Accenture (ACN) 10-K 24 Oct 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2018	Oct. 10, 2018	Feb. 28, 2018
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Aug. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
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
Entity Public Float			$ 99,465,708,231
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Class A Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		663,601,568
Class X Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		650,821

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 5,061,360	$ 4,126,860
Short-term investments	3,192	3,011
Receivables from clients, net	4,996,454	4,569,214
Unbilled services, net	2,499,914	2,316,043
Other current assets	1,024,639	1,082,161
Total current assets	13,585,559	12,097,289
NON-CURRENT ASSETS:
Unbilled services, net	23,036	40,938
Investments	215,532	211,610
Property and equipment, net	1,264,020	1,140,598
Goodwill	5,383,012	5,002,352
Deferred contract costs	705,124	755,871
Deferred income taxes, net	2,086,807	2,214,901
Other non-current assets	1,185,993	1,226,331
Total non-current assets	10,863,524	10,592,601
TOTAL ASSETS	24,449,083	22,689,890
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	5,337	2,907
Accounts payable	1,348,802	1,525,065
Deferred revenues	2,837,682	2,669,520
Accrued payroll and related benefits	4,569,172	4,060,364
Income taxes payable	497,885	708,485
Other accrued liabilities	892,873	857,938
Total current liabilities	10,151,751	9,824,279
NON-CURRENT LIABILITIES:
Long-term debt	19,676	22,163
Deferred revenues	618,124	663,248
Retirement obligation	1,410,656	1,408,759
Deferred income taxes, net	125,729	137,098
Income taxes payable	956,836	574,780
Other non-current liabilities	441,723	349,363
Total non-current liabilities	3,572,744	3,155,411
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Restricted share units	1,234,623	1,095,026
Additional paid-in capital	4,870,764	3,516,399
Treasury shares, at cost: Ordinary, 40,000 shares as of August 31, 2018 and August 31, 2017; Class A ordinary, 24,293,199 and 23,408,811 shares as of August 31, 2018 and August 31, 2017, respectively	(2,116,948)	(1,649,090)
Retained earnings	7,952,413	7,081,855
Accumulated other comprehensive loss	(1,576,171)	(1,094,784)
Total Accenture plc shareholders’ equity	10,364,753	8,949,477
Noncontrolling interests	359,835	760,723
Total shareholders’ equity	10,724,588	9,710,200
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	24,449,083	22,689,890
Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	57	57
Class A Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	15	14
Class X Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Aug. 31, 2018$ / sharesshares	Aug. 31, 2018€ / 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	663,327,677	663,327,677	638,965,789	638,965,789
Treasury shares, ordinary shares	24,293,199	24,293,199	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	655,521	655,521	20,531,383	20,531,383
Ordinary shares, shares outstanding	655,521	655,521	20,531,383	20,531,383

CONSOLIDATED INCOME STATEMENTS

CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
REVENUES:
Revenues before reimbursements (“Net revenues”)		$ 39,573,450	$ 34,850,182	$ 32,882,723
Reimbursements		2,029,978	1,915,296	1,914,938
Revenues		41,603,428	36,765,478	34,797,661
Cost of services:
Cost of services before reimbursable expenses		27,130,537	23,819,690	22,605,296
Reimbursable expenses		2,029,978	1,915,296	1,914,938
Cost of services		29,160,515	25,734,986	24,520,234
Sales and marketing		4,198,557	3,754,313	3,580,439
General and administrative costs		2,403,315	2,133,777	1,886,543
Pension settlement charge				0
Total operating expenses		35,762,387	32,132,869	29,987,216
OPERATING INCOME		5,841,041	4,632,609	4,810,445
Interest income		56,337	37,940	30,484
Interest expense		(19,539)	(15,545)	(16,258)
Other income (expense), net		(69,746)	(38,720)	(69,922)
Gain on sale of businesses		0	(252)	848,823
INCOME BEFORE INCOME TAXES		5,808,093	4,616,032	5,603,572
Provision for income taxes		1,593,499	981,100	1,253,969
Net Income		4,214,594	3,634,932	4,349,603
Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc.	[1]	(95,063)	(149,131)	(195,560)
Net income attributable to noncontrolling interests – other		(59,624)	(40,652)	(42,151)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC		$ 4,059,907	$ 3,445,149	$ 4,111,892
Weighted average Class A ordinary shares:
Basic (in shares)		628,451,742	620,104,250	624,797,820
Diluted (in shares)		655,296,150	660,463,227	667,770,274
Earnings per Class A ordinary share:
Basic (in dollars per share)		$ 6.46	$ 5.56	$ 6.58
Diluted (in dollars per share)		6.34	5.44	6.45
Cash dividends per share (in dollars per share)		$ 2.66	$ 2.42	$ 2.20
[1]	Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis and the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests prior to March 13, 2018, when these were redeemed for Accenture plc Class A ordinary shares. 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.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Statement of Comprehensive Income [Abstract]
Net Income	$ 4,214,594	$ 3,634,932	$ 4,349,603
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	(305,225)	149,920	(66,459)
Defined benefit plans	21,335	368,885	(285,885)
Cash flow hedges	(198,645)	46,624	101,299
Investments	1,148	1,507	1,297
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	(481,387)	566,936	(249,748)
Other comprehensive income (loss) attributable to noncontrolling interests	(2,233)	31,724	(7,881)
COMPREHENSIVE INCOME	3,730,974	4,233,592	4,091,974
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	3,578,520	4,012,085	3,862,144
Comprehensive income attributable to noncontrolling interests	152,454	221,507	229,830
COMPREHENSIVE INCOME	$ 3,730,974	$ 4,233,592	$ 4,091,974

CONSOLIDATED SHAREHOLDERS' EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENTS - USD ($) $ 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 Shareholder's Equity	Noncontrolling Interests
Beginning Balance at Aug. 31, 2015	$ 6,647,571	$ 57	$ 18	$ 1	$ 1,031,203	$ 4,516,810	$ (11,472,400)	$ 13,470,008	$ (1,411,972)	$ 6,133,725	$ 513,846
Beginning Balance (in shares) at Aug. 31, 2015		40,000	804,758,000	23,335,000
Beginning Balance Treasury (in shares) at Aug. 31, 2015							(178,096,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	4,349,603							4,111,892		4,111,892	237,711
Other comprehensive income (loss)	(257,629)								(249,748)	(249,748)	(7,881)
Income tax benefit on share-based compensation plans	112,562					112,562				112,562
Purchases of Class A ordinary shares	(2,532,796)					103,760	$ (2,532,796)			(2,429,036)	(103,760)
Purchases of Class A ordinary shares (in shares)							(23,848,000)
Cancellation of treasury shares	0		$ (4)			(2,923,579)	$ 11,199,016	(8,275,433)		0
Cancellation of treasury shares (in shares)			(163,016,000)				163,016,000
Share-based compensation expense	758,176				701,923	56,253				758,176
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	(72,193)			$ (1)		(68,481)				(68,482)	(3,711)
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)				(1,418,000)
Issuances of Class A ordinary shares:
Employee share programs	591,357		$ 1		(785,141)	1,138,304	$ 214,273			567,437	23,920
Employee share programs (in shares)			11,686,000				5,358,000
Upon redemption of Accenture Holdings plc ordinary shares (in shares)			775,000
Upon redemption of Accenture Holdings plc ordinary shares	0					3,541				3,541	(3,541)
Dividends	(1,438,138)				51,137			(1,423,316)		(1,372,179)	(65,959)
Other, net	30,863				5,006	(14,441)		(3,191)		(12,626)	43,489
Ending Balance at Aug. 31, 2016	8,189,376	$ 57	$ 15	$ 0	1,004,128	2,924,729	$ (2,591,907)	7,879,960	(1,661,720)	7,555,262	634,114
Ending Balance Treasury (in shares) at Aug. 31, 2016							(33,570,000)
Ending Balance (in shares) at Aug. 31, 2016		40,000	654,203,000	21,917,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	3,634,932							3,445,149		3,445,149	189,783
Other comprehensive income (loss)	598,660								566,936	566,936	31,724
Purchases of Class A ordinary shares	(2,552,880)					98,039	$ (2,552,880)			(2,454,841)	(98,039)
Purchases of Class A ordinary shares (in shares)							(21,258,000)
Cancellation of treasury shares	0		$ (1)			(413,509)	$ 3,014,356	$ (2,600,846)		0
Cancellation of treasury shares (in shares)			(26,858,000)				26,858,000
Share-based compensation expense	795,235				755,011	40,224				795,235
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	(96,171)					(92,160)				(92,160)	(4,011)
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)				(1,386,000)
Issuances of Class A ordinary shares:
Employee share programs	676,045				(715,790)	975,322	$ 481,341			650,261	25,784
Employee share programs (in shares)			10,861,000				4,521,000	(90,612,000)
Upon redemption of Accenture Holdings plc ordinary shares (in shares)			760,000
Upon redemption of Accenture Holdings plc ordinary shares	0					5,595				5,595	(5,595)
Dividends	(1,567,578)				51,677			$ (1,550,411)		(1,498,734)	(68,844)
Other, net	32,581					(21,841)		(1,385)		(23,226)	55,807
Ending 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
Ending Balance Treasury (in shares) at Aug. 31, 2017							(23,449,000)
Ending Balance (in shares) at Aug. 31, 2017		40,000	638,966,000	20,531,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	4,214,594							4,059,907		4,059,907	154,687
Other comprehensive income (loss)	(483,620)								(481,387)	(481,387)	(2,233)
Purchases of Class A ordinary shares	$ (2,554,084)					49,766	$ (2,554,084)			(2,504,318)	(49,766)
Purchases of Class A ordinary shares (in shares)	(16,706,190)						(16,706,000)
Cancellation of treasury shares	$ 0					(206,782)	$ 1,582,067	$ (1,375,285)		0
Cancellation of treasury shares (in shares)			(11,621,000)				11,621,000
Share-based compensation expense	976,908				913,801	63,107				976,908
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares	(85,010)					(80,169)				(80,169)	(4,841)
Purchases/redemptions of Accenture Holdings plc ordinary shares, Accenture Canada Holdings Inc. exchangeable shares and Class X ordinary shares (in shares)				(821,000)
Issuances of Class A ordinary shares:
Employee share programs	753,146				(829,085)	1,132,024	$ 504,159			738,442	14,704
Employee share programs (in shares)			10,077,000				4,201,000	(68,656,000)
Upon redemption of Accenture Holdings plc ordinary shares (in shares)			25,906,000	(19,054,000)
Upon redemption of Accenture Holdings plc ordinary shares	0		$ 1			408,652				408,653	(408,653)
Dividends	(1,708,724)				54,881			$ (1,725,953)		(1,671,072)	(37,652)
Other, net	(98,822)					(12,233)		(19,455)		(31,688)	(67,134)
Ending Balance at Aug. 31, 2018	$ 10,724,588	$ 57	$ 15	$ 0	$ 1,234,623	$ 4,870,764	$ (2,116,948)	$ 7,952,413	$ (1,576,171)	$ 10,364,753	$ 359,835
Ending Balance Treasury (in shares) at Aug. 31, 2018							(24,333,000)
Ending Balance (in shares) at Aug. 31, 2018		40,000	663,328,000	656,000

