Accenture (ACN) 10-Q 21 Dec 17 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Nov. 30, 2017	Dec. 11, 2017
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Nov. 30, 2017
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Trading Symbol	ACN
Entity Registrant Name	Accenture plc
Entity Central Index Key	1,467,373
Current Fiscal Year End Date	--08-31
Entity Filer Category	Large Accelerated Filer
Class A ordinary shares
Entity Common Stock, Shares Outstanding		642,550,414
Class X Ordinary Shares
Entity Common Stock, Shares Outstanding		19,915,042

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Nov. 30, 2017	Aug. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 3,681,711	$ 4,126,860
Short-term investments	682	3,011
Receivables from clients, net	4,981,084	4,569,214
Unbilled services, net	2,476,871	2,316,043
Other current assets	1,163,493	1,082,161
Total current assets	12,303,841	12,097,289
NON-CURRENT ASSETS:
Unbilled services, net	39,339	40,938
Investments	227,189	211,610
Property and equipment, net	1,158,960	1,140,598
Goodwill	5,078,504	5,002,352
Deferred contract costs	740,972	755,871
Deferred income taxes, net	2,235,695	2,214,901
Other non-current assets	1,189,653	1,226,331
Total non-current assets	10,670,312	10,592,601
TOTAL ASSETS	22,974,153	22,689,890
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	2,979	2,907
Accounts payable	1,316,930	1,525,065
Deferred revenues	2,494,949	2,669,520
Accrued payroll and related benefits	4,504,531	4,060,364
Accrued consumption taxes	414,344	383,391
Income taxes payable	718,246	708,485
Other accrued liabilities	411,047	474,547
Total current liabilities	9,863,026	9,824,279
NON-CURRENT LIABILITIES:
Long-term debt	22,226	22,163
Deferred revenues	687,950	663,248
Retirement obligation	1,422,308	1,408,759
Deferred income taxes, net	121,397	137,098
Income taxes payable	604,972	574,780
Other non-current liabilities	358,837	349,363
Total non-current liabilities	3,217,690	3,155,411
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Restricted share units	1,187,775	1,095,026
Additional paid-in capital	3,755,060	3,516,399
Treasury shares, at cost: Ordinary, 40,000 shares as of November 30, 2017 and August 31, 2017; Class A ordinary, 26,132,059 and 23,408,811 shares as of November 30, 2017 and August 31, 2017, respectively	(2,046,811)	(1,649,090)
Retained earnings	7,339,188	7,081,855
Accumulated other comprehensive loss	(1,133,153)	(1,094,784)
Total Accenture plc shareholders’ equity	9,102,130	8,949,477
Noncontrolling interests	791,307	760,723
Total shareholders’ equity	9,893,437	9,710,200
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	22,974,153	22,689,890
Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	57	57
Class A ordinary shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	14	14
Class X Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Nov. 30, 2017$ / sharesshares	Nov. 30, 2017€ / sharesshares	Aug. 31, 2017$ / sharesshares	Aug. 31, 2017€ / sharesshares
Ordinary Shares
Ordinary shares, par value | € / shares		€ 1		€ 1
Ordinary shares, shares authorized	40,000	40,000	40,000	40,000
Ordinary shares, shares issued	40,000	40,000	40,000	40,000
Treasury shares, ordinary shares	40,000	40,000	40,000	40,000
Class A ordinary shares
Ordinary shares, par value | $ / shares	$ 0.0000225		$ 0.0000225
Ordinary shares, shares authorized	20,000,000,000	20,000,000,000	20,000,000,000	20,000,000,000
Ordinary shares, shares issued	641,495,594	641,495,594	638,965,789	638,965,789
Treasury shares, ordinary shares	26,132,059	26,132,059	23,408,811	23,408,811
Class X Ordinary Shares
Ordinary shares, par value | $ / shares	$ 0.0000225		$ 0.0000225
Ordinary shares, shares authorized	1,000,000,000	1,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares, shares issued	19,915,042	19,915,042	20,531,383	20,531,383
Ordinary shares, shares outstanding	19,915,042	19,915,042	20,531,383	20,531,383

CONSOLIDATED INCOME STATEMENTS

CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
REVENUES:
Revenues before reimbursements (“Net revenues”)	$ 9,523,222	$ 8,515,517
Reimbursements	531,271	490,086
Revenues	10,054,493	9,005,603
Cost of services:
Cost of services before reimbursable expenses	6,470,962	5,785,485
Reimbursable expenses	531,271	490,086
Cost of services	7,002,233	6,275,571
Sales and marketing	1,001,789	888,827
General and administrative costs	564,591	509,246
Total operating expenses	8,568,613	7,673,644
OPERATING INCOME	1,485,880	1,331,959
Interest income	11,436	8,297
Interest expense	(4,707)	(3,048)
Other income (expense), net	1,515	(6,087)
INCOME BEFORE INCOME TAXES	1,494,124	1,331,121
Provision for income taxes	305,582	271,372
NET INCOME	1,188,542	1,059,749
Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc.	(49,133)	(46,452)
Net income attributable to noncontrolling interests – other	(15,749)	(8,821)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 1,123,660	$ 1,004,476
Weighted average Class A ordinary shares:
Basic	615,835,525	621,569,764
Diluted	656,671,417	663,752,830
Earnings per Class A ordinary share:
Basic	$ 1.82	$ 1.62
Diluted	1.79	1.58
Cash dividends per share	$ 1.33	$ 1.21

