,146	$	1,800,619
	Basic weighted average Class A ordinary shares	635,929,351		649,520,337		636,314,554		644,608,780
	Basic earnings per share	$	1.06	$	1.7	$	2.24	$	2.79
	Diluted Earnings per share
	Net income attributable to Accenture plc	$	671,300	$	1,101,802	$	1,423,146	$	1,800,619
	Net income attributable to noncontrolling interests in	42,849		78,363		91,947		137,318
	Accenture SCA and Accenture Canada Holdings Inc. (1)
	Net income for diluted earnings per share calculation	$	714,149	$	1,180,165	$	1,515,093	$	1,937,937
	Basic weighted average Class A ordinary shares	635,929,351		649,520,337		636,314,554		644,608,780
	Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	40,598,938		46,167,560		41,097,951		50,091,766
	Diluted effect of employee compensation related to Class A ordinary shares (2)	16,556,085		19,666,838		18,005,630		20,783,700
	Diluted effect of share purchase plans related to Class A ordinary shares	125,568		109,701		90,684		83,130
	Diluted weighted average Class A ordinary shares (2)	693,209,942		715,464,436		695,508,819		715,567,376
	Diluted earnings per share (2)	$	1.03	$	1.65	$	2.18	$	2.71
	_______________
	-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 and six months ended February 28, 2013 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 third quarter of fiscal 2013 and 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)	6 Months Ended
	Feb. 28, 2014
Equity [Abstract]	'
Schedule of Accumulated Other Comprehensive Loss	'
		Three Months Ended February 28,						Six Months Ended February 28,
		2014			2013			2014			2013
	Foreign currency translation
	Beginning balance	$	(323,388	)	$	(135,778	)	$	(414,401	)	$	(156,010	)
	Foreign currency translation	(15,567		)	(46,007		)	83,330			(22,722		)
	Income tax benefit (expense)	3,082			(60		)	1,962			(269		)
	Portion attributable to noncontrolling interests	2,432			3,446			(4,332		)	602
	Foreign currency translation, net of tax	(10,053		)	(42,621		)	80,960			(22,389		)
	Ending balance	(333,441		)	(178,399		)	(333,441		)	(178,399		)
	Defined benefit plans
	Beginning balance	(422,383		)	(495,326		)	(425,404		)	(502,742		)
	Actuarial gains	—			17,775			—			17,775
	Prior service costs arising during the period	—			(48,774		)	—			(48,774		)
	Reclassifications into net periodic pension and	4,843			7,003			9,897			20,373
	post-retirement expense (1)
	Income tax benefit (expense)	412			10,146			(1,425		)	4,792
	Portion attributable to noncontrolling interests	(308		)	962			(504		)	362
	Defined benefit plans, net of tax	4,947			(12,888		)	7,968			(5,472		)
	Ending balance	(417,436		)	(508,214		)	(417,436		)	(508,214		)
	Cash flow hedges
	Beginning balance	(139,943		)	20,700			(212,941		)	(19,402		)
	Unrealized gains (losses)	5,273			(48,819		)	93,625			10,989
	Reclassification adjustments into Cost of services	34,918			6,691			71,049			17,192
	Income tax (expense) benefit	(14,441		)	17,353			(61,200		)	(9,612		)
	Portion attributable to noncontrolling interests	(1,431		)	2,089			(6,157		)	(1,153		)
	Cash flow hedges, net of tax	24,319			(22,686		)	97,317			17,416
	Ending balance	(115,624		)	(1,986		)	(115,624		)	(1,986		)
	Marketable securities
	Beginning balance	—			6			—			6
	Ending balance	—			6			—			6
	Accumulated other comprehensive loss	$	(866,501	)	$	(688,593	)	$	(866,501	)	$	(688,593	)
	_______________
	-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)	6 Months Ended
	Feb. 28, 2014
Business Combinations and Goodwill [Abstract]	'
Changes in Carrying Amount of Goodwill by Reportable Operating Segment	'
	Goodwill also included immaterial adjustments related to prior period acquisitions. The changes in the carrying amount of goodwill by reportable operating segment were as follows:
		August 31,		Additions/		Foreign		February 28,
		2013		Adjustments		Currency		2014
						Translation
	Communications, Media & Technology	$	234,444	$	80,830	$	4,991	$	320,265
	Financial Services	582,649		131,455		4,870		718,974
	Health & Public Service	295,044		57,681		1,289		354,014
	Products	617,008		189,060		6,048		812,116
	Resources	89,441		15,299		2,036		106,776
	Total	$	1,818,586	$	474,325	$	19,234	$	2,312,145