CONSOLIDATED CASH FLOWS STATEME

CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income		$ 4,214,594	$ 3,634,932	$ 4,349,603
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities—
Depreciation, amortization and asset impairments	[1]	926,776	801,789	729,052
Share-based compensation expense		976,908	795,235	758,176
Pension settlement charge		0	460,908	0
(Gain) loss on sale of businesses		0	252	(848,823)
Deferred income taxes, net		94,000	(364,133)	65,940
Other, net		7,609	88,123	(53,706)
Change in assets and liabilities, net of acquisitions—
Receivables from clients, net		(476,041)	(169,714)	(177,156)
Unbilled services, current and non-current, net		(234,763)	96,392	(192,912)
Other current and non-current assets		(510,102)	(415,568)	(655,876)
Accounts payable		(167,971)	173,712	72,626
Deferred revenues, current and non-current		176,853	(38,954)	302,738
Accrued payroll and related benefits		646,416	(117,725)	386,018
Income taxes payable, current and non-current		183,933	15,721	(158,970)
Other current and non-current liabilities		188,479	12,069	90,690
Net cash provided by (used in) operating activities		6,026,691	4,973,039	4,667,400
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(619,187)	(515,919)	(496,566)
Purchases of businesses and investments, net of cash acquired		(657,546)	(1,704,188)	(932,542)
Proceeds from the sale of businesses and investments, net of cash transferred		20,197	(24,035)	814,538
Proceeds from sales of property and equipment		6,932	10,263	4,220
Net cash provided by (used in) investing activities		(1,249,604)	(2,233,879)	(610,350)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of ordinary shares		753,146	676,045	591,357
Purchases of shares		(2,639,094)	(2,649,051)	(2,604,989)
Proceeds from (repayments of) long-term debt, net		(4,195)	(2,120)	(1,059)
Cash dividends paid		(1,708,724)	(1,567,578)	(1,438,138)
Other, net		(110,161)	(17,531)	(36,389)
Net cash provided by (used in) financing activities		(3,709,028)	(3,560,235)	(3,489,218)
Effect of exchange rate changes on cash and cash equivalents		(133,559)	42,326	(22,989)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		934,500	(778,749)	544,843
CASH AND CASH EQUIVALENTS, beginning of period		4,126,860	4,905,609	4,360,766
CASH AND CASH EQUIVALENTS, end of period		5,061,360	4,126,860	4,905,609
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid		19,673	15,751	16,285
Income taxes paid, net		$ 1,373,244	$ 1,288,788	$ 1,425,480
[1]	Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2018
Accounting Policies [Abstract]
Description of Business and Accounting Policies	Accenture plc is one of the world’s leading organizations providing consulting, technology and outsourcing services and operates globally with one common brand and business model designed to enable it to provide clients around the world with the same high level of service. Drawing on a combination of industry and functional expertise, technology capabilities and alliances, and global delivery resources, Accenture plc seeks to provide differentiated services that help clients measurably improve their business performance and create sustainable value for their customers and stakeholders. Accenture plc’s global delivery model enables it to provide high-quality, cost-effective solutions to clients. Basis of Presentation The Consolidated Financial Statements include the accounts of Accenture plc, an Irish company, and our controlled subsidiary companies. Accenture plc is an Irish public limited company, which operates its business through its subsidiaries. Prior to March 13, 2018, Accenture plc’s only business was to hold ordinary and deferred shares in, and to act as the controlling shareholder of, its subsidiary, Accenture Holdings plc, an Irish public limited company. We operated our business through Accenture Holdings plc and subsidiaries of Accenture Holdings plc. Accenture plc controlled Accenture Holdings plc’s management and operations and consolidated Accenture Holdings plc’s results in our Consolidated Financial Statements. On March 13, 2018, Accenture Holdings plc merged with and into Accenture plc, with Accenture plc as the surviving entity. As a result, all of the assets and liabilities of Accenture Holdings plc were acquired by Accenture plc, and Accenture Holdings plc ceased to exist. In connection with this internal merger, shareholders of Accenture Holdings plc (other than Accenture entities that held shares of Accenture Holdings plc), who primarily consisted of current and former members of Accenture Leadership and their permitted transferees, received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, and Accenture plc redeemed all Class X ordinary shares of Accenture plc owned by such shareholders. All references to Accenture Holdings plc included in this report with respect to periods prior to August 26, 2015 reflect the activity and/or balances of Accenture SCA (the predecessor of Accenture Holdings plc). The shares of Accenture Holdings plc (for applicable periods) and Accenture Canada Holdings Inc. held by persons other than us are treated as a noncontrolling interest in the Consolidated Financial Statements. The noncontrolling interest percentages were less than 1% and 4% as of August 31, 2018 and 2017 , respectively. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2018 ” means the 12-month period that ended on August 31, 2018 . All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year. The preparation of the Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may be different from those estimates. Revenue Recognition Revenues from contracts for technology integration consulting services where we design/redesign, build and implement new or enhanced systems applications and related processes for our clients are recognized on the percentage-of-completion method, which involves calculating the percentage of services provided during the reporting period compared to the total estimated services to be provided over the duration of the contract. Contracts for technology integration consulting services generally span six months to two years. Estimated revenues used in applying the percentage-of-completion method include estimated incentives for which achievement of defined goals is deemed probable. This method is followed where reasonably dependable estimates of revenues and costs can be made. Estimates of total contract revenues and costs are continuously monitored during the term of the contract, and recorded revenues and estimated costs are subject to revision as the contract progresses. Such revisions may result in increases or decreases to revenues and income and are reflected in the Consolidated Financial Statements in the periods in which they are first identified. If our estimates indicate that a contract loss will occur, a loss provision is recorded in the period in which the loss first becomes probable and reasonably estimable. Contract losses are determined to be the amount by which the estimated total direct and indirect costs of the contract exceed the estimated total revenues that will be generated by the contract and are included in Cost of services and classified in Other accrued liabilities. Revenues from contracts for non-technology integration consulting services with fees based on time and materials or cost-plus are recognized as the services are performed and amounts are earned. We consider amounts to be earned once evidence of an arrangement has been obtained, services are delivered, fees are fixed or determinable, and collectibility is reasonably assured. In such contracts, our efforts, measured by time incurred, typically are provided in less than a year and represent the contractual milestones or output measure, which is the contractual earnings pattern. For non-technology integration consulting contracts with fixed fees, we recognize revenues as amounts become billable in accordance with contract terms, provided the billable amounts are not contingent, are consistent with the services delivered and are earned. Contingent or incentive revenues relating to non-technology integration consulting contracts are recognized when the contingency is satisfied and we conclude the amounts are earned. Outsourcing contracts typically span several years and involve complex delivery, often through multiple workforces in different countries. In a number of these arrangements, we hire client employees and become responsible for certain client obligations. Revenues are recognized on outsourcing contracts as amounts become billable in accordance with contract terms, unless the amounts are billed in advance of performance of services, in which case revenues are recognized when the services are performed and amounts are earned. Revenues from time-and-materials or cost-plus contracts are recognized as the services are performed. In such contracts, our effort, measured by time incurred, represents the contractual milestones or output measure, which is the contractual earnings pattern. Revenues from unit-priced contracts are recognized as transactions are processed based on objective measures of output. Revenues from fixed-price contracts are recognized on a straight-line basis, unless revenues are earned and obligations are fulfilled in a different pattern. Outsourcing contracts can also include incentive payments for benefits delivered to clients. Revenues relating to such incentive payments are recorded when the contingency is satisfied and we conclude the amounts are earned. Costs related to delivering outsourcing services are expensed as incurred with the exception of certain transition costs related to the set-up of processes, personnel and systems, which are deferred during the transition period and expensed evenly over the period outsourcing services are provided. The deferred costs are specific internal costs or incremental external costs directly related to transition or set-up activities necessary to enable the outsourced services. Generally, deferred amounts are protected in the event of early termination of the contract and are monitored regularly for impairment. Impairment losses are recorded when projected remaining undiscounted operating cash flows of the related contract are not sufficient to recover the carrying amount of contract assets. Deferred transition costs were $690,868 and $739,212 as of August 31, 2018 and 2017 , respectively, and are included in Deferred contract costs. Deferred transition amortization expense for fiscal 2018 , 2017 and 2016 was $333,118 , $289,555 , and $283,434 , respectively. Amounts billable to the client for transition or set-up activities are deferred and recognized as revenue evenly over the period outsourcing services are provided. Deferred transition revenues were $581,395 and $606,095 as of August 31, 2018 and 2017 , respectively, and are included in non-current Deferred revenues. Contract acquisition and origination costs are expensed as incurred. We enter into contracts that may consist of multiple deliverables. These contracts may include any combination of technology integration consulting services, non-technology integration consulting services or outsourcing services described above. Revenues for contracts with multiple deliverables are allocated based on the lesser of the element’s relative selling price or the amount that is not contingent on future delivery of another deliverable. The selling price of each deliverable is determined by obtaining third party evidence of the selling price for the deliverable and is based on the price charged when largely similar services are sold on a standalone basis by us to similarly situated customers. If the amount of non-contingent revenues allocated to a deliverable accounted for under the percentage-of-completion method of accounting is less than the costs to deliver such services, then such costs are deferred and recognized in future periods when the revenues become non-contingent. Revenues are recognized in accordance with our accounting policies for the separate deliverables when the services have value on a stand-alone basis, selling price of the separate deliverables exists and, in arrangements that include a general right of refund relative to the completed deliverable, performance of the in-process deliverable is considered probable and substantially in our control. While determining fair value and identifying separate deliverables require judgment, generally fair value and the separate deliverables are readily identifiable as we also sell those deliverables unaccompanied by other deliverables. Revenues recognized in excess of billings are recorded as Unbilled services. Billings in excess of revenues recognized are recorded as Deferred revenues until revenue recognition criteria are met. Client prepayments (even if nonrefundable) are deferred and recognized over future periods as services are delivered or performed. Revenues before reimbursements (“net revenues”) include the margin earned on computer hardware, software and related services resale, as well as revenues from alliance agreements. Reimbursements include billings for travel and other out-of-pocket expenses and third-party costs, such as the cost of hardware, software and related services resale. In addition, Reimbursements include allocations from gross billings to record an amount equivalent to reimbursable costs, where billings do not specifically identify reimbursable expenses. We report revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions. Employee Share-Based Compensation Arrangements Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates. Income Taxes We calculate and provide for income taxes in each of the tax jurisdictions in which we operate. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax and financial statement bases of assets and liabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized. We establish liabilities or reduce assets when we believe tax positions are not more likely than not of being sustained if challenged. Recognized tax positions are measured at the largest amount of benefit greater than 50 percent likely of being realized. Each fiscal quarter, we evaluate tax positions and adjust the related tax assets and liabilities in light of changing facts and circumstances. Translation of Non-U.S. Currency Amounts Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated at average foreign currency exchange rates prevailing during the fiscal year. Translation adjustments are included in Accumulated other comprehensive income (loss). Gains and losses arising from intercompany foreign currency transactions that are of a long-term investment nature are reported in the same manner as translation adjustments. Cash and Cash Equivalents Cash and cash equivalents consist of all cash balances and liquid investments with original maturities of three months or less, including certificates of deposit and time deposits. Cash and cash equivalents also include restricted cash of $45,658 and $45,547 as of August 31, 2018 and 2017 , respectively, which primarily relates to cash held to meet certain insurance requirements. As a result of certain subsidiaries’ cash management systems, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are classified as Current portion of long term debt and bank borrowings. Client Receivables, Unbilled Services and Allowances We record our client receivables and unbilled services at their face amounts less allowances. On a periodic basis, we evaluate our receivables and unbilled services and establish allowances based on historical experience and other currently available information. As of August 31, 2018 and 2017 , total allowances recorded for client receivables and unbilled services were $49,913 and $74,450 , respectively. The allowance reflects our best estimate of collectibility risks on outstanding receivables and unbilled services. In limited circumstances, we agree to extend financing to certain clients. The terms vary by contract, but generally payment for services is contractually linked to the achievement of specified performance milestones. Concentrations of Credit Risk Our financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments, client receivables and unbilled services, are exposed to concentrations of credit risk. We place our cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limit the amount of credit exposure with any one financial institution and conduct ongoing evaluations of the credit worthiness of the financial institutions with which we do business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited. Investments All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Non-current investments are primarily non-marketable equity securities of privately held companies and are accounted for using either the equity or cost methods of accounting, in accordance with the requirements of Accounting Standards Codification (“ASC”) 323, Investments—Equity Method and Joint Ventures. Interest and amortization of premiums and discounts for debt securities are included in Interest income. Cost method investments are periodically assessed for other-than-temporary impairment. For investments in privately held companies, if there are no identified events or circumstances that would have a significant adverse effect on the fair value of the investment, the fair value is not estimated. If an investment is deemed to have experienced an other-than-temporary decline below its cost basis, we reduce the carrying amount of the investment to its quoted or estimated fair value, as applicable, and establish a new cost basis for the investment. Property and Equipment Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives: Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years Goodwill Goodwill represents the excess of the purchase price of an acquired entity over the fair value of net assets acquired. We review the recoverability of goodwill by reportable operating segment annually, or more frequently when indicators of impairment exist. Based on the results of our annual impairment analysis, we determined that no impairment existed as of August 31, 2018 or 2017 , as each reportable operating segment’s estimated fair value substantially exceeded its carrying value. Long-Lived Assets Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and a loss is recorded equal to the amount required to reduce the carrying amount to fair value. Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one to fifteen years. Operating Expenses Selected components of operating expenses were as follows: Fiscal 2018 2017 2016 Research and development costs $ 790,779 $ 704,317 $ 643,407 Advertising costs 78,464 79,883 80,601 Provision for (release of) doubtful accounts (1) (1,060 ) 10,117 15,312 _______________ (1) For additional information, see “Client Receivables, Unbilled Services and Allowances”. New Accounting Pronouncements The following standards, issued by the Financial Accounting Standards Board (“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 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 we expect to 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. This could represent approximately a 3.3 percentage point increase in the annual effective tax rate for fiscal 2019. However, the actual impact of adoption will depend on numerous factors, including management’s expectations regarding recoverability of the related deferred taxes. Adoption will not have any impact on our cash flows. 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 expect revenue recognition across our portfolio of services to remain largely unchanged. However, the guidance will change the timing of revenue recognition in certain areas, including earlier recognition for certain variable fees and consulting services and later recognition for reimbursable expenses on certain contracts, which will be recognized with other revenues rather than when the expenses are incurred. These impacts are not expected to be material. We adopted the ASU on September 1, 2018, using the modified retrospective method. The estimated cumulative effect adjustment to retained earnings is not material to our Consolidated Financial Statements. 2016-02 : Leases and related updates 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 either a modified retrospective transition method or a cumulative effect adjustment to opening retained earnings in the period of 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. We will apply the cumulative effect method. 2017-07 :Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost The guidance amends certain presentation and disclosure requirements for employers that sponsor defined benefit pension and post-retirement medical plans. The new standard requires the service cost component of the net benefit cost to be in the same line item as other compensation in operating income and the other components of net benefit cost to be presented outside of operating income on a retrospective basis. September 1, 2018 The adoption of this ASU will require us to reclassify $58 million of operating expenses to non-operating expense for fiscal 2018 to conform with the fiscal 2019 treatment of these expenses.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Aug. 31, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	Basic and diluted earnings per share were calculated as follows: Fiscal 2018 2017 2016 Basic Earnings per share Net income attributable to Accenture plc $ 4,059,907 $ 3,445,149 $ 4,111,892 Basic weighted average Class A ordinary shares 628,451,742 620,104,250 624,797,820 Basic earnings per share $ 6.46 $ 5.56 $ 6.58 Diluted Earnings per share Net income attributable to Accenture plc $ 4,059,907 $ 3,445,149 $ 4,111,892 Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1) 95,063 149,131 195,560 Net income for diluted earnings per share calculation $ 4,154,970 $ 3,594,280 $ 4,307,452 Basic weighted average Class A ordinary shares 628,451,742 620,104,250 624,797,820 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 14,716,884 28,107,510 29,712,982 Diluted effect of employee compensation related to Class A ordinary shares 11,948,075 12,082,241 13,105,585 Diluted effect of share purchase plans related to Class A ordinary shares 179,449 169,226 153,887 Diluted weighted average Class A ordinary shares 655,296,150 660,463,227 667,770,274 Diluted earnings per share $ 6.34 $ 5.44 $ 6.45 _______________ (1) Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis and the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests prior to March 13, 2018, when these were redeemed for Accenture plc Class A ordinary shares. 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	12 Months Ended
	Aug. 31, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [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: Fiscal 2018 2017 2016 Foreign currency translation Beginning balance $ (770,043 ) $ (919,963 ) $ (853,504 ) Foreign currency translation (310,548 ) 164,073 (67,884 ) Income tax benefit (expense) 3,354 (988 ) 2,120 Portion attributable to noncontrolling interests 1,969 (13,165 ) (695 ) Foreign currency translation, net of tax (305,225 ) 149,920 (66,459 ) Ending balance (1,075,268 ) (770,043 ) (919,963 ) Defined benefit plans Beginning balance (440,619 ) (809,504 ) (523,619 ) Actuarial gains (losses) 19,862 49,565 (481,331 ) Pension settlement 3,030 509,793 — Prior service costs arising during the period (28,696 ) 847 1,561 Reclassifications into net periodic pension and 34,972 44,913 26,639 Income tax benefit (expense) (7,799 ) (219,817 ) 153,869 Portion attributable to noncontrolling interests (34 ) (16,416 ) 13,377 Defined benefit plans, net of tax 21,335 368,885 (285,885 ) Ending balance (419,284 ) (440,619 ) (809,504 ) Cash flow hedges Beginning balance 114,635 68,011 (33,288 ) Unrealized gain (loss) (169,958 ) 195,848 180,196 Reclassification adjustments into Cost of services (93,105 ) (118,840 ) (23,004 ) Income tax benefit (expense) 64,118 (28,309 ) (51,153 ) Portion attributable to noncontrolling interests 300 (2,075 ) (4,740 ) Cash flow hedges, net of tax (198,645 ) 46,624 101,299 Ending balance (2) (84,010 ) 114,635 68,011 Investments Beginning balance 1,243 (264 ) (1,561 ) Unrealized gain (loss) 1,455 1,758 2,231 Income tax benefit (expense) (305 ) (183 ) (873 ) Portion attributable to noncontrolling interests (2 ) (68 ) (61 ) Investments, net of tax 1,148 1,507 1,297 Ending balance 2,391 1,243 (264 ) Accumulated other comprehensive loss $ (1,576,171 ) $ (1,094,784 ) $ (1,661,720 ) _______________ (1) As of August 31, 2018 , $6,313 of net losses is expected to be reclassified into net periodic pension expense recognized in cost of services, sales and marketing and general and administrative costs in the next twelve months and $27,316 of net losses is expected to be reclassified into non-operating expenses in the next 12 months. (2) As of August 31, 2018 , $21,490 of net unrealized losses related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next twelve months.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Aug. 31, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	The components of Property and equipment, net were as follows: August 31, 2018 August 31, 2017 Buildings and land $ 60 $ 3,162 Computers, related equipment and software 1,625,950 1,611,641 Furniture and fixtures 374,294 393,351 Leasehold improvements 1,125,814 1,044,590 Property and equipment, gross 3,126,118 3,052,744 Total accumulated depreciation (1,862,098 ) (1,912,146 ) Property and equipment, net $ 1,264,020 $ 1,140,598 Depreciation expense for fiscal 2018, 2017 and 2016 was $423,471 , $362,817 and $327,736 , respectively.