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 1,188,542	$ 1,059,749
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	(27,332)	(190,691)
Defined benefit plans	6,230	11,432
Cash flow hedges	(17,267)	(14,503)
Marketable securities	0	264
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	(38,369)	(193,498)
Other comprehensive income (loss) attributable to noncontrolling interests	(2,834)	(12,309)
COMPREHENSIVE INCOME	1,147,339	853,942
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	1,085,291	810,978
Comprehensive income attributable to noncontrolling interests	62,048	42,964
COMPREHENSIVE INCOME	$ 1,147,339	$ 853,942

CONSOLIDATED SHAREHOLDERS' EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENT - 3 months ended Nov. 30, 2017 - USD ($) shares in Thousands, $ in Thousands	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
Beginning Balance at Aug. 31, 2017	$ 9,710,200	$ 57	$ 14	$ 0	$ 1,095,026	$ 3,516,399	$ (1,649,090)	$ 7,081,855	$ (1,094,784)	$ 8,949,477	$ 760,723
Beginning Balance (in shares) at Aug. 31, 2017		40	638,966	20,531
Beginning Balance Treasury (in shares) at Aug. 31, 2017							(23,449)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	1,188,542							1,123,660		1,123,660	64,882
Other comprehensive income (loss)	(41,203)								(38,369)	(38,369)	(2,834)
Purchases of Class A ordinary shares	(523,166)					19,733	$ (523,166)			(503,433)	(19,733)
Purchases of Class A ordinary shares (in shares)							(3,747)
Share-based compensation expense	212,891				183,945	28,946				212,891
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	(39,972)					(36,901)				(36,901)	(3,071)
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)				(616)
Issuances of Class A ordinary shares
Employee share programs	239,730				(118,869)	246,036	$ 125,445			230,858	8,872
Employee share programs (in shares)			2,330				1,024
Upon redemption of Accenture Holdings plc ordinary shares (shares)			200
Upon redemption of Accenture Holdings plc ordinary shares	0					1,813				1,813	(1,813)
Dividends	(853,614)				27,673			(844,914)		(817,241)	(36,373)
Other, net	29					(20,966)		341		(20,625)	20,654
Ending Balance (in shares) at Nov. 30, 2017		40	641,496	19,915
Ending Balance Treasury (in shares) at Nov. 30, 2017							(26,172)
Ending Balance at Nov. 30, 2017	$ 9,893,437	$ 57	$ 14	$ 0	$ 1,187,775	$ 3,755,060	$ (2,046,811)	$ 7,339,188	$ (1,133,153)	$ 9,102,130	$ 791,307

CONSOLIDATED CASH FLOWS STATEME

CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,188,542	$ 1,059,749
Adjustments to reconcile Net income to Net cash provided by operating activities —
Depreciation, amortization and asset impairments	232,633	187,433
Share-based compensation expense	212,891	149,796
Deferred income taxes, net	(37,578)	(86,013)
Other, net	(4,714)	(141,184)
Change in assets and liabilities, net of acquisitions —
Receivables from clients, net	(434,471)	(279,151)
Unbilled services, current and non-current, net	(152,751)	(64,113)
Other current and non-current assets	(154,120)	(71,564)
Accounts payable	(219,993)	(103,390)
Deferred revenues, current and non-current	(146,608)	(207,437)
Accrued payroll and related benefits	451,187	488,615
Income taxes payable, current and non-current	34,391	86,551
Other current and non-current liabilities	36,429	64,590
Net cash provided by (used in) operating activities	1,005,838	1,083,882
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(133,352)	(84,553)
Purchases of businesses and investments, net of cash acquired	(127,497)	(599,107)
Proceeds from sales of businesses and investments, net of cash transferred	0	(7,200)
Proceeds from sales of property and equipment	1,890	1,238
Net cash provided by (used in) investing activities	(258,959)	(689,622)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of ordinary shares	239,730	212,711
Purchases of shares	(563,138)	(587,935)
Proceeds from (repayments of) long-term debt, net	135	138
Cash dividends paid	(853,614)	(785,127)
Other, net	(2,133)	(2,562)
Net cash provided by (used in) financing activities	(1,179,020)	(1,162,775)
Effect of exchange rate changes on cash and cash equivalents	(13,008)	(60,036)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(445,149)	(828,551)
CASH AND CASH EQUIVALENTS, beginning of period	4,126,860	4,905,609
CASH AND CASH EQUIVALENTS, end of period	3,681,711	4,077,058
Supplemental Cash Flow Information [Abstract]
Income taxes paid	$ 310,715	$ 217,581