MATERIAL_TRANSACTIONS_AFFECTIN1

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	6 Months Ended
	Feb. 28, 2014
Equity [Abstract]	'
Schedule of Dividend Activity	'
	The Company’s dividend activity during the six months ended February 28, 2014 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)	6 Months Ended
	Feb. 28, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Notional and Fair Values of All Derivative Instruments	'
	The notional and fair values of all derivative instruments were as follows:
		February 28,			August 31,
		2014			2013
	Assets
	Cash Flow Hedges
	Other current assets	$	1,913		$	—
	Other non-current assets	1,147			—
	Other Derivatives
	Other current assets	13,050			4,805
	Total assets	$	16,110		$	4,805
	Liabilities
	Cash Flow Hedges
	Other accrued liabilities	$	102,420		$	187,525
	Other non-current liabilities	82,647			159,155
	Other Derivatives
	Other accrued liabilities	12,045			72,017
	Total liabilities	$	197,112		$	418,697
	Total fair value	$	(181,002	)	$	(413,892	)
	Total notional value	$	5,421,184		$	5,499,224
Offsetting Derivative Assets and Liabilities Table	'
		February 28,			August 31,
		2014			2013
	Net derivative assets	$	11,043		$	1,317
	Net derivative liabilities	192,045			415,209
	Total fair value	$	(181,002	)	$	(413,892	)

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	6 Months Ended
	Feb. 28, 2014
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 February 28,
		2014				2013
		Net		Operating		Net		Operating
		Revenues		Income		Revenues		Income
	Communications, Media & Technology	$	1,408,616	$	181,815	$	1,411,489	$	225,744
	Financial Services	1,563,655		209,138		1,508,865		244,158
	Health & Public Service	1,183,728		145,614		1,192,698		188,218
	Products	1,745,515		205,526		1,680,719		264,234
	Resources	1,224,897		209,189		1,251,874		242,178
	Other	4,256		—		12,397		—
	Total	$	7,130,667	$	951,282	$	7,058,042	$	1,164,532
		Six Months Ended February 28,
		2014				2013
		Net		Operating		Net		Operating
		Revenues		Income		Revenues		Income
	Communications, Media & Technology	$	2,819,599	$	335,183	$	2,870,275	$	408,792
	Financial Services	3,161,621		472,706		3,071,807		485,256
	Health & Public Service	2,413,802		324,919		2,367,408		331,677
	Products	3,546,577		452,913		3,379,262		499,926
	Resources	2,539,904		456,660		2,573,339		487,555
	Other	7,913		—		15,912		—
	Total	$	14,489,416	$	2,042,381	$	14,278,003	$	2,213,206

BASIS_OF_PRESENTATION_Addition

BASIS OF PRESENTATION - Additional Information (Detail) (USD $)	Feb. 28, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Allowance for doubtful accounts receivable and unbilled services	$76,400	$91,716
Accumulated depreciation	$1,767,443	$1,608,211

EARNINGS_PER_SHARE_Detail

EARNINGS PER SHARE (Detail) (USD $)	3 Months Ended				6 Months Ended
In Thousands, except Share data, unless otherwise specified	Feb. 28, 2014		Feb. 28, 2013		Feb. 28, 2014		Feb. 28, 2013
Basic Earnings per share	'		'		'		'
Net income attributable to Accenture plc	$671,300		$1,101,802		$1,423,146		$1,800,619
Basic weighted average Class A ordinary shares	635,929,351		649,520,337		636,314,554		644,608,780
Basic earnings per share	$1.06		$1.70		$2.24		$2.79
Diluted Earnings per share	'		'		'		'
Net income attributable to Accenture plc	671,300		1,101,802		1,423,146		1,800,619
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc. (1)	42,849	[1]	78,363	[1]	91,947	[1]	137,318	[1]
Net income for diluted earnings per share calculation	$714,149		$1,180,165		$1,515,093		$1,937,937
Basic weighted average Class A ordinary shares	635,929,351		649,520,337		636,314,554		644,608,780
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	40,598,938	[1]	46,167,560	[1]	41,097,951	[1]	50,091,766	[1]
Diluted effect of employee compensation related to Class A ordinary shares (2)	16,556,085	[2]	19,666,838	[2]	18,005,630	[2]	20,783,700	[2]
Diluted effect of share purchase plans related to Class A ordinary shares	125,568		109,701		90,684		83,130
Diluted weighted average Class A ordinary shares (2)	693,209,942	[2]	715,464,436	[2]	695,508,819	[2]	715,567,376	[2]
Diluted earnings per share (2)	$1.03	[2]	$1.65	[2]	$2.18	[2]	$2.71	[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 and six months ended February 28, 2013 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 third quarter of fiscal 2013 and 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) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Effective tax rate	24.00%	-0.50%	24.60%	12.30%
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	'	$242,938	'	$242,938
Reorganization Liability Final Determinations	'	'	'	$224,255
Effective Income Tax Rate Excluding Effect Of Discrete Tax Benefits Costs	'	24.80%	'	25.80%