BUSINESS COMBINATIONS AND DIVES

BUSINESS COMBINATIONS AND DIVESTITURE	12 Months Ended
	Aug. 31, 2018
Business Combination, Goodwill [Abstract]
BUSINESS COMBINATIONS AND DIVESTITURE	Business Combinations Fiscal 2018 During fiscal 2018 , we completed a number of individually immaterial acquisitions for total consideration of $596,148 , net of cash acquired. These acquisitions were completed primarily to expand our services and solutions offerings. In connection with these acquisitions, we recorded goodwill of $431,087 and intangible assets of $140,403 . The intangible assets primarily consist of customer-related and contract-in-progress intangibles, which are being amortized over one to twelve years. The goodwill was allocated among the reportable operating segments and is partially deductible for U.S. federal income tax purposes. Fiscal 2017 During fiscal 2017 , we completed a number of individually immaterial acquisitions for total consideration of $1,643,205 , net of cash acquired. These acquisitions were completed primarily to expand our services and solutions offerings. In connection with these acquisitions, we recorded goodwill of $1,350,969 and intangible assets of $328,776 . The intangible assets primarily consist of customer-related and contract-in-progress intangibles, which are being amortized over one to twelve years. The goodwill was allocated among the reportable operating segments and is partially deductible for U.S. federal income tax purposes. Fiscal 2016 On October 20, 2015 , we acquired Cloud Sherpas (through its holding company, Declarative Holdings, Inc.), a leader in cloud advisory and technology services, for approximately $409,424 , net of cash acquired. This acquisition enhances our ability to provide clients with cloud strategy and technology consulting, as well as cloud application implementation, integration and management services, and resulted in approximately 1,100 employees joining us. In connection with this acquisition, we recorded goodwill of $385,337 , which was allocated to all five reportable operating segments, and intangible assets of $66,522 , primarily related to customer-related intangibles. The goodwill is non-deductible for U.S. federal income tax purposes. The intangible assets are being amortized over one to seven years. The pro forma effects of this acquisition on our operations were not material. During fiscal 2016, we also completed other individually immaterial acquisitions for total consideration of $458,892 , net of cash acquired. These acquisitions were completed primarily to expand our services and solutions offerings. In connection with these acquisitions, we recorded goodwill of $382,326 and intangible assets of $109,981 . The intangible assets primarily consist of customer-related and technology intangibles, which are being amortized over one to ten years. The goodwill was allocated among the reportable operating segments and is partially deductible for U.S. federal income tax purposes. Divestitures Fiscal 2016 On January 26, 2016 , we completed the sale of Navitaire LLC (“Navitaire”), a wholly owned subsidiary that provides technology and business solutions to the airline industry, to Amadeus IT Group, S.A. (“Amadeus”). Concurrent with the sale, we also entered into several arrangements to provide services to Amadeus, principally infrastructure outsourcing, over five years. We received a total of $825,644 , net of transaction costs and cash divested, of which $214,500 was recorded as deferred revenue attributable to arrangements to provide services to Amadeus. In connection with the sale of Navitaire, we recorded a gain of $547,584 (reported in “Gain on sale of businesses” in the Consolidated Income Statements) and recorded related income taxes of $55,759 . Approximately 600 Navitaire employees transferred to Amadeus as a part of this sale. On August 1, 2016 , we completed the transfer of our Duck Creek business to Apax Partners LLP in exchange for $196,198 , net of transaction costs and cash divested, and a 40% non-controlling interest in the newly formed joint venture, Duck Creek Technologies LLC (“Duck Creek”). Duck Creek’s business is to accelerate the innovation of claims, billing and policy administration software for the insurance industry. In connection with the transaction, which resulted in the recording of the retained non-controlling interest at fair value, we recorded a gain of $301,239 (reported in “Gain on sale of businesses” in the Consolidated Income Statements) and related income tax expense of $48,286 . The fair value of our retained interest in Duck Creek was calculated based on the terms of the transfer and other factors related to the valuation of the non-controlling interest. Approximately 1,000 employees moved to Duck Creek as a part of this transaction.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Aug. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	Goodwill The changes in the carrying amount of goodwill by reportable operating segment were as follows: August 31, Additions/ Foreign August 31, Additions/ Foreign August 31, Communications, Media & $ 546,566 $ 220,406 $ 8,830 $ 775,802 $ 98,223 $ (8,516 ) $ 865,509 Financial Services 854,376 280,569 16,079 1,151,024 32,390 (21,348 ) 1,162,066 Health & Public Service 715,849 214,316 4,209 934,374 27,816 (3,142 ) 959,048 Products 1,112,991 564,519 20,630 1,698,140 270,701 (20,440 ) 1,948,401 Resources 379,655 56,447 6,910 443,012 13,163 (8,187 ) 447,988 Total $ 3,609,437 $ 1,336,257 $ 56,658 $ 5,002,352 $ 442,293 $ (61,633 ) $ 5,383,012 Goodwill includes immaterial adjustments related to prior period acquisitions. Intangible Assets Our definite-lived intangible assets by major asset class were as follows: August 31, 2017 August 31, 2018 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 809,683 $ (235,315 ) $ 574,368 $ 862,418 $ (299,702 ) $ 562,716 Technology 108,929 (65,453 ) 43,476 94,844 (55,690 ) 39,154 Patents 124,669 (62,543 ) 62,126 128,179 (66,659 ) 61,520 Other 52,342 (21,930 ) 30,412 50,490 (26,770 ) 23,720 Total $ 1,095,623 $ (385,241 ) $ 710,382 $ 1,135,931 $ (448,821 ) $ 687,110 Total amortization related to our intangible assets was $170,187 , $149,417 and $117,882 for fiscal 2018, 2017 and 2016 , respectively. Estimated future amortization related to intangible assets held at August 31, 2018 is as follows: Fiscal Year Estimated Amortization 2019 $ 142,050 2020 120,026 2021 107,162 2022 90,993 2023 77,285 Thereafter 149,594 Total $ 687,110

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Aug. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	In the normal course of business, we use derivative financial instruments to manage foreign currency exchange rate risk. Derivative transactions are governed by a uniform set of policies and procedures covering areas such as authorization, counterparty exposure and hedging practices. Positions are monitored using techniques such as market value and sensitivity analyses. We do not enter into derivative transactions for trading purposes. We classify cash flows from our derivative programs as cash flows from operating activities in the Consolidated Cash Flows Statements. Certain derivatives give rise to credit risks from the possible non-performance by counterparties. Credit risk is generally limited to the fair value of those contracts that are favorable to us, and the maximum amount of loss due to credit risk, based on the gross fair value of our derivative financial instruments that are in an asset position, was $59,145 as of August 31, 2018 . We utilize standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. These provisions may reduce our potential overall loss resulting from the insolvency of a counterparty and reduce a counterparty’s potential overall loss resulting from our insolvency. Additionally, these agreements contain early termination provisions triggered by adverse changes in a counterparty’s credit rating, thereby enabling us to accelerate settlement of a transaction prior to its contractual maturity and potentially decrease our realized loss on an open transaction. Similarly, a decrement in our credit rating could trigger a counterparty’s early termination rights, thereby enabling a counterparty to accelerate settlement of a transaction prior to its contractual maturity and potentially increase our realized loss on an open transaction. The aggregate fair value of our derivative instruments with credit-risk-related contingent features that were in a liability position as of August 31, 2018 was $140,690 . Our derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Fair values for derivative financial instruments are based on prices computed using third-party valuation models and are classified as Level 2 in accordance with the three-level hierarchy of fair value measurements. All of the significant inputs to the third-party valuation models are observable in active markets. Inputs include current market-based parameters such as forward rates, yield curves and credit default swap pricing. For additional information related to the three-level hierarchy of fair value measurements, see Note 10 (Retirement and Profit Sharing Plans) to these Consolidated Financial Statements. Cash Flow Hedges Certain of our subsidiaries are exposed to currency risk through their use of our global delivery resources. To mitigate this risk, we use foreign currency forward contracts to hedge the foreign exchange risk of the forecasted intercompany expenses denominated in foreign currencies for up to three years in the future. We have designated these derivatives as cash flow hedges. As of August 31, 2018 and 2017 , we held no derivatives that were designated as fair value or net investment hedges. In order for a derivative to qualify for hedge accounting, the derivative must be formally designated as a fair value, cash flow or net investment hedge by documenting the relationship between the derivative and the hedged item. The documentation includes a description of the hedging instrument, the hedged item, the risk being hedged, our risk management objective and strategy for undertaking the hedge, the method for assessing the effectiveness of the hedge and the method for measuring hedge ineffectiveness. Additionally, the hedge relationship must be expected to be highly effective at offsetting changes in either the fair value or cash flows of the hedged item at both inception of the hedge and on an ongoing basis. We assess the ongoing effectiveness of our hedges using the Hypothetical Derivative Method, which measures hedge ineffectiveness based on a comparison of the change in fair value of the actual derivative designated as the hedging instrument and the change in fair value of a hypothetical derivative. The hypothetical derivative would have terms that identically match the critical terms of the hedged item. We measure and record hedge ineffectiveness at the end of each fiscal quarter. For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statement during the period in which the hedged transaction is recognized. The amounts related to derivatives designated as cash flow hedges that were reclassified into Cost of services were a net gain of $93,105 , $118,840 and $23,004 during fiscal 2018 , 2017 and 2016 , respectively. The ineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Other income (expense), net in the Consolidated Income Statement and for fiscal 2018, 2017 and 2016 , was not material. In addition, we did not discontinue any cash flow hedges during fiscal 2018 , 2017 or 2016 . Other Derivatives We also use foreign currency forward contracts, which have not been designated as hedges, to hedge balance sheet exposures, such as intercompany loans. These instruments are generally short-term in nature, with typical maturities of less than one year, and are subject to fluctuations in foreign exchange rates. Realized gains or losses and changes in the estimated fair value of these derivatives were a net loss of $114,076 for fiscal 2018 , a net gain of $66,748 for fiscal 2017 , and a net loss of $84,293 for fiscal 2016 . Gains and losses on these contracts are recorded in Other income (expense), net in the Consolidated Income Statement and are offset by gains and losses on the related hedged items. Fair Value of Derivative Instruments The notional and fair values of all derivative instruments were as follows: August 31, August 31, Assets Cash Flow Hedges Other current assets $ 29,380 $ 133,935 Other non-current assets 1,065 82,770 Other Derivatives Other current assets 28,700 11,470 Total assets $ 59,145 $ 228,175 Liabilities Cash Flow Hedges Other accrued liabilities $ 50,870 $ 21,632 Other non-current liabilities 64,365 17,244 Other Derivatives Other accrued liabilities 25,455 12,242 Total liabilities $ 140,690 $ 51,118 Total fair value $ (81,545 ) $ 177,057 Total notional value $ 8,783,014 $ 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: August 31, August 31, Net derivative assets $ 23,599 $ 189,066 Net derivative liabilities 105,144 12,009 Total fair value $ (81,545 ) $ 177,057