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Nov. 30, 2017
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 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. We use the terms “Accenture,” “we” and “our” in the Notes to Consolidated Financial Statements to refer to Accenture plc and its subsidiaries. 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, 2017 included in our Annual Report on Form 10-K filed with the SEC on October 26, 2017 . 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 we 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, 2017 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2018 . Allowances for Client Receivables and Unbilled Services As of November 30, 2017 and August 31, 2017 , total allowances recorded for client receivables and unbilled services were $53,491 and $74,450 , respectively. Depreciation and Amortization Depreciation expense was $106,151 and $85,020 for the three months ended November 30, 2017 and 2016 , respectively. As of November 30, 2017 and August 31, 2017 , total accumulated depreciation was $1,964,127 and $1,912,146 , respectively. Deferred transition amortization expense was $81,854 and $69,285 for the three months ended November 30, 2017 and 2016 , respectively. See Note 5 (Goodwill and Intangible Assets) for intangible asset amortization balances. New Accounting Pronouncements The following standards, issued by the FASB, will, or are expected to, result in a change in practice and/or have a financial impact to our Consolidated Financial Statements: Standard Description Accenture Adoption Date Impact on the Financial Statements or Other Significant Matters 2016-16 : Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory The guidance requires an entity to recognize the income tax consequences of intra-entity transfers, other than inventory, when the transfer occurs. Under current guidance in U.S. GAAP, in the case of depreciable or amortizable assets, the income tax consequences are deferred at the time of the intra-entity transfer and recognized as the assets are depreciated or amortized. The guidance requires modified retrospective transition with a cumulative catch-up adjustment to opening retained earnings in the period of adoption. September 1, 2018 The adoption of this Accounting Standards Update (“ASU”) will require that we record deferred tax assets on our Consolidated Balance Sheet at the beginning of fiscal 2019. The deferred tax assets, which could be up to $2.1 billion, represent income tax consequences of prior intra-entity transfers of assets, which are currently recognized over the expected life of the assets. Beginning in fiscal 2019, we will recognize incremental income tax expense as these deferred tax assets are utilized. Initially, this could represent approximately a 3.5 percentage point increase in the annual effective tax rate. However, the actual impact of adoption will depend on numerous factors, including activity for fiscal 2018 and management’s expectations regarding recoverability of the related deferred taxes. Adoption will not have any impact on cash flows. 2016-02 : Leases The guidance amends existing guidance to require lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by leases and to disclose additional quantitative and qualitative information about leasing arrangements. The guidance requires a modified retrospective method upon adoption. September 1, 2019 While we are continuing to assess the potential impact of this ASU, we currently believe the most significant impact relates to our accounting for office space operating leases. We anticipate this ASU will have a material impact on our Consolidated Balance Sheets but will not have a material impact on our other Consolidated Financial Statements or footnotes. 2014-09 : (Accounting Standard Codification 606), Revenue from Contracts with Customers and related updates The guidance replaces most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The guidance allows for both retrospective and modified retrospective methods of adoption. September 1, 2018 We performed an initial assessment of the impact of the ASU and developed a transition plan, including necessary changes to policies, processes, and internal controls as well as system enhancements to generate the information necessary for the new disclosures. The project is on schedule for adoption on September 1, 2018 and we will apply the modified retrospective method. We expect revenue recognition across our portfolio of services to remain largely unchanged. However, we expect to recognize revenue earlier than we do under current guidance in a few areas, including accounting for variable fees and for certain consulting services, which will be recognized over time rather than at a point in time. While we have not finalized our assessment of the impact of the ASU, based on the analysis completed to date, we do not currently anticipate that the ASU will have a material impact on our Consolidated Financial Statements.

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Nov. 30, 2017
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, 2017 November 30, 2016 Basic Earnings per share Net income attributable to Accenture plc $ 1,123,660 $ 1,004,476 Basic weighted average Class A ordinary shares 615,835,525 621,569,764 Basic earnings per share $ 1.82 $ 1.62 Diluted Earnings per share Net income attributable to Accenture plc $ 1,123,660 $ 1,004,476 Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1) 49,133 46,452 Net income for diluted earnings per share calculation $ 1,172,793 $ 1,050,928 Basic weighted average Class A ordinary shares 615,835,525 621,569,764 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 27,262,887 28,718,885 Diluted effect of employee compensation related to Class A ordinary shares 13,298,234 13,224,914 Diluted effect of share purchase plans related to Class A ordinary shares 274,771 239,267 Diluted weighted average Class A ordinary shares 656,671,417 663,752,830 Diluted earnings per share $ 1.79 $ 1.58 _______________ (1) Diluted earnings per share assumes the redemption of all Accenture Holdings plc ordinary 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.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	3 Months Ended
	Nov. 30, 2017
Equity [Abstract]
Accumulated Other Comprehensive Loss	ACCUMULATED OTHER COMPREHENSIVE LOSS The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc: Three Months Ended November 30, 2017 November 30, 2016 Foreign currency translation Beginning balance $ (770,043 ) $ (919,963 ) Foreign currency translation (30,757 ) (203,725 ) Income tax benefit (expense) 1,074 852 Portion attributable to noncontrolling interests 2,351 12,182 Foreign currency translation, net of tax (27,332 ) (190,691 ) Ending balance (797,375 ) (1,110,654 ) Defined benefit plans Beginning balance (440,619 ) (809,504 ) Reclassifications into net periodic pension and 9,761 17,824 Income tax benefit (expense) (3,259 ) (5,863 ) Portion attributable to noncontrolling interests (272 ) (529 ) Defined benefit plans, net of tax 6,230 11,432 Ending balance (434,389 ) (798,072 ) Cash flow hedges Beginning balance 114,635 68,011 Unrealized gain (loss) 8,325 (6,106 ) Reclassification adjustments into Cost of services (28,616 ) (22,149 ) Income tax benefit (expense) 2,269 13,081 Portion attributable to noncontrolling interests 755 671 Cash flow hedges, net of tax (17,267 ) (14,503 ) Ending balance (2) 97,368 53,508 Marketable securities Beginning balance 1,243 (264 ) Unrealized gain (loss) — 462 Income tax benefit (expense) — (183 ) Portion attributable to noncontrolling interests — (15 ) Marketable securities, net of tax — 264 Ending balance 1,243 — Accumulated other comprehensive loss $ (1,133,153 ) $ (1,855,218 ) _______________ (1) Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs. (2) As of November 30, 2017 , $108,929 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	3 Months Ended
	Nov. 30, 2017
Business Combination, Goodwill [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS During the three months ended November 30, 2017 , we completed individually immaterial acquisitions for total consideration of $106,059 , net of cash acquired. The pro forma effects of these acquisitions on our operations were not material.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
	Nov. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure	GOODWILL AND INTANGIBLE ASSETS Goodwill The changes in the carrying amount of goodwill by reportable operating segment were as follows: August 31, Additions/ Foreign November 30, Communications, Media & Technology $ 775,802 $ 56,323 $ 1,861 $ 833,986 Financial Services 1,151,024 3,919 202 1,155,145 Health & Public Service 934,374 1,961 123 936,458 Products 1,698,140 7,473 3,776 1,709,389 Resources 443,012 893 (379 ) 443,526 Total $ 5,002,352 $ 70,569 $ 5,583 $ 5,078,504 Goodwill includes immaterial adjustments related to prior period acquisitions. Intangible Assets Our definite-lived intangible assets by major asset class were as follows: November 30, 2017 August 31, 2017 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 819,103 $ (255,977 ) $ 563,126 $ 809,683 $ (235,315 ) $ 574,368 Technology 89,256 (50,230 ) 39,026 108,929 (65,453 ) 43,476 Patents 125,228 (63,568 ) 61,660 124,669 (62,543 ) 62,126 Other 52,462 (24,095 ) 28,367 52,342 (21,930 ) 30,412 Total $ 1,086,049 $ (393,870 ) $ 692,179 $ 1,095,623 $ (385,241 ) $ 710,382 Total amortization related to our intangible assets was $44,628 and $33,128 for the three months ended November 30, 2017 and 2016 , respectively. Estimated future amortization related to intangible assets held as of November 30, 2017 is as follows: Fiscal Year Estimated Amortization Remainder of 2018 $ 115,675 2019 116,433 2020 103,431 2021 94,991 2022 76,823 Thereafter 184,826 Total $ 692,179