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Details) (USD $)	3 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014		Feb. 28, 2013		Feb. 28, 2014		Feb. 28, 2013		Aug. 31, 2013
Foreign currency translation	'		'		'		'		'
Beginning balance	($323,388)		($135,778)		($414,401)		($156,010)		'
Foreign currency translation	-15,567		-46,007		83,330		-22,722		'
Income tax benefit (expense)	3,082		-60		1,962		-269		'
Portion attributable to noncontrolling interests	2,432		3,446		-4,332		602		'
Foreign currency translation, net of tax	-10,053		-42,621		80,960		-22,389		'
Ending balance	-333,441		-178,399		-333,441		-178,399		'
Defined benefit plans	'		'		'		'		'
Beginning balance	-422,383		-495,326		-425,404		-502,742		'
Actuarial gains	0		17,775		0		17,775		'
Prior service costs arising during the period	0		-48,774		0		-48,774		'
Reclassifications into net periodic pension and post-retirement expense (1)	4,843	[1]	7,003	[1]	9,897	[1]	20,373	[1]	'
Income tax benefit (expense)	412		10,146		-1,425		4,792		'
Portion attributable to noncontrolling interests	-308		962		-504		362		'
Defined benefit plans, net of tax	4,947		-12,888		7,968		-5,472		'
Ending balance	-417,436		-508,214		-417,436		-508,214		'
Cash flow hedges	'		'		'		'		'
Beginning balance	-139,943		20,700		-212,941		-19,402		'
Unrealized gains (losses)	5,273		-48,819		93,625		10,989		'
Reclassification adjustments into Cost of services	34,918		6,691		71,049		17,192		'
Income tax (expense) benefit	-14,441		17,353		-61,200		-9,612		'
Portion attributable to noncontrolling interests	-1,431		2,089		-6,157		-1,153		'
Cash flow hedges, net of tax	24,319		-22,686		97,317		17,416		'
Ending balance	-115,624		-1,986		-115,624		-1,986		'
Marketable securities	'		'		'		'		'
Beginning balance	0		6		0		6		'
Ending balance	0		6		0		6		'
Accumulated other comprehensive loss	($866,501)		($688,593)		($866,501)		($688,593)		($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 $)	6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014
Goodwill [Roll Forward]	'
31-Aug-13	$1,818,586
Additions/ Adjustments	474,325
Foreign Currency Translation	19,234
28-Feb-14	2,312,145
Communications, Media & Technology	'
Goodwill [Roll Forward]	'
31-Aug-13	234,444
Additions/ Adjustments	80,830
Foreign Currency Translation	4,991
28-Feb-14	320,265
Financial Services	'
Goodwill [Roll Forward]	'
31-Aug-13	582,649
Additions/ Adjustments	131,455
Foreign Currency Translation	4,870
28-Feb-14	718,974
Health & Public Service	'
Goodwill [Roll Forward]	'
31-Aug-13	295,044
Additions/ Adjustments	57,681
Foreign Currency Translation	1,289
28-Feb-14	354,014
Products	'
Goodwill [Roll Forward]	'
31-Aug-13	617,008
Additions/ Adjustments	189,060
Foreign Currency Translation	6,048
28-Feb-14	812,116
Resources	'
Goodwill [Roll Forward]	'
31-Aug-13	89,441
Additions/ Adjustments	15,299
Foreign Currency Translation	2,036
28-Feb-14	$106,776

BUSINESS_COMBINATIONS_AND_GOOD3

BUSINESS COMBINATIONS AND GOODWILL - Additional Information (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Aug. 31, 2013
Business Acquisition [Line Items]	'	'	'
Cash Consideration	$609,589	$297,963	'
Goodwill	2,312,145	'	1,818,586
Procurian Inc. [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Cash Consideration	386,348	'	'
Entity Number of Employees	780	'	'
Goodwill	302,564	'	'
Intangibles	73,700	'	'
Procurian Inc. [Member] | Minimum	'	'	'
Business Acquisition [Line Items]	'	'	'
Intangibles useful life	'1 year	'	'
Procurian Inc. [Member] | Maximum [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Intangibles useful life	'12 years	'	'
Series of Individually Immaterial Business Acquisitions [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Cash Consideration	223,241	'	'
Goodwill	169,808	'	'
Intangibles	$62,845	'	'
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	'	'