BORROWINGS AND INDEBTEDNESS

BORROWINGS AND INDEBTEDNESS	12 Months Ended
	Aug. 31, 2018
Debt Disclosure [Abstract]
BORROWINGS AND INDEBTEDNESS	As of August 31, 2018 , we had the following borrowing facilities, including the issuance of letters of credit, to support general working capital purposes: Facility Borrowings Syndicated loan facility (1) $ 1,000,000 $ — Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 657,033 — Local guaranteed and non-guaranteed lines of credit (3) 230,165 — Total $ 1,887,198 $ — _______________ (1) This facility, which matures on December 22, 2020 , provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate, plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2018 and 2017 , we had no borrowings under the facility. (2) We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2018 and 2017 , we had no borrowings under these facilities. (3) We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2018 and 2017 , we had no borrowings under these various facilities. Under the borrowing facilities described above, we had an aggregate of $324,602 and $195,998 of letters of credit outstanding as of August 31, 2018 and 2017 , respectively. In addition, we had total outstanding debt of $25,013 and $25,070 as of August 31, 2018 and 2017 , respectively. In the fourth quarter of fiscal 2017, we entered into agreements that will allow us to establish a commercial paper program for short-term borrowings of up to $1 billion , backed by our syndicated loan facility.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	Fiscal 2018 2017 2016 Current taxes U.S. federal $ 70,050 $ 152,002 $ 314,121 U.S. state and local 3,574 17,269 38,255 Non-U.S. 1,425,875 1,175,962 835,653 Total current tax expense 1,499,499 1,345,233 1,188,029 Deferred taxes U.S. federal 219,034 (200,483 ) 8,588 U.S. state and local 57,044 (26,069 ) 1,056 Non-U.S. (182,078 ) (137,581 ) 56,296 Total deferred tax (benefit) expense 94,000 (364,133 ) 65,940 Total $ 1,593,499 $ 981,100 $ 1,253,969 The components of Income before income taxes were as follows: Fiscal 2018 2017 2016 U.S. sources (1) $ 645,943 $ 251,456 $ 1,047,909 Non-U.S. sources 5,162,150 4,364,576 4,555,663 Total $ 5,808,093 $ 4,616,032 $ 5,603,572 _______________ (1) Includes U.S. pension settlement charge of $509,793 for fiscal 2017. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (the “Tax Act”), which significantly changed U.S. tax law. The Tax Act lowered the U.S. statutory federal income tax rate from 35% to 21% , effective January 1, 2018, resulting in a blended U.S. statutory federal income tax rate of 25.7% for our fiscal year ended August 31, 2018 . Due to the recent enactment and the complexity involved in applying the provisions of the Tax Act, we had previously recorded provisional amounts in our financial statements. In the three months ended February 28, 2018 , we recognized a provisional tax expense of $136,724 primarily to remeasure our net deferred tax assets at the new, lower rates. In the three months ended May 31, 2018 , we recorded an adjustment of $40,927 to our provisional tax expense resulting from our continued analysis of the Tax Act. While we now consider our analysis of these items under the Tax Act to be complete, we have not yet made an accounting policy election to consider the taxes on our intercompany transactions in determining the amount of our valuation allowance. The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate was as follows: Fiscal 2018 2017 2016 U.S. federal statutory income tax rate 25.7 % 35.0 % 35.0 % U.S. state and local taxes, net 1.1 1.3 1.1 Non-U.S. operations taxed at lower rates (6.1 ) (16.3 ) (12.6 ) Final determinations (1) (1.9 ) (3.6 ) (2.1 ) Other net activity in unrecognized tax benefits 5.8 8.4 2.7 Divestitures — — (3.4 ) Excess tax benefits from share based payments (2.3 ) (2.7 ) — Changes in tax laws and rates 4.4 (1.5 ) — Other, net 0.7 0.7 1.7 Effective income tax rate 27.4 % 21.3 % 22.4 % _______________ (1) Final determinations include final agreements with tax authorities and expirations of statutes of limitations. As of August 31, 2018 , we had not recognized a deferred tax liability on $1,082,198 of undistributed earnings for certain foreign subsidiaries, because these earnings are intended to be indefinitely reinvested. If such earnings were distributed, some countries may impose additional taxes. The unrecognized deferred tax liability (the amount payable if distributed) is approximately $131,000 . Portions of our operations are subject to reduced tax rates or are free of tax under various tax holidays which expire between fiscal 2019 and 2022 . Some of the holidays are renewable at reduced levels, under certain conditions, with possible renewal periods through 2032 . The income tax benefits attributable to the tax status of these subsidiaries were estimated to be approximately $103,000 , $95,000 and $100,000 in fiscal 2018, 2017 and 2016 , respectively. Changes in tax laws and tax rates decreased our net deferred tax assets by $247,216 in fiscal 2018 and increased our net deferred tax assets by $68,724 in fiscal 2017 . The components of our deferred tax assets and liabilities included the following: August 31, August 31, Deferred tax assets Pensions $ 254,268 $ 294,850 Revenue recognition 110,424 163,393 Compensation and benefits 517,850 734,373 Share-based compensation 259,276 293,546 Tax credit carryforwards 400,253 1,419,506 Net operating loss carryforwards 119,130 204,803 Depreciation and amortization 97,459 97,076 Deferred amortization deductions 728,564 705,495 Indirect effects of unrecognized tax benefits 355,152 343,832 Other 150,740 122,590 2,993,116 4,379,464 Valuation allowance (451,775 ) (1,564,554 ) Total deferred tax assets 2,541,341 2,814,910 Deferred tax liabilities Revenue recognition (66,128 ) (80,683 ) Depreciation and amortization (214,396 ) (228,166 ) Investments in subsidiaries (138,417 ) (202,359 ) Other (161,322 ) (225,899 ) Total deferred tax liabilities (580,263 ) (737,107 ) Net deferred tax assets $ 1,961,078 $ 2,077,803 We recorded valuation allowances of $451,775 and $1,564,554 as of August 31, 2018 and 2017 , respectively, against deferred tax assets principally associated with certain tax credit and tax net operating loss carryforwards, as we believe it is more likely than not that these assets will not be realized. For all other deferred tax assets, we believe it is more likely than not that the results of future operations will generate sufficient taxable income to realize these deferred tax assets. During fiscal 2018 , we recorded a net decrease of $1,112,779 in the valuation allowance. Substantially all of this change related to the write-off of certain tax credit carryforwards for which we had a full valuation allowance. During fiscal 2017 , we recorded a net increase of $321,347 in the valuation allowance. The majority of this change related to valuation allowances on certain tax credit carryforwards, as we believed it was more likely than not that these assets would not be realized. We had tax credit carryforwards as of August 31, 2018 of $400,253 , of which $19,976 will expire between 2019 and 2028 , $1,838 will expire between 2029 and 2038 , and $378,439 has an indefinite carryforward period. We had net operating loss carryforwards as of August 31, 2018 of $478,274 . Of this amount, $216,476 expires between 2019 and 2028 , $11,080 expires between 2029 and 2038 , and $250,718 has an indefinite carryforward period. As of August 31, 2018 , we had $1,210,520 of unrecognized tax benefits, of which $818,638 , if recognized, would favorably affect our effective tax rate. As of August 31, 2017 , we had $945,850 of unrecognized tax benefits, of which $609,555 , if recognized, would favorably affect our effective tax rate. The remaining unrecognized tax benefits as of August 31, 2018 and 2017 of $391,882 and $336,295 , respectively, represent items recorded as offsetting tax benefits associated with the correlative effects of potential transfer pricing adjustments, state income taxes and timing adjustments. A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows: Fiscal 2018 2017 Balance, beginning of year $ 945,850 $ 985,755 Additions for tax positions related to the current year 349,343 204,321 Additions for tax positions related to prior years 317,215 254,274 Reductions for tax positions related to prior years (284,711 ) (250,135 ) Statute of limitations expirations (37,050 ) (41,544 ) Settlements with tax authorities (68,605 ) (221,999 ) Foreign currency translation (11,522 ) 15,178 Balance, end of year $ 1,210,520 $ 945,850 We recognize interest and penalties related to unrecognized tax benefits in the Provision for income taxes. During fiscal 2018, 2017 and 2016 , we recognized expense of $37,230 , $37,350 and $8,681 in interest and penalties, respectively. Accrued interest and penalties related to unrecognized tax benefits of $125,886 ( $114,631 , net of tax benefits) and $98,204 ( $87,417 , net of tax benefits) were reflected on our Consolidated Balance Sheets as of August 31, 2018 and 2017 , respectively. We are currently under audit by the U.S. Internal Revenue Service for fiscal 2016. We are also currently under audit in numerous state and non-U.S. tax jurisdictions. Although the outcome of tax audits is always uncertain and could result in significant cash tax payments, we do not believe the outcome of these audits will have a material adverse effect on our consolidated financial position or results of operations. With limited exceptions, we are no longer subject to income tax audits by taxing authorities for the years before 2009. We believe that it is reasonably possible that our unrecognized tax benefits could decrease by approximately $486,000 or increase by approximately $219,000 in the next 12 months as a result of settlements, lapses of statutes of limitations, tax audit activity and other adjustments. The majority of these amounts relate to transfer pricing matters in both U.S. and non-U.S. tax jurisdictions.