MATERIAL TRANSACTIONS AFFECTING

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	3 Months Ended
	Nov. 30, 2017
Equity [Abstract]
SHAREHOLDERS' EQUITY	MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY Dividends Our dividend activity during the three months ended November 30, 2017 was as follows: Dividend Per Accenture plc Class A Accenture Holdings plc Ordinary Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 15, 2017 $ 1.33 October 19, 2017 $ 817,241 October 17, 2017 $ 36,373 $ 853,614 The payment of the cash dividends also resulted in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Nov. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS In the normal course of business, we use derivative financial instruments to manage foreign currency exchange rate risk. Our derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Cash Flow Hedges For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. For information related to derivatives designated as cash flow hedges that were reclassified into Cost of services during the three months ended November 30, 2017 and 2016 , as well as those expected to be reclassified into Cost of services in the next 12 months, see Note 3 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements. Other Derivatives Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were a net loss of $9,534 and $138,094 for the three months ended November 30, 2017 and 2016 , respectively. Gains and losses on these contracts are recorded in Other income (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, Assets Cash Flow Hedges Other current assets $ 122,238 $ 133,935 Other non-current assets 61,029 82,770 Other Derivatives Other current assets 40,078 11,470 Total assets $ 223,345 $ 228,175 Liabilities Cash Flow Hedges Other accrued liabilities $ 13,309 $ 21,632 Other non-current liabilities 11,163 17,244 Other Derivatives Other accrued liabilities 19,308 12,242 Total liabilities $ 43,780 $ 51,118 Total fair value $ 179,565 $ 177,057 Total notional value $ 9,567,528 $ 9,290,345 We utilize 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, we record 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, Net derivative assets $ 199,439 $ 189,066 Net derivative liabilities 19,874 12,009 Total fair value $ 179,565 $ 177,057

INCOME TAXES

INCOME TAXES	3 Months Ended
	Nov. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs. Our effective tax rates for the three months ended November 30, 2017 and 2016 were 20.5% and 20.4% , respectively. The effective tax rates for the three months ended November 30, 2017 and 2016 benefited from adjustments to prior year taxes and recognition of excess tax benefits from share based payments.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Nov. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Commitments We have the right to purchase or may also be required to purchase substantially all of the remaining outstanding shares of our Avanade Inc. subsidiary (“Avanade”) not owned by us at fair value if certain events occur. As of November 30, 2017 and August 31, 2017 , we have reflected the fair value of $52,654 and $52,996 , 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, we have entered into contractual arrangements through which it may be obligated to indemnify clients with respect to certain matters. As of November 30, 2017 and August 31, 2017 , our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $700,000 and $697,000 , respectively, of which all but approximately $122,000 and $149,000 , respectively, may be recovered from the other third parties if we are 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, we 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, we have not been required to make any significant payment under any of the arrangements described above. We have assessed the current status of performance/payment risk related to arrangements with limited guarantees, warranty obligations, unspecified limitations and/or indemnification provisions and believe that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole. Legal Contingencies As of November 30, 2017 , we or our present personnel had been named as a defendant in various litigation matters. We and/or our personnel also from time to time are involved in investigations by various regulatory or legal authorities concerning matters arising in the course of our 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 our results of operations or financial condition.