MATERIAL_TRANSACTIONS_AFFECTIN2

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Dividend Activity (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Dividends [Line Items]	'	'	'	'
Dividend Per Share	$0	$0	$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	'
Dividend Declared [Member] | Class A ordinary shares	'	'	'	'
Dividends [Line Items]	'	'	'	'
Dividends Payable, Date Declared, Month and Year	'	'	25-Mar-14	'
Dividends Payable, Amount Per Share	$0.93	'	$0.93	'
Dividends Payable, Date of Record	'	'	11-Apr-14	'
Dividends Payable, Date to be Paid	'	'	15-May-14	'
Dividend Declared [Member] | Common Class I [Member]	'	'	'	'
Dividends [Line Items]	'	'	'	'
Dividends Payable, Amount Per Share	$0.93	'	$0.93	'
Dividends Payable, Date of Record	'	'	8-Apr-14	'

MATERIAL_TRANSACTIONS_AFFECTIN3

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Additional Information (Details) (Dividend Declared [Member], USD $)	6 Months Ended
	Feb. 28, 2014
Class A ordinary shares	'
Subsequent Event [Line Items]	'
Dividends Payable, Amount Per Share	$0.93
Dividends Payable, Date of Record	11-Apr-14
Common Class I [Member]	'
Subsequent Event [Line Items]	'
Dividends Payable, Amount Per Share	$0.93
Dividends Payable, Date of Record	8-Apr-14

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Detail) (USD $)	Feb. 28, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Fair value of derivative assets	$16,110	$4,805
Liabilities	'	'
Fair value of derivative liabilities	197,112	418,697
Total fair value	-181,002	-413,892
Total notional value	5,421,184	5,499,224
Cash Flow Hedging | Other current assets	'	'
Assets	'	'
Fair value of derivative assets	1,913	0
Cash Flow Hedging | Other non-current assets	'	'
Assets	'	'
Fair value of derivative assets	1,147	0
Cash Flow Hedging | Other accrued liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	102,420	187,525
Cash Flow Hedging | Other non-current liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	82,647	159,155
Other Derivatives | Other current assets	'	'
Assets	'	'
Fair value of derivative assets	13,050	4,805
Other Derivatives | Other accrued liabilities	'	'
Liabilities	'	'
Fair value of derivative liabilities	$12,045	$72,017

DERIVATIVE_FINANCIAL_INSTRUMEN3

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'	'	'	'
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, before Tax	($34,918)	($6,691)	($71,049)	($17,192)
Loss on cash flow hedges to be reclassified into earnings	'	'	-100,507	'
Realized gains or (losses) and changes in the estimated fair value of derivatives not designated as hedges	$11,433	($15,764)	$98,476	$20,923

DERIVATIVE_FINANCIAL_INSTRUMEN4

DERIVATIVE FINANCIAL INSTRUMENTS DERIVATIVE FINANCIAL INSTRUMENTS - Offsetting Derivative Assets and Liabilities (Details) (USD $)	Feb. 28, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Offsetting Derivative Assets and Liabilities [Abstract]	'	'
Net derivative assets	$11,043	$1,317
Net derivative liabilities	192,045	415,209
Total fair value	($181,002)	($413,892)

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) (USD $)	Feb. 28, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'	'
Fair value of Avanade redeemable common stock and options	$88,833	$94,310
Expressly limited performance guarantee	729,000	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		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Segment Reporting Information [Line Items]	'	'	'	'
Net Revenues	$7,130,667	$7,058,042	$14,489,416	$14,278,003
Operating Income	951,282	1,164,532	2,042,381	2,213,206
Communications, Media & Technology	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net Revenues	1,408,616	1,411,489	2,819,599	2,870,275
Operating Income	181,815	225,744	335,183	408,792
Financial Services	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net Revenues	1,563,655	1,508,865	3,161,621	3,071,807
Operating Income	209,138	244,158	472,706	485,256
Health & Public Service	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net Revenues	1,183,728	1,192,698	2,413,802	2,367,408
Operating Income	145,614	188,218	324,919	331,677
Products	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net Revenues	1,745,515	1,680,719	3,546,577	3,379,262
Operating Income	205,526	264,234	452,913	499,926
Resources	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net Revenues	1,224,897	1,251,874	2,539,904	2,573,339
Operating Income	209,189	242,178	456,660	487,555
Other	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net Revenues	4,256	12,397	7,913	15,912
Operating Income	$0	$0	$0	$0

SEGMENT_REPORTING_Additional_I

SEGMENT REPORTING - Additional Information (Detail)	6 Months Ended
	Feb. 28, 2014
	segment
Segment Reporting [Abstract]	'
Number of operating segments	5