RETIREMENT AND PROFIT SHARING P

RETIREMENT AND PROFIT SHARING PLANS	12 Months Ended
	Aug. 31, 2018
Retirement Benefits [Abstract]
RETIREMENT AND PROFIT SHARING PLANS	Defined Benefit Pension and Postretirement Plans In the United States and certain other countries, we maintain and administer defined benefit retirement plans and postretirement medical plans for certain current, retired and resigned employees. In addition, our U.S. defined benefit pension plans include a frozen plan for former pre-incorporation partners, which is unfunded. Benefits under the employee retirement plans are primarily based on years of service and compensation during the years immediately preceding retirement or termination of participation in the plan. The defined benefit pension disclosures include our U.S. and material non-U.S. defined benefit pension plans. Assumptions The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense were as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2018 August 31, 2017 August 31, 2016 U.S. Non-U.S. Plans U.S. Non-U.S. Plans U.S. Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Discount rate for determining projected benefit obligation 4.00 % 3.29 % 3.75 % 2.83 % 3.50 % 2.40 % 3.98 % 3.73 % 3.51 % Discount rate for determining net periodic pension expense 3.75 % 2.83 % 3.50 % 2.40 % 4.50 % 3.47 % 3.73 % 3.51 % 4.46 % Long term rate of return on plan assets 4.25 % 3.56 % 4.25 % 3.52 % 4.75 % 3.99 % 3.64 % 4.13 % 4.54 % Rate of increase in future compensation for determining projected benefit obligation 2.23 % 3.67 % 2.25 % 3.63 % 2.57 % 3.47 % N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.25 % 3.63 % 2.57 % 3.47 % 3.60 % 3.56 % N/A N/A N/A We utilize a full yield curve approach to estimate the service and interest cost components by applying specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. This approach provides a correlation between projected benefit cash flows and the corresponding yield curve spot rates and provides a precise measurement of service and interest costs. The discount rate assumptions are based on the expected duration of the benefit payments for each of our defined benefit pension and postretirement plans as of the annual measurement date and are subject to change each year. The expected long-term rate of return on plan assets should, over time, approximate the actual long-term returns on defined benefit pension and postretirement plan assets and is based on historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the asset portfolio. Assumed U.S. Health Care Cost Trend Our U.S. postretirement plan assumed annual rate of increase in the per capita cost of health care benefits is 6.9% for the plan year ending June 30, 2019. The rate is assumed to decrease on a straight-line basis to 4.5% for the plan year ending June 30, 2038 and remain at that level thereafter. A one percentage point increase in the assumed health care cost trend rates would increase the benefit obligation by $79,766 , while a one percentage point decrease would reduce the benefit obligation by $62,785 . U.S. Defined Benefit Pension Plan Settlement Charges In May 2017, we settled our U.S. pension plan obligations. Plan participants elected to receive either a lump-sum distribution or to transfer benefits to a third-party annuity provider. As a result of the settlement, we were relieved of any further obligation under our U.S. pension plan. During fiscal 2017, we recorded a pension settlement charge of $509,793 , and related income tax benefits of $198,219 . The charge primarily consisted of unrecognized actuarial losses of $460,908 previously included in Accumulated other comprehensive loss. In connection with the settlement, we made a $118,500 cash contribution ( $48,885 related to additional actuarial losses and $69,615 to fund previously recorded pension liabilities). In connection with the plan termination, we created a separate defined benefit plan, with substantially the same terms as the terminated plan, for approximately 600 active employees who are currently eligible to accrue benefits. Pension and Postretirement Expense Pension expense for fiscal 2018, 2017 and 2016 was $125,320 , $622,302 (including the above noted settlement charge) and $94,827 , respectively. Postretirement expense for fiscal 2018, 2017 and 2016 was not material to our Consolidated Financial Statements. Benefit Obligation, Plan Assets and Funded Status The changes in the benefit obligations, plan assets and funded status of our pension and postretirement benefit plans for fiscal 2018 and 2017 were as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, 2018 August 31, 2017 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Reconciliation of benefit obligation Benefit obligation, beginning of year $ 342,863 $ 1,816,462 $ 2,030,006 $ 1,758,110 $ 529,680 $ 500,964 Service cost 4,233 81,840 7,380 82,727 20,929 19,898 Interest cost 10,626 46,993 48,354 36,906 17,537 15,270 Participant contributions — 12,189 — 11,832 — — Acquisitions/divestitures/transfers — (121 ) — 15,664 — — Amendments — 28,696 — (847 ) — — Curtailment — (4,946 ) — — (2,782 ) — Pension settlement 4,289 (70,124 ) (1,612,824 ) — — — Actuarial (gain) loss (16,149 ) (25,942 ) (80,507 ) (76,066 ) (18,001 ) 5,084 Benefits paid (13,946 ) (69,841 ) (49,546 ) (47,233 ) (10,499 ) (13,047 ) Exchange rate impact — (42,494 ) — 35,369 (1,232 ) 1,511 Benefit obligation, end of year $ 331,916 $ 1,772,712 $ 342,863 $ 1,816,462 $ 535,632 $ 529,680 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 204,629 $ 1,154,128 $ 1,801,435 $ 1,081,154 $ 26,541 $ 27,130 Actual return on plan assets (5,278 ) 6,792 (63,919 ) 42,417 (505 ) (38 ) Acquisitions/divestitures/transfers — — — 818 — — Employer contributions 20,882 109,292 129,483 67,300 13,176 12,496 Participant contributions — 12,189 — 11,832 — — Pension settlement 4,289 (71,562 ) (1,612,824 ) — — — Benefits paid (13,946 ) (69,841 ) (49,546 ) (47,233 ) (10,499 ) (13,047 ) Exchange rate impact — (13,622 ) — (2,160 ) — — Fair value of plan assets, end of year $ 210,576 $ 1,127,376 $ 204,629 $ 1,154,128 $ 28,713 $ 26,541 Funded status, end of year $ (121,340 ) $ (645,336 ) $ (138,234 ) $ (662,334 ) $ (506,919 ) $ (503,139 ) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 6,757 $ 106,621 $ 2,127 $ 64,461 $ — $ — Current liabilities (10,854 ) (27,306 ) (11,047 ) (21,015 ) (1,856 ) (1,659 ) Non-current liabilities (117,243 ) (724,651 ) (129,314 ) (705,780 ) (505,063 ) (501,480 ) Funded status, end of year $ (121,340 ) $ (645,336 ) $ (138,234 ) $ (662,334 ) $ (506,919 ) $ (503,139 ) Accumulated Other Comprehensive Loss The pre-tax accumulated net loss and prior service (credit) cost recognized in Accumulated other comprehensive loss as of August 31, 2018 and 2017 was as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Net loss $ 105,580 $ 357,250 $ 112,015 $ 386,428 $ 114,827 $ 142,197 Prior service (credit) cost — 22,293 — (5,222 ) 23,671 27,656 Accumulated other comprehensive loss, pre-tax $ 105,580 $ 379,543 $ 112,015 $ 381,206 $ 138,498 $ 169,853 Funded Status for Defined Benefit Plans The accumulated benefit obligation for defined benefit pension plans as of August 31, 2018 and 2017 was as follows: August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation $ 325,152 $ 1,614,649 $ 333,588 $ 1,651,869 The following information is provided for defined benefit pension plans and postretirement plans with projected benefit obligations in excess of plan assets and for defined benefit pension plans with accumulated benefit obligations in excess of plan assets as of August 31, 2018 and 2017 : Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Projected benefit obligation in excess of plan assets Projected benefit obligation $ 128,097 $ 1,009,762 $ 342,863 $ 1,037,634 $ 535,632 $ 529,680 Fair value of plan assets — 257,805 202,502 310,839 28,713 26,541 August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation in excess of plan assets Accumulated benefit obligation $ 128,097 $ 848,217 $ 138,476 $ 810,330 Fair value of plan assets — 220,220 — 208,559 Investment Strategies U.S. Pension Plans The overall investment objective of the defined benefit pension plans is to match the duration of the plans’ assets to the plans’ liabilities while managing risk in order to meet current defined benefit pension obligations. The plans’ future prospects, their current financial conditions, our current funding levels and other relevant factors suggest that the plans can tolerate some interim fluctuations in market value and rates of return in order to achieve long-term objectives without undue risk to the plans’ ability to meet their current benefit obligations. We recognize that asset allocation of the defined benefit pension plans’ assets is an important factor in determining long-term performance. Actual asset allocations at any point in time may vary from the target asset allocations and will be dictated by current and anticipated market conditions, required cash flows and investment decisions of the investment committee and the pension plans’ investment funds and managers. Ranges are established to provide flexibility for the asset allocation to vary around the targets without the need for immediate rebalancing. Non-U.S. Pension Plans Plan assets in non-U.S. defined benefit pension plans conform to the investment policies and procedures of each plan and to relevant legislation. The pension committee or trustee of each plan regularly, but at least annually, reviews the investment policy and the performance of the investment managers. In certain countries, the trustee is also required to consult with us. Asset allocation decisions are made to provide risk adjusted returns that align with the overall investment strategy for each plan. Generally, the investment return objective of each plan is to achieve a total annualized rate of return that exceeds inflation over the long term by an amount based on the target asset allocation mix of that plan. In certain countries, plan assets are invested in funds that are required to hold a majority of assets in bonds, with a smaller proportion in equities. Also, certain plan assets are entirely invested in contracts held with the plan insurer, which determines the strategy. Defined benefit pension plans in certain countries are unfunded. Risk Management Plan investments are exposed to risks including market, interest rate and operating risk. In order to mitigate significant concentrations of these risks, the assets are invested in a diversified portfolio primarily consisting of fixed income instruments and equities. To minimize asset volatility relative to the liabilities, plan assets allocated to debt securities appropriately match the duration of individual plan liabilities. Equities are diversified between U.S. and non-U.S. index funds and are intended to achieve long term capital appreciation. Plan asset allocation and investment managers’ guidelines are reviewed on a regular basis. Plan Assets Our target allocation for fiscal 2019 and weighted-average plan assets allocations as of August 31, 2018 and 2017 by asset category for defined benefit pension plans were as follows: 2019 Target 2018 2017 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Asset Category Equity securities — % 26 % — % 20 % — % 30 % Debt securities 100 52 94 57 94 58 Cash and short-term investments — 2 6 2 6 2 Insurance contracts — 17 — 17 — 6 Other — 3 — 4 — 4 Total 100 % 100 % 100 % 100 % 100 % 100 % Fair Value Measurements Fair value is the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. The three-level hierarchy of fair value measurements is based on whether the inputs to those measurements are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. The fair-value hierarchy requires the use of observable market data when available and consists of the following levels: • Level 1—Quoted prices for identical instruments in active markets; • Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets; and • Level 3—Valuations derived from valuation techniques in which one or more significant inputs are unobservable. The fair values of defined benefit pension and postretirement plan assets as of August 31, 2018 were as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ — $ 222,061 $ — $ 222,061 Fixed Income Non-U.S. government debt securities 117,389 — — 117,389 Mutual fund debt securities 4 535,092 — 535,096 Cash and short-term investments 17,687 5,502 — 23,189 Insurance contracts — 72,820 114,960 187,780 Other — 41,861 — 41,861 Total $ 135,080 $ 877,336 $ 114,960 $ 1,127,376 There were no transfers between Levels 1 and 2 during fiscal 2018 . The level 3 assets are invested in an insurance buy-in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities. The U.S. Plans have $239,289 in Level 2 assets, primarily made up of U.S. corporate debt securities of $136,814 and U.S. government, state and local debt securities of $58,239 . The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2018: Level 3 Assets Fiscal 2018 Beginning balance $ — Purchases, sales and settlements 130,543 Changes in fair value (15,583 ) Ending Balance $ 114,960 Expected Contributions Generally, annual contributions are made at such times and in amounts as required by law and may, from time to time, exceed minimum funding requirements. We estimate we will pay approximately $93,973 in fiscal 2019 related to contributions to our U.S. and non-U.S. defined benefit pension plans and benefit payments related to the unfunded frozen plan for former pre-incorporation partners. We have not determined whether we will make additional voluntary contributions for our defined benefit pension plans. Our postretirement plan contributions in fiscal 2019 are not expected to be material to our Consolidated Financial Statements. Estimated Future Benefit Payments Benefit payments for defined benefit pension plans and postretirement plans, which reflect expected future service, as appropriate, are expected to be paid as follows: Pension Plans Postretirement Plans U.S. Plans Non-U.S. U.S. and Non-U.S. Plans 2019 $ 14,168 $ 61,593 $ 14,052 2020 15,013 72,592 15,879 2021 15,795 82,049 17,811 2022 16,621 88,100 19,823 2023 17,317 103,213 22,458 2024-2028 96,921 522,427 150,083 Defined Contribution Plans In the United States and certain other countries, we maintain and administer defined contribution plans for certain current, retired and resigned employees. Total expenses recorded for defined contribution plans were $485,736 , $454,124 and $419,932 in fiscal 2018, 2017 and 2016 , respectively.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Aug. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
SHARE-BASED COMPENSATION	Share Incentive Plans The Amended and Restated Accenture plc 2010 Share Incentive Plan, as amended and approved by our shareholders in 2018 (the “Amended 2010 SIP”), is administered by the Compensation Committee of the Board of Directors of Accenture and provides for the grant of nonqualified share options, incentive stock options, restricted share units and other share-based awards. A maximum of 99,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2018 , there were 24,266,070 shares available for future grants. Accenture plc Class A ordinary shares covered by awards that terminate, lapse or are cancelled may again be used to satisfy awards under the Amended 2010 SIP. We issue new Accenture plc Class A ordinary shares and shares from treasury for shares delivered under the Amended 2010 SIP. A summary of information with respect to share-based compensation is as follows: Fiscal 2018 2017 2016 Total share-based compensation expense included in Net income $ 976,908 $ 795,235 $ 758,176 Income tax benefit related to share-based compensation included in Net income (1) 404,124 349,114 236,423 _______________ (1) Prior to the adoption of ASU 2016-09 excess tax benefits for share-based compensation were not recognized in the provision for income taxes. Therefore, fiscal 2016 excludes $92,285 of excess tax benefits from the income tax provision. Restricted Share Units Under the Amended 2010 SIP, participants may be, and previously under the predecessor 2001 Share Incentive Plan were, granted restricted share units, each of which represent an unfunded, unsecured right to receive an Accenture plc Class A ordinary share on the date specified in the participant’s award agreement. The fair value of the awards is based on our stock price on the date of grant. The restricted share units granted under these plans are subject to cliff or graded vesting, generally ranging from two to seven years. For awards with graded vesting, compensation expense is recognized over the vesting term of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. Restricted share unit activity during fiscal 2018 was as follows: Number of Restricted Weighted Average Nonvested balance as of August 31, 2017 21,029,042 $ 101.88 Granted (1) 8,166,416 153.33 Vested (2) (8,692,766 ) 96.86 Forfeited (1,424,085 ) 109.83 Nonvested balance as of August 31, 2018 19,078,607 $ 125.59 _______________ (1) The weighted average grant-date fair value for restricted share units granted for fiscal 2018, 2017 and 2016 was $153.33 , $117.72 and $105.16 , respectively. (2) The total grant-date fair value of restricted share units vested for fiscal 2018, 2017 and 2016 was $842,002 , $726,324 and $796,620 , respectively. As of August 31, 2018 , there was $924,824 of total unrecognized restricted share unit compensation expense related to nonvested awards, which is expected to be recognized over a weighted average period of 1.2 years. As of August 31, 2018 , there were 598,447 restricted share units vested but not yet delivered as Accenture plc Class A ordinary shares. Stock Options There were no stock options granted during fiscal 2018, 2017 or 2016 . As of August 31, 2018 we had 12,274 stock options outstanding and exercisable at a weighted average exercise price of $39.46 and a weighted average remaining contractual term of 1.2 years. Employee Share Purchase Plan 2010 ESPP The Amended and Restated Accenture plc 2010 Employee Share Purchase Plan (the “2010 ESPP”) is a nonqualified plan that provides eligible employees of Accenture plc and its designated affiliates with an opportunity to purchase Accenture plc Class A ordinary shares through payroll deductions. Under the 2010 ESPP, eligible employees may purchase Accenture plc Class A ordinary shares through the Employee Share Purchase Plan (the “ESPP”) or the Voluntary Equity Investment Program (the “VEIP”). Under the ESPP, eligible employees may elect to contribute 1% to 10% of their eligible compensation during each semi-annual offering period (up to $7.5 per offering period) to purchase Accenture plc Class A ordinary shares at a discount. Under the VEIP, eligible members of Accenture Leadership may elect to contribute up to 30% of their eligible compensation towards the monthly purchase of Accenture plc Class A ordinary shares at fair market value. At the end of the VEIP program year, Accenture Leadership participants who did not withdraw from the program will be granted restricted share units under the Amended 2010 SIP equal to 50% of the number of shares purchased during that year and held by the participant as of the grant date. A maximum of 90,000,000 Accenture plc Class A ordinary shares may be issued under the 2010 ESPP. As of August 31, 2018 , we had issued 54,111,908 Accenture plc Class A ordinary shares under the 2010 ESPP. We issued 5,428,356 , 6,103,977 and 5,850,113 shares to employees in fiscal 2018, 2017 and 2016 , respectively, under the 2010 ESPP.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Aug. 31, 2018
Equity [Abstract]
SHAREHOLDERS' EQUITY	Accenture plc Ordinary Shares We have 40,000 authorized ordinary shares, par value €1 per share. Each ordinary share of Accenture plc entitles its holder to receive payments upon a liquidation of Accenture plc; however a holder of an ordinary share is not entitled to vote on matters submitted to a vote of shareholders of Accenture plc or to receive dividends. Class A Ordinary Shares An Accenture plc Class A ordinary share entitles its holder to one vote per share, and holders of those shares do not have cumulative voting rights. Each Class A ordinary share entitles its holder to a pro rata part of any dividend at the times and in the amounts, if any, which Accenture plc’s Board of Directors from time to time determines to declare, subject to any preferred dividend rights attaching to any preferred shares. Each Class A ordinary share is entitled on a winding-up of Accenture plc to be paid a pro rata part of the value of the assets of Accenture plc remaining after payment of its liabilities, subject to any preferred rights on liquidation attaching to any preferred shares. Class X Ordinary Shares Most of our partners who received Accenture Canada Holdings Inc. exchangeable shares in connection with our transition to a corporate structure received a corresponding number of Accenture plc Class X ordinary shares. An Accenture plc Class X ordinary share entitles its holder to one vote per share, and holders of those shares do not have cumulative voting rights. A Class X ordinary share does not entitle its holder to receive dividends, and holders of those shares are not entitled to be paid any amount upon a winding-up of Accenture plc. Accenture plc may redeem, at its option, any Class X ordinary share for a redemption price equal to the par value of the Class X ordinary share. Accenture plc has separately agreed with the original holders of Accenture Canada Holdings Inc. exchangeable shares not to redeem any Class X ordinary share of such holder if the redemption would reduce the number of Class X ordinary shares held by that holder to a number that is less than the number of Accenture Canada Holdings Inc. exchangeable shares owned by that holder, as the case may be. Accenture plc will redeem Class X ordinary shares upon the redemption or exchange of Accenture Canada Holdings Inc. exchangeable shares so that the aggregate number of Class X ordinary shares outstanding at any time does not exceed the aggregate number of Accenture Canada Holdings Inc. exchangeable shares outstanding. Class X ordinary shares are not transferable without the consent of Accenture plc. Equity of Subsidiaries Redeemable or Exchangeable for Accenture plc Class A Ordinary Shares Accenture Canada Holdings Inc. Exchangeable Shares Partners resident in Canada and New Zealand received Accenture Canada Holdings Inc. exchangeable shares in connection with our transition to a corporate structure. Holders of Accenture Canada Holdings Inc. exchangeable shares may exchange their shares for Accenture plc Class A ordinary shares at any time on a one-for-one basis. We may, at our option, satisfy this exchange with cash at a price per share generally equal to the market price of an Accenture plc Class A ordinary share at the time of the exchange. Each exchangeable share of Accenture Canada Holdings Inc. entitles its holder to receive distributions equal to any distributions to which an Accenture plc Class A ordinary share entitles its holder.