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Nov. 30, 2017
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Our reportable operating segments are our five operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. Information regarding our reportable operating segments is as follows: Three Months Ended November 30, 2017 November 30, 2016 Net Operating Net Operating Communications, Media & Technology $ 1,869,770 $ 294,925 $ 1,686,196 $ 257,844 Financial Services 2,059,114 369,253 1,809,769 319,489 Health & Public Service 1,634,111 223,190 1,500,774 199,227 Products 2,584,056 410,389 2,320,169 408,699 Resources 1,332,894 188,123 1,194,858 146,700 Other 43,277 — 3,751 — Total $ 9,523,222 $ 1,485,880 $ 8,515,517 $ 1,331,959

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Nov. 30, 2017
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 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. We use the terms “Accenture,” “we” and “our” in the Notes to Consolidated Financial Statements to refer to Accenture plc and its subsidiaries. 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, 2017 included in our Annual Report on Form 10-K filed with the SEC on October 26, 2017 . 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 we 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, 2017 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2018 .
New Accounting Pronouncements, Policy	New Accounting Pronouncements The following standards, issued by the FASB, will, or are expected to, result in a change in practice and/or have a financial impact to our Consolidated Financial Statements: Standard Description Accenture Adoption Date Impact on the Financial Statements or Other Significant Matters 2016-16 : Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory The guidance requires an entity to recognize the income tax consequences of intra-entity transfers, other than inventory, when the transfer occurs. Under current guidance in U.S. GAAP, in the case of depreciable or amortizable assets, the income tax consequences are deferred at the time of the intra-entity transfer and recognized as the assets are depreciated or amortized. The guidance requires modified retrospective transition with a cumulative catch-up adjustment to opening retained earnings in the period of adoption. September 1, 2018 The adoption of this Accounting Standards Update (“ASU”) will require that we record deferred tax assets on our Consolidated Balance Sheet at the beginning of fiscal 2019. The deferred tax assets, which could be up to $2.1 billion, represent income tax consequences of prior intra-entity transfers of assets, which are currently recognized over the expected life of the assets. Beginning in fiscal 2019, we will recognize incremental income tax expense as these deferred tax assets are utilized. Initially, this could represent approximately a 3.5 percentage point increase in the annual effective tax rate. However, the actual impact of adoption will depend on numerous factors, including activity for fiscal 2018 and management’s expectations regarding recoverability of the related deferred taxes. Adoption will not have any impact on cash flows. 2016-02 : Leases The guidance amends existing guidance to require lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by leases and to disclose additional quantitative and qualitative information about leasing arrangements. The guidance requires a modified retrospective method upon adoption. September 1, 2019 While we are continuing to assess the potential impact of this ASU, we currently believe the most significant impact relates to our accounting for office space operating leases. We anticipate this ASU will have a material impact on our Consolidated Balance Sheets but will not have a material impact on our other Consolidated Financial Statements or footnotes. 2014-09 : (Accounting Standard Codification 606), Revenue from Contracts with Customers and related updates The guidance replaces most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The guidance allows for both retrospective and modified retrospective methods of adoption. September 1, 2018 We performed an initial assessment of the impact of the ASU and developed a transition plan, including necessary changes to policies, processes, and internal controls as well as system enhancements to generate the information necessary for the new disclosures. The project is on schedule for adoption on September 1, 2018 and we will apply the modified retrospective method. We expect revenue recognition across our portfolio of services to remain largely unchanged. However, we expect to recognize revenue earlier than we do under current guidance in a few areas, including accounting for variable fees and for certain consulting services, which will be recognized over time rather than at a point in time. While we have not finalized our assessment of the impact of the ASU, based on the analysis completed to date, we do not currently anticipate that the ASU will have a material impact on our Consolidated Financial Statements.

INCOME TAXES (Policies)

INCOME TAXES (Policies)	3 Months Ended
	Nov. 30, 2017
Accounting Policies [Abstract]
Income Taxes	We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Policies)	3 Months Ended
	Nov. 30, 2017
Accounting Policies [Abstract]
Commitments and Contingencies, Policy [Policy Text Block]	Indemnifications and Guarantees In the normal course of business and in conjunction with certain client engagements, we have entered into contractual arrangements through which it may be obligated to indemnify clients with respect to certain matters. As of November 30, 2017 and August 31, 2017 , our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $700,000 and $697,000 , respectively, of which all but approximately $122,000 and $149,000 , respectively, may be recovered from the other third parties if we are 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, we 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.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Nov. 30, 2017
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, 2017 November 30, 2016 Basic Earnings per share Net income attributable to Accenture plc $ 1,123,660 $ 1,004,476 Basic weighted average Class A ordinary shares 615,835,525 621,569,764 Basic earnings per share $ 1.82 $ 1.62 Diluted Earnings per share Net income attributable to Accenture plc $ 1,123,660 $ 1,004,476 Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1) 49,133 46,452 Net income for diluted earnings per share calculation $ 1,172,793 $ 1,050,928 Basic weighted average Class A ordinary shares 615,835,525 621,569,764 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 27,262,887 28,718,885 Diluted effect of employee compensation related to Class A ordinary shares 13,298,234 13,224,914 Diluted effect of share purchase plans related to Class A ordinary shares 274,771 239,267 Diluted weighted average Class A ordinary shares 656,671,417 663,752,830 Diluted earnings per share $ 1.79 $ 1.58 _______________ (1) Diluted earnings per share assumes the redemption of all Accenture Holdings plc ordinary 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.

ACCUMULATED OTHER COMPREHENSI22

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	3 Months Ended
	Nov. 30, 2017
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc: Three Months Ended November 30, 2017 November 30, 2016 Foreign currency translation Beginning balance $ (770,043 ) $ (919,963 ) Foreign currency translation (30,757 ) (203,725 ) Income tax benefit (expense) 1,074 852 Portion attributable to noncontrolling interests 2,351 12,182 Foreign currency translation, net of tax (27,332 ) (190,691 ) Ending balance (797,375 ) (1,110,654 ) Defined benefit plans Beginning balance (440,619 ) (809,504 ) Reclassifications into net periodic pension and 9,761 17,824 Income tax benefit (expense) (3,259 ) (5,863 ) Portion attributable to noncontrolling interests (272 ) (529 ) Defined benefit plans, net of tax 6,230 11,432 Ending balance (434,389 ) (798,072 ) Cash flow hedges Beginning balance 114,635 68,011 Unrealized gain (loss) 8,325 (6,106 ) Reclassification adjustments into Cost of services (28,616 ) (22,149 ) Income tax benefit (expense) 2,269 13,081 Portion attributable to noncontrolling interests 755 671 Cash flow hedges, net of tax (17,267 ) (14,503 ) Ending balance (2) 97,368 53,508 Marketable securities Beginning balance 1,243 (264 ) Unrealized gain (loss) — 462 Income tax benefit (expense) — (183 ) Portion attributable to noncontrolling interests — (15 ) Marketable securities, net of tax — 264 Ending balance 1,243 — Accumulated other comprehensive loss $ (1,133,153 ) $ (1,855,218 ) _______________ (1) Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs. (2) As of November 30, 2017 , $108,929 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Nov. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	The changes in the carrying amount of goodwill by reportable operating segment were as follows: August 31, Additions/ Foreign November 30, Communications, Media & Technology $ 775,802 $ 56,323 $ 1,861 $ 833,986 Financial Services 1,151,024 3,919 202 1,155,145 Health & Public Service 934,374 1,961 123 936,458 Products 1,698,140 7,473 3,776 1,709,389 Resources 443,012 893 (379 ) 443,526 Total $ 5,002,352 $ 70,569 $ 5,583 $ 5,078,504
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Our definite-lived intangible assets by major asset class were as follows: November 30, 2017 August 31, 2017 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 819,103 $ (255,977 ) $ 563,126 $ 809,683 $ (235,315 ) $ 574,368 Technology 89,256 (50,230 ) 39,026 108,929 (65,453 ) 43,476 Patents 125,228 (63,568 ) 61,660 124,669 (62,543 ) 62,126 Other 52,462 (24,095 ) 28,367 52,342 (21,930 ) 30,412 Total $ 1,086,049 $ (393,870 ) $ 692,179 $ 1,095,623 $ (385,241 ) $ 710,382
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Fiscal Year Estimated Amortization Remainder of 2018 $ 115,675 2019 116,433 2020 103,431 2021 94,991 2022 76,823 Thereafter 184,826 Total $ 692,179

MATERIAL TRANSACTIONS AFFECTI24

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	3 Months Ended
	Nov. 30, 2017
Equity [Abstract]
Schedule of Dividend Activity	dividend activity during the three months ended November 30, 2017 was as follows: Dividend Per Accenture plc Class A Accenture Holdings plc Ordinary Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 15, 2017 $ 1.33 October 19, 2017 $ 817,241 October 17, 2017 $ 36,373 $ 853,614

DERIVATIVE FINANCIAL INSTRUME25

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Nov. 30, 2017
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, Assets Cash Flow Hedges Other current assets $ 122,238 $ 133,935 Other non-current assets 61,029 82,770 Other Derivatives Other current assets 40,078 11,470 Total assets $ 223,345 $ 228,175 Liabilities Cash Flow Hedges Other accrued liabilities $ 13,309 $ 21,632 Other non-current liabilities 11,163 17,244 Other Derivatives Other accrued liabilities 19,308 12,242 Total liabilities $ 43,780 $ 51,118 Total fair value $ 179,565 $ 177,057 Total notional value $ 9,567,528 $ 9,290,345
Offsetting Derivative Assets and Liabilities Table	We utilize 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, we record 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, Net derivative assets $ 199,439 $ 189,066 Net derivative liabilities 19,874 12,009 Total fair value $ 179,565 $ 177,057

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Nov. 30, 2017
Segment Reporting [Abstract]
Reportable Operating Segments	Our reportable operating segments are our five operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. Information regarding our reportable operating segments is as follows: Three Months Ended November 30, 2017 November 30, 2016 Net Operating Net Operating Communications, Media & Technology $ 1,869,770 $ 294,925 $ 1,686,196 $ 257,844 Financial Services 2,059,114 369,253 1,809,769 319,489 Health & Public Service 1,634,111 223,190 1,500,774 199,227 Products 2,584,056 410,389 2,320,169 408,699 Resources 1,332,894 188,123 1,194,858 146,700 Other 43,277 — 3,751 — Total $ 9,523,222 $ 1,485,880 $ 8,515,517 $ 1,331,959