MATERIAL TRANSACTIONS AFFECTING

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	12 Months Ended
	Aug. 31, 2018
Equity [Abstract]
MATERIAL TRANSACTION AFFECTING SHAREHOLDERS' EQUITY	Share Purchases and Redemptions The Board of Directors of Accenture plc has authorized funding for our publicly announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares and for purchases and redemptions of Accenture plc Class A ordinary shares and Accenture Canada Holdings Inc. exchangeable shares, and prior to March 13, 2018, Accenture Holdings plc ordinary shares, held by current and former members of Accenture Leadership and their permitted transferees. As of August 31, 2018 , our aggregate available authorization was $950,443 for our publicly announced open-market share purchase and these other share purchase programs. Our share purchase activity during fiscal 2018 was as follows: Accenture plc Class A Accenture Holdings plc Shares Amount Shares Amount Open-market share purchases (1) 13,618,163 $ 2,083,762 — $ — Other share purchase programs — — 571,134 85,010 Other purchases (2) 3,088,027 470,322 — — Total 16,706,190 $ 2,554,084 571,134 $ 85,010 _______________ (1) We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees. (2) During fiscal 2018 , as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs. (3) In connection with the internal merger described in Note 1 (Summary of Significant Accounting Policies) in which Accenture Holdings plc merged with and into Accenture plc, shareholders of Accenture Holdings plc received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, after which Accenture Holdings plc ceased to exist. Accordingly, as of March 13, 2018 , there were no longer any ordinary shares of Accenture Holdings plc outstanding. Other Share Redemptions During fiscal 2018 , we issued 25,906,176 Accenture plc Class A ordinary shares. The merger, described in Note 1 (Summary of Significant Accounting Policies) resulted in 25,554,372 Accenture plc Class A ordinary shares being issued in exchange for Accenture Holdings plc shares on March 13, 2018 . Additionally, prior to the merger, we issued 351,804 Accenture plc Class A ordinary shares upon redemptions of an equivalent number of Accenture Holdings plc ordinary shares pursuant to a registration statement on Form S-3 (the “registration statement”). Under the registration statement we, at our option, could issue freely tradable Accenture plc Class A ordinary shares in lieu of cash upon redemptions of Accenture Holdings plc ordinary shares held by current and former members of Accenture Leadership and their permitted transferees. In connection with the merger of Accenture Holdings plc with and into Accenture plc, we have terminated the registration statement. Cancellation of Treasury Shares During fiscal 2018, we cancelled 11,620,621 Accenture plc Class A ordinary shares that were held as treasury shares and had an aggregate cost of $1,582,067 . The effect of the cancellation of these treasury shares was recognized in Class A ordinary shares and Additional paid-in capital with the residual recorded in Retained earnings. There was no effect on total shareholders’ equity as a result of this cancellation . Dividends Our dividend activity during fiscal 2018 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 May 15, 2018 1.33 April 12, 2018 853,831 April 10, 2018 1,279 855,110 Total Dividends $ 1,671,072 $ 37,652 $ 1,708,724 _______________ (1) The dividend for the three months ended May 31, 2018 included payments made to holders of Accenture Canada Holdings Inc. exchangeable shares while the dividend for the three months ended November 30, 2017 included payments made to holders of both Accenture Holdings plc ordinary shares and Accenture Canada Holdings Inc. exchangeable shares. See Note 1 (Summary of Significant Accounting Policies) for additional information on Accenture Holdings plc. 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. Subsequent Events On September 26, 2018 , the Board of Directors of Accenture plc declared a semi-annual cash dividend of $1.46 per share on its Class A ordinary shares for shareholders of record at the close of business on October 18, 2018 payable on November 15, 2018 . 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. In addition, on September 27, 2018 , we announced that we are changing the frequency of any cash dividend payments to shareholders during fiscal 2020 from semi-annual to quarterly. On September 26, 2018 , the Board of Directors of Accenture plc approved $5,000,000 in additional share repurchase authority bringing Accenture’s total outstanding authority to $5,950,443 .

LEASE COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Aug. 31, 2018
Leases [Abstract]
LEASE COMMITMENTS	We have operating leases, principally for office space, with various renewal options. Substantially all operating leases are non-cancelable or cancelable only by the payment of penalties. Rental expense in agreements with rent holidays and scheduled rent increases is recorded on a straight-line basis over the lease term. Rental expense, including operating costs and taxes, and sublease income from third parties during fiscal 2018, 2017 and 2016 was as follows: Fiscal 2018 2017 2016 Rental expense $ 653,531 $ 617,014 $ 578,149 Sublease income from third parties (28,219 ) (28,992 ) (26,403 ) Future minimum rental commitments under non-cancelable operating leases as of August 31, 2018 were as follows: Operating Operating 2019 $ 598,483 $ (28,083 ) 2020 543,125 (24,115 ) 2021 474,478 (17,221 ) 2022 411,002 (7,932 ) 2023 338,630 (7,661 ) Thereafter 1,285,763 (40,286 ) $ 3,651,481 $ (125,298 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Aug. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments Contingencies and Guarantees [Text Block]	Commitments We have the right to purchase at fair value, or if certain events occur may be required to purchase at fair value, the outstanding shares of our SinnerSchrader AG subsidiary. As of August 31, 2018, the fair value of the redeemable common stock of SinnerSchrader AG of $46,703 was included in Other accrued liabilities in the Consolidated Balance Sheets. During fiscal 2018, we purchased shares related to the remaining outstanding redeemable common stock and options on redeemable common stock of our Avanade Inc. subsidiary and eliminated the liability, which was $52,996 as of August 31, 2017 and was included 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 we may be obligated to indemnify clients with respect to certain matters. These arrangements with clients can include provisions whereby we have 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, our consulting arrangements may include warranty provisions that our solutions will substantially operate in accordance with the applicable system requirements. Indemnification provisions are also included in arrangements under which we agree 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, we have contractual recourse against third parties for certain payments we made in connection with arrangements where third-party nonperformance has given rise to the client’s claim. Payments we made under any of the arrangements described above are generally conditioned on the client making a claim, which may be disputed by us typically under dispute resolution procedures specified in the particular arrangement. The limitations of liability under these arrangements may be expressly limited or may not be expressly specified in terms of time and/or amount. As of August 31, 2018 and 2017 , our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $782,000 and $697,000 , respectively, of which all but approximately $130,000 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 August 31, 2018 , 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	12 Months Ended
	Aug. 31, 2018
Segment Reporting [Abstract]
SEGMENT REPORTING	Operating segments are components of an enterprise where separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision makers are our Chief Executive Officer and Chief Financial Officer. Our operating segments are managed separately because each operating segment represents a strategic business unit providing consulting and outsourcing services to clients in different industries. Our reportable operating segments are the 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: Fiscal 2018 Communications, Media & Financial Health & Products Resources Other (3) Total Net revenues $ 8,030,775 $ 8,237,982 $ 6,688,467 $ 10,854,339 $ 5,657,178 $ 104,709 $ 39,573,450 Depreciation and amortization (1) 176,232 161,451 171,084 271,853 146,156 — 926,776 Operating income 1,368,142 1,352,870 755,559 1,649,785 714,685 — 5,841,041 Net assets as of August 31 (2) 984,345 23,666 989,150 1,571,620 1,046,216 153,725 4,768,722 2017 Net revenues $ 6,884,738 $ 7,393,945 $ 6,177,846 $ 9,500,451 $ 4,847,073 $ 46,129 $ 34,850,182 Depreciation and amortization (1) 148,690 147,343 143,659 228,400 133,697 — 801,789 Operating income 1,048,786 1,207,391 772,785 1,558,680 554,760 (509,793 ) 4,632,609 Net assets as of August 31 (2) 916,325 155,386 911,605 1,299,898 953,820 112,264 4,349,298 2016 Net revenues $ 6,615,717 $ 7,031,053 $ 5,986,878 $ 8,395,038 $ 4,838,963 $ 15,074 $ 32,882,723 Depreciation and amortization (1) 141,356 139,518 134,788 206,806 106,584 — 729,052 Operating income 965,574 1,127,750 807,012 1,282,461 627,648 — 4,810,445 Net assets as of August 31 (2) 923,764 123,827 892,569 1,281,551 820,273 (137,761 ) 3,904,223 _______________ (1) Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control. (2) We do not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision makers include receivables from clients, current and non-current unbilled services, deferred contract costs and current and non-current deferred revenues. (3) Other operating income for fiscal 2017 represents the pension settlement charge. The accounting policies of the operating segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements. Revenues are attributed to geographic regions and countries based on where client services are supervised. Information regarding geographic regions and countries is as follows: Fiscal North America Europe Growth Markets Total 2018 Net revenues $ 17,849,010 $ 14,111,622 $ 7,612,818 $ 39,573,450 Reimbursements 927,266 738,062 364,650 2,029,978 Revenues 18,776,276 14,849,684 7,977,468 41,603,428 Property and equipment, net as of August 31 375,237 319,487 569,296 1,264,020 2017 Net revenues $ 16,290,842 $ 12,002,025 $ 6,557,315 $ 34,850,182 Reimbursements 963,911 625,073 326,312 1,915,296 Revenues 17,254,753 12,627,098 6,883,627 36,765,478 Property and equipment, net as of August 31 274,463 294,154 571,981 1,140,598 2016 Net revenues $ 15,653,290 $ 11,512,434 $ 5,716,999 $ 32,882,723 Reimbursements 970,248 637,212 307,478 1,914,938 Revenues 16,623,538 12,149,646 6,024,477 34,797,661 Property and equipment, net as of August 31 244,351 220,500 491,691 956,542 Our business in the United States represented 43% , 45% and 46% of our consolidated net revenues during fiscal 2018, 2017 and 2016 , respectively. No other country individually comprised 10% or more of our consolidated net revenues during these periods. Business in Ireland, our country of domicile, represented approximately 1% of our consolidated net revenues during each of fiscal 2018, 2017 and 2016 . We conduct business in Ireland and in the following countries that hold 10% or more of our total consolidated Property and equipment, net: August 31, 2018 August 31, 2017 August 31, 2016 United States 27 % 23 % 25 % India 19 25 25 Ireland 7 5 4 Revenues by type of work were as follows: Fiscal 2018 2017 2016 Consulting $ 21,573,983 $ 18,753,796 $ 17,867,891 Outsourcing 17,999,467 16,096,386 15,014,832 Net revenues 39,573,450 34,850,182 32,882,723 Reimbursements 2,029,978 1,915,296 1,914,938 Revenues $ 41,603,428 $ 36,765,478 $ 34,797,661

QUARTERLY DATA

QUARTERLY DATA	12 Months Ended
	Aug. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY DATA	Fiscal 2018 First Second Third Fourth Annual Net revenues $ 9,523,222 $ 9,585,442 $ 10,314,999 $ 10,149,787 $ 39,573,450 Reimbursements 531,271 482,390 523,855 492,462 2,029,978 Revenues 10,054,493 10,067,832 10,838,854 10,642,249 41,603,428 Cost of services before reimbursable expenses 6,470,962 6,737,048 6,995,871 6,926,656 27,130,537 Reimbursable expenses 531,271 482,390 523,855 492,462 2,029,978 Cost of services 7,002,233 7,219,438 7,519,726 7,419,118 29,160,515 Operating income 1,485,880 1,282,764 1,619,726 1,452,671 5,841,041 Net income 1,188,542 919,540 1,058,141 1,048,371 4,214,594 Net income attributable to Accenture plc 1,123,660 863,703 1,043,020 1,029,524 4,059,907 Weighted average Class A ordinary shares: —Basic 615,835,525 617,854,667 639,217,344 640,575,241 628,451,742 —Diluted 656,672,417 656,118,796 654,600,026 653,960,751 655,296,150 Earnings per Class A ordinary share: —Basic $ 1.82 $ 1.40 $ 1.63 $ 1.61 $ 6.46 —Diluted 1.79 1.37 1.60 1.58 6.34 Ordinary share price per share: —High $ 148.60 $ 165.58 $ 164.30 $ 169.92 $ 169.92 —Low 129.10 145.75 146.05 155.30 129.10 Fiscal 2017 First Second Third Fourth Annual Net revenues $ 8,515,517 $ 8,317,671 $ 8,867,036 $ 9,149,958 $ 34,850,182 Reimbursements 490,086 444,511 489,751 490,948 1,915,296 Revenues 9,005,603 8,762,182 9,356,787 9,640,906 36,765,478 Cost of services before reimbursable expenses 5,785,485 5,813,515 5,957,405 6,263,285 23,819,690 Reimbursable expenses 490,086 444,511 489,751 490,948 1,915,296 Cost of services 6,275,571 6,258,026 6,447,156 6,754,233 25,734,986 Operating income 1,331,959 1,138,653 865,435 1,296,562 4,632,609 Net income 1,059,749 887,208 704,801 983,174 3,634,932 Net income attributable to Accenture plc 1,004,476 838,752 669,468 932,453 3,445,149 Weighted average Class A ordinary shares: —Basic 621,569,764 621,999,948 619,436,804 617,515,125 620,104,250 —Diluted 663,752,830 661,079,375 658,770,425 658,384,196 660,463,227 Earnings per Class A ordinary share: —Basic $ 1.62 $ 1.35 $ 1.08 $ 1.51 $ 5.56 —Diluted 1.58 1.33 1.05 1.48 5.44 Ordinary share price per share: —High $ 124.96 $ 125.72 $ 126.53 $ 130.92 $ 130.92 —Low 108.83 112.31 114.82 119.10 108.83