BASIS OF PRESENTATION - Additio

BASIS OF PRESENTATION - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Aug. 31, 2019	Aug. 31, 2017
Allowance for doubtful accounts receivable and unbilled services	$ 53,491			$ 74,450
Depreciation	106,151	$ 85,020
Accumulated depreciation	1,964,127			$ 1,912,146
DeferredTransitionAmortizationExpense	$ 81,854	$ 69,285
Accounting Standards Update 2016-16 [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification, Percent			3.50%
Accounting Standards Update 2016-16 [Member] | Deferred Tax Asset [Domain]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification			$ 2,100,000

EARNINGS PER SHARE (Detail)

EARNINGS PER SHARE (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
		Nov. 30, 2017	Nov. 30, 2016
Basic Earnings per share
Net income attributable to Accenture plc		$ 1,123,660	$ 1,004,476
Basic weighted average Class A ordinary shares		615,835,525	621,569,764
Basic earnings per share		$ 1.82	$ 1.62
Diluted Earnings per share
Net income attributable to Accenture plc		$ 1,123,660	$ 1,004,476
Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1)	[1]	49,133	46,452
Net income for diluted earnings per share calculation		$ 1,172,793	$ 1,050,928
Basic weighted average Class A ordinary shares		615,835,525	621,569,764
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	[1]	27,262,887	28,718,885
Diluted effect of employee compensation related to Class A ordinary shares		13,298,234	13,224,914
Diluted effect of share purchase plans related to Class A ordinary shares		274,771	239,267
Diluted weighted average Class A ordinary shares		656,671,417	663,752,830
Diluted earnings per share		$ 1.79	$ 1.58
[1]	Diluted earnings per share assumes the redemption of all Accenture Holdings plc ordinary 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.

ACCUMULATED OTHER COMPREHENSI29

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands		3 Months Ended
		Nov. 30, 2017	Nov. 30, 2016	Aug. 31, 2017
Foreign currency translation
Beginning balance		$ (770,043)	$ (919,963)
Foreign currency translation		(30,757)	(203,725)
Income tax benefit (expense)		1,074	852
Portion attributable to noncontrolling interests		2,351	12,182
Foreign currency translation, net of tax		(27,332)	(190,691)
Ending balance		(797,375)	(1,110,654)
Defined benefit plans
Beginning balance		(440,619)	(809,504)
Reclassifications into net periodic pension and post-retirement expense (1)	[1]	(9,761)	(17,824)
Income tax benefit (expense)		(3,259)	(5,863)
Portion attributable to noncontrolling interests		(272)	(529)
Defined benefit plans, net of tax		6,230	11,432
Ending balance		(434,389)	(798,072)
Cash flow hedges
Beginning balance		114,635	68,011
Unrealized gain (loss)		8,325	(6,106)
Reclassification adjustments into Cost of services		(28,616)	(22,149)
Income tax benefit (expense)		2,269	13,081
Portion attributable to noncontrolling interests		755	671
Cash flow hedges, net of tax		(17,267)	(14,503)
Ending balance (2)	[2]	97,368	53,508
Marketable securities
Beginning balance		1,243	(264)
Unrealized gain (loss)		0	462
Income tax benefit (expense)		0	(183)
Portion attributable to noncontrolling interests		0	(15)
Marketable securities, net of tax		0	264
Ending balance		1,243	0
Accumulated other comprehensive loss		$ (1,133,153)	$ (1,855,218)	$ (1,094,784)
[1]	Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.
[2]	As of November 30, 2017, $108,929 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

ACCUMULATED OTHER COMPREHENSI30

ACCUMULATED OTHER COMPREHENSIVE LOSS Derivatives Designated as Cash Flow Hedges (Details) $ in Thousands	3 Months Ended
	Nov. 30, 2017USD ($)
Cost Of Services [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	$ 108,929

BUSINESS COMBINATIONS- Addition

BUSINESS COMBINATIONS- Additional Information (Detail) $ in Thousands	3 Months Ended
	Nov. 30, 2017USD ($)
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisitions [Line Items]
Cash Consideration	$ 106,059

GOODWILL AND INTANGIBLE ASSET32

GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) $ in Thousands	3 Months Ended
	Nov. 30, 2017USD ($)
Goodwill [Line Items]
Goodwill	$ 5,002,352
Goodwill Acquired During Period And Adjustments	70,569
Goodwill, Translation Adjustments	5,583
Goodwill	5,078,504
Communications, Media & Technology
Goodwill [Line Items]
Goodwill	775,802
Goodwill Acquired During Period And Adjustments	56,323
Goodwill, Translation Adjustments	1,861
Goodwill	833,986
Financial Services
Goodwill [Line Items]
Goodwill	1,151,024
Goodwill Acquired During Period And Adjustments	3,919
Goodwill, Translation Adjustments	202
Goodwill	1,155,145
Health & Public Service
Goodwill [Line Items]
Goodwill	934,374
Goodwill Acquired During Period And Adjustments	1,961
Goodwill, Translation Adjustments	123
Goodwill	936,458
Products
Goodwill [Line Items]
Goodwill	1,698,140
Goodwill Acquired During Period And Adjustments	7,473
Goodwill, Translation Adjustments	3,776
Goodwill	1,709,389
Resources
Goodwill [Line Items]
Goodwill	443,012
Goodwill Acquired During Period And Adjustments	893
Goodwill, Translation Adjustments	(379)
Goodwill	$ 443,526

GOODWILL AND INTANGIBLE ASSET33

GOODWILL AND INTANGIBLE ASSETS - Intangible Table by Major Class (Details) - USD ($) $ in Thousands	Nov. 30, 2017	Aug. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,086,049	$ 1,095,623
Accumulated Amortization	(393,870)	(385,241)
Net Carrying Amount	692,179	710,382
Customer-related
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	819,103	809,683
Accumulated Amortization	(255,977)	(235,315)
Net Carrying Amount	563,126	574,368
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	89,256	108,929
Accumulated Amortization	(50,230)	(65,453)
Net Carrying Amount	39,026	43,476
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	125,228	124,669
Accumulated Amortization	(63,568)	(62,543)
Net Carrying Amount	61,660	62,126
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	52,462	52,342
Accumulated Amortization	(24,095)	(21,930)
Net Carrying Amount	$ 28,367	$ 30,412

GOODWILL AND INTANGIBLE ASSET34

GOODWILL AND INTANGIBLE ASSETS - Amortization (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Aug. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 44,628	$ 33,128
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year	115,675
Finite-Lived Intangible Assets, Amortization Expense, Year Two	116,433
Finite-Lived Intangible Assets, Amortization Expense, Year Three	103,431
Finite-Lived Intangible Assets, Amortization Expense, Year Four	94,991
Finite-Lived Intangible Assets, Amortization Expense, Year Five	76,823
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	184,826
Net Carrying Amount	$ 692,179		$ 710,382

MATERIAL TRANSACTIONS AFFECTI35

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Dividend Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Dividends [Line Items]
Dividend Per Share	$ 1.33	$ 1.21
Dividend Payment November 2017 [Member] [Domain]
Dividends [Line Items]
Dividend Payment Date	Nov. 15, 2017
Dividend Per Share	$ 1.33
Cash Outlay	$ 853,614
Dividend Payment November 2017 [Member] [Domain] | Accenture Holdings plc ordinary Shares and Accenture Canada Holdings Inc Exchangeable Shares [Member]
Dividends [Line Items]
Record Date	Oct. 17, 2017
Cash Outlay	$ 36,373
Dividend Payment November 2017 [Member] [Domain] | Class A ordinary shares
Dividends [Line Items]
Record Date	Oct. 19, 2017
Cash Outlay	$ 817,241

DERIVATIVE FINANCIAL INSTRUME36

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Detail) - USD ($) $ in Thousands	Nov. 30, 2017	Aug. 31, 2017
Assets
Fair value of derivative assets	$ 223,345	$ 228,175
Liabilities
Fair value of derivative liabilities	43,780	51,118
Total fair value	179,565	177,057
Total notional value	9,567,528	9,290,345
Cash Flow Hedging [Member] | Other current assets
Assets
Fair value of derivative assets	122,238	133,935
Cash Flow Hedging [Member] | Other non-current assets
Assets
Fair value of derivative assets	61,029	82,770
Cash Flow Hedging [Member] | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	13,309	21,632
Cash Flow Hedging [Member] | Other non-current liabilities
Liabilities
Fair value of derivative liabilities	11,163	17,244
Other Derivatives | Other current assets
Assets
Fair value of derivative assets	40,078	11,470
Other Derivatives | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	$ 19,308	$ 12,242

DERIVATIVE FINANCIAL INSTRUME37

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Realized gains or (losses) and changes in the estimated fair value of derivatives not designated as hedges	$ 9,534	$ 138,094

DERIVATIVE FINANCIAL INSTRUME38

DERIVATIVE FINANCIAL INSTRUMENTS Offsetting Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	Nov. 30, 2017	Aug. 31, 2017
Offsetting [Abstract]
Net derivative assets	$ 199,439	$ 189,066
Net derivative liabilities	19,874	12,009
Total fair value	$ 179,565	$ 177,057

INCOME TAXES (Details)

INCOME TAXES (Details)	3 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	20.50%	20.40%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Thousands	Nov. 30, 2017	Aug. 31, 2017
Commitments [Abstract]
Fair value of Avanade redeemable common stock and options	$ 52,654	$ 52,996
Indemnifications and Guarantees [Abstract]
Expressly limited performance guarantee	700,000	697,000
Portion of guarantee not recoverable	$ 122,000	$ 149,000

SEGMENT REPORTING - Reportable

SEGMENT REPORTING - Reportable Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Segment Reporting Information [Line Items]
Net Revenues	$ 9,523,222	$ 8,515,517
Operating Income	1,485,880	1,331,959
Communications, Media & Technology
Segment Reporting Information [Line Items]
Net Revenues	1,869,770	1,686,196
Operating Income	294,925	257,844
Financial Services
Segment Reporting Information [Line Items]
Net Revenues	2,059,114	1,809,769
Operating Income	369,253	319,489
Health & Public Service
Segment Reporting Information [Line Items]
Net Revenues	1,634,111	1,500,774
Operating Income	223,190	199,227
Products
Segment Reporting Information [Line Items]
Net Revenues	2,584,056	2,320,169
Operating Income	410,389	408,699
Resources
Segment Reporting Information [Line Items]
Net Revenues	1,332,894	1,194,858
Operating Income	188,123	146,700
Other
Segment Reporting Information [Line Items]
Net Revenues	43,277	3,751
Operating Income	$ 0	$ 0

SEGMENT REPORTING - Additional

SEGMENT REPORTING - Additional Information (Detail)	3 Months Ended
	Nov. 30, 2017segment
Segment Reporting [Abstract]
Number of operating segments	5