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Aug. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	The Consolidated Financial Statements include the accounts of Accenture plc, an Irish company, and our controlled subsidiary companies. Accenture plc is an Irish public limited company, which operates its business through its subsidiaries. Prior to March 13, 2018, Accenture plc’s only business was to hold ordinary and deferred shares in, and to act as the controlling shareholder of, its subsidiary, Accenture Holdings plc, an Irish public limited company. We operated our business through Accenture Holdings plc and subsidiaries of Accenture Holdings plc. Accenture plc controlled Accenture Holdings plc’s management and operations and consolidated Accenture Holdings plc’s results in our Consolidated Financial Statements. On March 13, 2018, Accenture Holdings plc merged with and into Accenture plc, with Accenture plc as the surviving entity. As a result, all of the assets and liabilities of Accenture Holdings plc were acquired by Accenture plc, and Accenture Holdings plc ceased to exist. In connection with this internal merger, shareholders of Accenture Holdings plc (other than Accenture entities that held shares of Accenture Holdings plc), who primarily consisted of current and former members of Accenture Leadership and their permitted transferees, received one Class A ordinary share of Accenture plc for each share of Accenture Holdings plc that they owned, and Accenture plc redeemed all Class X ordinary shares of Accenture plc owned by such shareholders. All references to Accenture Holdings plc included in this report with respect to periods prior to August 26, 2015 reflect the activity and/or balances of Accenture SCA (the predecessor of Accenture Holdings plc). The shares of Accenture Holdings plc (for applicable periods) and Accenture Canada Holdings Inc. held by persons other than us are treated as a noncontrolling interest in the Consolidated Financial Statements. The noncontrolling interest percentages were less than 1% and 4% as of August 31, 2018 and 2017 , respectively. All references to years, unless otherwise noted, refer to our fiscal year, which ends on August 31. For example, a reference to “fiscal 2018 ” means the 12-month period that ended on August 31, 2018 . All references to quarters, unless otherwise noted, refer to the quarters of our fiscal year.
Use of Estimates	The preparation of the Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may be different from those estimates.
Revenue Recognition	Revenues from contracts for technology integration consulting services where we design/redesign, build and implement new or enhanced systems applications and related processes for our clients are recognized on the percentage-of-completion method, which involves calculating the percentage of services provided during the reporting period compared to the total estimated services to be provided over the duration of the contract. Contracts for technology integration consulting services generally span six months to two years. Estimated revenues used in applying the percentage-of-completion method include estimated incentives for which achievement of defined goals is deemed probable. This method is followed where reasonably dependable estimates of revenues and costs can be made. Estimates of total contract revenues and costs are continuously monitored during the term of the contract, and recorded revenues and estimated costs are subject to revision as the contract progresses. Such revisions may result in increases or decreases to revenues and income and are reflected in the Consolidated Financial Statements in the periods in which they are first identified. If our estimates indicate that a contract loss will occur, a loss provision is recorded in the period in which the loss first becomes probable and reasonably estimable. Contract losses are determined to be the amount by which the estimated total direct and indirect costs of the contract exceed the estimated total revenues that will be generated by the contract and are included in Cost of services and classified in Other accrued liabilities. Revenues from contracts for non-technology integration consulting services with fees based on time and materials or cost-plus are recognized as the services are performed and amounts are earned. We consider amounts to be earned once evidence of an arrangement has been obtained, services are delivered, fees are fixed or determinable, and collectibility is reasonably assured. In such contracts, our efforts, measured by time incurred, typically are provided in less than a year and represent the contractual milestones or output measure, which is the contractual earnings pattern. For non-technology integration consulting contracts with fixed fees, we recognize revenues as amounts become billable in accordance with contract terms, provided the billable amounts are not contingent, are consistent with the services delivered and are earned. Contingent or incentive revenues relating to non-technology integration consulting contracts are recognized when the contingency is satisfied and we conclude the amounts are earned. Outsourcing contracts typically span several years and involve complex delivery, often through multiple workforces in different countries. In a number of these arrangements, we hire client employees and become responsible for certain client obligations. Revenues are recognized on outsourcing contracts as amounts become billable in accordance with contract terms, unless the amounts are billed in advance of performance of services, in which case revenues are recognized when the services are performed and amounts are earned. Revenues from time-and-materials or cost-plus contracts are recognized as the services are performed. In such contracts, our effort, measured by time incurred, represents the contractual milestones or output measure, which is the contractual earnings pattern. Revenues from unit-priced contracts are recognized as transactions are processed based on objective measures of output. Revenues from fixed-price contracts are recognized on a straight-line basis, unless revenues are earned and obligations are fulfilled in a different pattern. Outsourcing contracts can also include incentive payments for benefits delivered to clients. Revenues relating to such incentive payments are recorded when the contingency is satisfied and we conclude the amounts are earned. Costs related to delivering outsourcing services are expensed as incurred with the exception of certain transition costs related to the set-up of processes, personnel and systems, which are deferred during the transition period and expensed evenly over the period outsourcing services are provided. The deferred costs are specific internal costs or incremental external costs directly related to transition or set-up activities necessary to enable the outsourced services. Generally, deferred amounts are protected in the event of early termination of the contract and are monitored regularly for impairment. Impairment losses are recorded when projected remaining undiscounted operating cash flows of the related contract are not sufficient to recover the carrying amount of contract assets. Deferred transition costs were $690,868 and $739,212 as of August 31, 2018 and 2017 , respectively, and are included in Deferred contract costs. Deferred transition amortization expense for fiscal 2018 , 2017 and 2016 was $333,118 , $289,555 , and $283,434 , respectively. Amounts billable to the client for transition or set-up activities are deferred and recognized as revenue evenly over the period outsourcing services are provided. Deferred transition revenues were $581,395 and $606,095 as of August 31, 2018 and 2017 , respectively, and are included in non-current Deferred revenues. Contract acquisition and origination costs are expensed as incurred. We enter into contracts that may consist of multiple deliverables. These contracts may include any combination of technology integration consulting services, non-technology integration consulting services or outsourcing services described above. Revenues for contracts with multiple deliverables are allocated based on the lesser of the element’s relative selling price or the amount that is not contingent on future delivery of another deliverable. The selling price of each deliverable is determined by obtaining third party evidence of the selling price for the deliverable and is based on the price charged when largely similar services are sold on a standalone basis by us to similarly situated customers. If the amount of non-contingent revenues allocated to a deliverable accounted for under the percentage-of-completion method of accounting is less than the costs to deliver such services, then such costs are deferred and recognized in future periods when the revenues become non-contingent. Revenues are recognized in accordance with our accounting policies for the separate deliverables when the services have value on a stand-alone basis, selling price of the separate deliverables exists and, in arrangements that include a general right of refund relative to the completed deliverable, performance of the in-process deliverable is considered probable and substantially in our control. While determining fair value and identifying separate deliverables require judgment, generally fair value and the separate deliverables are readily identifiable as we also sell those deliverables unaccompanied by other deliverables. Revenues recognized in excess of billings are recorded as Unbilled services. Billings in excess of revenues recognized are recorded as Deferred revenues until revenue recognition criteria are met. Client prepayments (even if nonrefundable) are deferred and recognized over future periods as services are delivered or performed. Revenues before reimbursements (“net revenues”) include the margin earned on computer hardware, software and related services resale, as well as revenues from alliance agreements. Reimbursements include billings for travel and other out-of-pocket expenses and third-party costs, such as the cost of hardware, software and related services resale. In addition, Reimbursements include allocations from gross billings to record an amount equivalent to reimbursable costs, where billings do not specifically identify reimbursable expenses. We report revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions.
Employee Share-Based Compensation Arrangements	Share-based compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.
Income Taxes	We calculate and provide for income taxes in each of the tax jurisdictions in which we operate. Deferred tax assets and liabilities, measured using enacted tax rates, are recognized for the future tax consequences of temporary differences between the tax and financial statement bases of assets and liabilities. A valuation allowance reduces the deferred tax assets to the amount that is more likely than not to be realized. We establish liabilities or reduce assets when we believe tax positions are not more likely than not of being sustained if challenged. Recognized tax positions are measured at the largest amount of benefit greater than 50 percent likely of being realized. Each fiscal quarter, we evaluate tax positions and adjust the related tax assets and liabilities in light of changing facts and circumstances.
Translation of Non-U.S. Currency Amounts	Assets and liabilities of non-U.S. subsidiaries whose functional currency is not the U.S. dollar are translated into U.S. dollars at fiscal year-end exchange rates. Revenue and expense items are translated at average foreign currency exchange rates prevailing during the fiscal year. Translation adjustments are included in Accumulated other comprehensive income (loss). Gains and losses arising from intercompany foreign currency transactions that are of a long-term investment nature are reported in the same manner as translation adjustments.
Cash and Cash Equivalents	Cash and cash equivalents consist of all cash balances and liquid investments with original maturities of three months or less, including certificates of deposit and time deposits. Cash and cash equivalents also include restricted cash of $45,658 and $45,547 as of August 31, 2018 and 2017 , respectively, which primarily relates to cash held to meet certain insurance requirements. As a result of certain subsidiaries’ cash management systems, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are classified as Current portion of long term debt and bank borrowings.
Client Receivables, Unbilled Services and Allowances	We record our client receivables and unbilled services at their face amounts less allowances. On a periodic basis, we evaluate our receivables and unbilled services and establish allowances based on historical experience and other currently available information. As of August 31, 2018 and 2017 , total allowances recorded for client receivables and unbilled services were $49,913 and $74,450 , respectively. The allowance reflects our best estimate of collectibility risks on outstanding receivables and unbilled services. In limited circumstances, we agree to extend financing to certain clients. The terms vary by contract, but generally payment for services is contractually linked to the achievement of specified performance milestones.
Concentrations of Credit Risk	Our financial instruments, consisting primarily of cash and cash equivalents, foreign currency exchange rate instruments, client receivables and unbilled services, are exposed to concentrations of credit risk. We place our cash and cash equivalents and foreign exchange instruments with highly-rated financial institutions, limit the amount of credit exposure with any one financial institution and conduct ongoing evaluations of the credit worthiness of the financial institutions with which we do business. Client receivables are dispersed across many different industries and countries; therefore, concentrations of credit risk are limited.
Investments	All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Non-current investments are primarily non-marketable equity securities of privately held companies and are accounted for using either the equity or cost methods of accounting, in accordance with the requirements of Accounting Standards Codification (“ASC”) 323, Investments—Equity Method and Joint Ventures. Interest and amortization of premiums and discounts for debt securities are included in Interest income. Cost method investments are periodically assessed for other-than-temporary impairment. For investments in privately held companies, if there are no identified events or circumstances that would have a significant adverse effect on the fair value of the investment, the fair value is not estimated. If an investment is deemed to have experienced an other-than-temporary decline below its cost basis, we reduce the carrying amount of the investment to its quoted or estimated fair value, as applicable, and establish a new cost basis for the investment.
Property and Equipment	Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives: Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years
Goodwill and Intangible Assets, Goodwill, Policy	Goodwill represents the excess of the purchase price of an acquired entity over the fair value of net assets acquired. We review the recoverability of goodwill by reportable operating segment annually, or more frequently when indicators of impairment exist. Based on the results of our annual impairment analysis, we determined that no impairment existed as of August 31, 2018 or 2017 , as each reportable operating segment’s estimated fair value substantially exceeded its carrying value.
Long-Lived Assets	Long-lived assets, including deferred contract costs and identifiable intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the carrying amount to the estimated future net cash flows. If estimated future undiscounted net cash flows are less than the carrying amount, the asset is considered impaired and a loss is recorded equal to the amount required to reduce the carrying amount to fair value. Intangible assets with finite lives are generally amortized using the straight-line method over their estimated economic useful lives, ranging from one to fifteen years.
Recently Adopted Accounting Pronouncements	New Accounting Pronouncements The following standards, issued by the Financial Accounting Standards Board (“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 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 we expect to 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. This could represent approximately a 3.3 percentage point increase in the annual effective tax rate for fiscal 2019. However, the actual impact of adoption will depend on numerous factors, including management’s expectations regarding recoverability of the related deferred taxes. Adoption will not have any impact on our cash flows. 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 expect revenue recognition across our portfolio of services to remain largely unchanged. However, the guidance will change the timing of revenue recognition in certain areas, including earlier recognition for certain variable fees and consulting services and later recognition for reimbursable expenses on certain contracts, which will be recognized with other revenues rather than when the expenses are incurred. These impacts are not expected to be material. We adopted the ASU on September 1, 2018, using the modified retrospective method. The estimated cumulative effect adjustment to retained earnings is not material to our Consolidated Financial Statements. 2016-02 : Leases and related updates 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 either a modified retrospective transition method or a cumulative effect adjustment to opening retained earnings in the period of 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. We will apply the cumulative effect method. 2017-07 :Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost The guidance amends certain presentation and disclosure requirements for employers that sponsor defined benefit pension and post-retirement medical plans. The new standard requires the service cost component of the net benefit cost to be in the same line item as other compensation in operating income and the other components of net benefit cost to be presented outside of operating income on a retrospective basis. September 1, 2018 The adoption of this ASU will require us to reclassify $58 million of operating expenses to non-operating expense for fiscal 2018 to conform with the fiscal 2019 treatment of these expenses.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Aug. 31, 2018
Accounting Policies [Abstract]
Property and Equipment	Computers, related equipment and software 2 to 7 years Furniture and fixtures 5 to 10 years Leasehold improvements Lesser of lease term or 15 years
Schedule of Other Operating Cost and Expense, by Component	Fiscal 2018 2017 2016 Research and development costs $ 790,779 $ 704,317 $ 643,407 Advertising costs 78,464 79,883 80,601 Provision for (release of) doubtful accounts (1) (1,060 ) 10,117 15,312 _______________ (1) For additional information, see “Client Receivables, Unbilled Services and Allowances”.

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Aug. 31, 2018
Earnings Per Share [Abstract]
Basic and Diluted Earnings Per Share	Fiscal 2018 2017 2016 Basic Earnings per share Net income attributable to Accenture plc $ 4,059,907 $ 3,445,149 $ 4,111,892 Basic weighted average Class A ordinary shares 628,451,742 620,104,250 624,797,820 Basic earnings per share $ 6.46 $ 5.56 $ 6.58 Diluted Earnings per share Net income attributable to Accenture plc $ 4,059,907 $ 3,445,149 $ 4,111,892 Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1) 95,063 149,131 195,560 Net income for diluted earnings per share calculation $ 4,154,970 $ 3,594,280 $ 4,307,452 Basic weighted average Class A ordinary shares 628,451,742 620,104,250 624,797,820 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 14,716,884 28,107,510 29,712,982 Diluted effect of employee compensation related to Class A ordinary shares 11,948,075 12,082,241 13,105,585 Diluted effect of share purchase plans related to Class A ordinary shares 179,449 169,226 153,887 Diluted weighted average Class A ordinary shares 655,296,150 660,463,227 667,770,274 Diluted earnings per share $ 6.34 $ 5.44 $ 6.45 _______________ (1) Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis and the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests prior to March 13, 2018, when these were redeemed for Accenture plc Class A ordinary shares. 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 COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Aug. 31, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Components of Accumulated Other Comprehensive Loss	Fiscal 2018 2017 2016 Foreign currency translation Beginning balance $ (770,043 ) $ (919,963 ) $ (853,504 ) Foreign currency translation (310,548 ) 164,073 (67,884 ) Income tax benefit (expense) 3,354 (988 ) 2,120 Portion attributable to noncontrolling interests 1,969 (13,165 ) (695 ) Foreign currency translation, net of tax (305,225 ) 149,920 (66,459 ) Ending balance (1,075,268 ) (770,043 ) (919,963 ) Defined benefit plans Beginning balance (440,619 ) (809,504 ) (523,619 ) Actuarial gains (losses) 19,862 49,565 (481,331 ) Pension settlement 3,030 509,793 — Prior service costs arising during the period (28,696 ) 847 1,561 Reclassifications into net periodic pension and 34,972 44,913 26,639 Income tax benefit (expense) (7,799 ) (219,817 ) 153,869 Portion attributable to noncontrolling interests (34 ) (16,416 ) 13,377 Defined benefit plans, net of tax 21,335 368,885 (285,885 ) Ending balance (419,284 ) (440,619 ) (809,504 ) Cash flow hedges Beginning balance 114,635 68,011 (33,288 ) Unrealized gain (loss) (169,958 ) 195,848 180,196 Reclassification adjustments into Cost of services (93,105 ) (118,840 ) (23,004 ) Income tax benefit (expense) 64,118 (28,309 ) (51,153 ) Portion attributable to noncontrolling interests 300 (2,075 ) (4,740 ) Cash flow hedges, net of tax (198,645 ) 46,624 101,299 Ending balance (2) (84,010 ) 114,635 68,011 Investments Beginning balance 1,243 (264 ) (1,561 ) Unrealized gain (loss) 1,455 1,758 2,231 Income tax benefit (expense) (305 ) (183 ) (873 ) Portion attributable to noncontrolling interests (2 ) (68 ) (61 ) Investments, net of tax 1,148 1,507 1,297 Ending balance 2,391 1,243 (264 ) Accumulated other comprehensive loss $ (1,576,171 ) $ (1,094,784 ) $ (1,661,720 ) _______________ (1) As of August 31, 2018 , $6,313 of net losses is expected to be reclassified into net periodic pension expense recognized in cost of services, sales and marketing and general and administrative costs in the next twelve months and $27,316 of net losses is expected to be reclassified into non-operating expenses in the next 12 months. (2) As of August 31, 2018 , $21,490 of net unrealized losses related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next twelve months.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Aug. 31, 2018
Property, Plant and Equipment [Abstract]
Components of Property and Equipment, Net	August 31, 2018 August 31, 2017 Buildings and land $ 60 $ 3,162 Computers, related equipment and software 1,625,950 1,611,641 Furniture and fixtures 374,294 393,351 Leasehold improvements 1,125,814 1,044,590 Property and equipment, gross 3,126,118 3,052,744 Total accumulated depreciation (1,862,098 ) (1,912,146 ) Property and equipment, net $ 1,264,020 $ 1,140,598

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Aug. 31, 2018
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 August 31, Additions/ Foreign August 31, Communications, Media & $ 546,566 $ 220,406 $ 8,830 $ 775,802 $ 98,223 $ (8,516 ) $ 865,509 Financial Services 854,376 280,569 16,079 1,151,024 32,390 (21,348 ) 1,162,066 Health & Public Service 715,849 214,316 4,209 934,374 27,816 (3,142 ) 959,048 Products 1,112,991 564,519 20,630 1,698,140 270,701 (20,440 ) 1,948,401 Resources 379,655 56,447 6,910 443,012 13,163 (8,187 ) 447,988 Total $ 3,609,437 $ 1,336,257 $ 56,658 $ 5,002,352 $ 442,293 $ (61,633 ) $ 5,383,012 Goodwill includes immaterial adjustments related to prior period acquisitions.
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Our definite-lived intangible assets by major asset class were as follows: August 31, 2017 August 31, 2018 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 809,683 $ (235,315 ) $ 574,368 $ 862,418 $ (299,702 ) $ 562,716 Technology 108,929 (65,453 ) 43,476 94,844 (55,690 ) 39,154 Patents 124,669 (62,543 ) 62,126 128,179 (66,659 ) 61,520 Other 52,342 (21,930 ) 30,412 50,490 (26,770 ) 23,720 Total $ 1,095,623 $ (385,241 ) $ 710,382 $ 1,135,931 $ (448,821 ) $ 687,110
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	August 31, 2018 is as follows: Fiscal Year Estimated Amortization 2019 $ 142,050 2020 120,026 2021 107,162 2022 90,993 2023 77,285 Thereafter 149,594 Total $ 687,110

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Aug. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Notional and Fair Values of All Derivative Instruments	August 31, August 31, Assets Cash Flow Hedges Other current assets $ 29,380 $ 133,935 Other non-current assets 1,065 82,770 Other Derivatives Other current assets 28,700 11,470 Total assets $ 59,145 $ 228,175 Liabilities Cash Flow Hedges Other accrued liabilities $ 50,870 $ 21,632 Other non-current liabilities 64,365 17,244 Other Derivatives Other accrued liabilities 25,455 12,242 Total liabilities $ 140,690 $ 51,118 Total fair value $ (81,545 ) $ 177,057 Total notional value $ 8,783,014 $ 9,290,345
OffsettingDerivativeAssetsandLiabilities [Table Text Block]	August 31, August 31, Net derivative assets $ 23,599 $ 189,066 Net derivative liabilities 105,144 12,009 Total fair value $ (81,545 ) $ 177,057

BORROWINGS AND INDEBTEDNESS (Ta

BORROWINGS AND INDEBTEDNESS (Tables)	12 Months Ended
	Aug. 31, 2018
Debt Disclosure [Abstract]
Amounts of Borrowing Facilities and Borrowings Under Facilities, Table	August 31, 2018 , we had the following borrowing facilities, including the issuance of letters of credit, to support general working capital purposes: Facility Borrowings Syndicated loan facility (1) $ 1,000,000 $ — Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) 657,033 — Local guaranteed and non-guaranteed lines of credit (3) 230,165 — Total $ 1,887,198 $ — _______________ (1) This facility, which matures on December 22, 2020 , provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate, plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2018 and 2017 , we had no borrowings under the facility. (2) We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2018 and 2017 , we had no borrowings under these facilities. (3) We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2018 and 2017 , we had no borrowings under these various facilities.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2018
Income Tax Disclosure [Abstract]
Current and Deferred Income Taxes by Period	Fiscal 2018 2017 2016 Current taxes U.S. federal $ 70,050 $ 152,002 $ 314,121 U.S. state and local 3,574 17,269 38,255 Non-U.S. 1,425,875 1,175,962 835,653 Total current tax expense 1,499,499 1,345,233 1,188,029 Deferred taxes U.S. federal 219,034 (200,483 ) 8,588 U.S. state and local 57,044 (26,069 ) 1,056 Non-U.S. (182,078 ) (137,581 ) 56,296 Total deferred tax (benefit) expense 94,000 (364,133 ) 65,940 Total $ 1,593,499 $ 981,100 $ 1,253,969
Components of Income Before Income Taxes	Fiscal 2018 2017 2016 U.S. sources (1) $ 645,943 $ 251,456 $ 1,047,909 Non-U.S. sources 5,162,150 4,364,576 4,555,663 Total $ 5,808,093 $ 4,616,032 $ 5,603,572 _______________ (1) Includes U.S. pension settlement charge of $509,793 for fiscal 2017.
Reconciliation of the U.S. federal statutory income tax rate to effective tax rate [Table Text Block]	The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate was as follows: Fiscal 2018 2017 2016 U.S. federal statutory income tax rate 25.7 % 35.0 % 35.0 % U.S. state and local taxes, net 1.1 1.3 1.1 Non-U.S. operations taxed at lower rates (6.1 ) (16.3 ) (12.6 ) Final determinations (1) (1.9 ) (3.6 ) (2.1 ) Other net activity in unrecognized tax benefits 5.8 8.4 2.7 Divestitures — — (3.4 ) Excess tax benefits from share based payments (2.3 ) (2.7 ) — Changes in tax laws and rates 4.4 (1.5 ) — Other, net 0.7 0.7 1.7 Effective income tax rate 27.4 % 21.3 % 22.4 % _______________ (1) Final determinations include final agreements with tax authorities and expirations of statutes of limitations.
Components of Deferred Tax Assets And Liabilities	The components of our deferred tax assets and liabilities included the following: August 31, August 31, Deferred tax assets Pensions $ 254,268 $ 294,850 Revenue recognition 110,424 163,393 Compensation and benefits 517,850 734,373 Share-based compensation 259,276 293,546 Tax credit carryforwards 400,253 1,419,506 Net operating loss carryforwards 119,130 204,803 Depreciation and amortization 97,459 97,076 Deferred amortization deductions 728,564 705,495 Indirect effects of unrecognized tax benefits 355,152 343,832 Other 150,740 122,590 2,993,116 4,379,464 Valuation allowance (451,775 ) (1,564,554 ) Total deferred tax assets 2,541,341 2,814,910 Deferred tax liabilities Revenue recognition (66,128 ) (80,683 ) Depreciation and amortization (214,396 ) (228,166 ) Investments in subsidiaries (138,417 ) (202,359 ) Other (161,322 ) (225,899 ) Total deferred tax liabilities (580,263 ) (737,107 ) Net deferred tax assets $ 1,961,078 $ 2,077,803
Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows: Fiscal 2018 2017 Balance, beginning of year $ 945,850 $ 985,755 Additions for tax positions related to the current year 349,343 204,321 Additions for tax positions related to prior years 317,215 254,274 Reductions for tax positions related to prior years (284,711 ) (250,135 ) Statute of limitations expirations (37,050 ) (41,544 ) Settlements with tax authorities (68,605 ) (221,999 ) Foreign currency translation (11,522 ) 15,178 Balance, end of year $ 1,210,520 $ 945,850

RETIREMENT AND PROFIT SHARING_2

RETIREMENT AND PROFIT SHARING PLANS (Tables)	12 Months Ended
	Aug. 31, 2018
Retirement Benefits [Abstract]
Schedule of Weighted-Average Assumptions Used to Determine the Fiscal Year-End Pension Benefit	Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, 2018 August 31, 2017 August 31, 2016 U.S. Non-U.S. Plans U.S. Non-U.S. Plans U.S. Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Discount rate for determining projected benefit obligation 4.00 % 3.29 % 3.75 % 2.83 % 3.50 % 2.40 % 3.98 % 3.73 % 3.51 % Discount rate for determining net periodic pension expense 3.75 % 2.83 % 3.50 % 2.40 % 4.50 % 3.47 % 3.73 % 3.51 % 4.46 % Long term rate of return on plan assets 4.25 % 3.56 % 4.25 % 3.52 % 4.75 % 3.99 % 3.64 % 4.13 % 4.54 % Rate of increase in future compensation for determining projected benefit obligation 2.23 % 3.67 % 2.25 % 3.63 % 2.57 % 3.47 % N/A N/A N/A Rate of increase in future compensation for determining net periodic pension expense 2.25 % 3.63 % 2.57 % 3.47 % 3.60 % 3.56 % N/A N/A N/A
Schedule of Changes in Benefit Obligation, Plan Assets and Funded Status	2018 and 2017 were as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, 2018 August 31, 2017 U.S. Plans Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Reconciliation of benefit obligation Benefit obligation, beginning of year $ 342,863 $ 1,816,462 $ 2,030,006 $ 1,758,110 $ 529,680 $ 500,964 Service cost 4,233 81,840 7,380 82,727 20,929 19,898 Interest cost 10,626 46,993 48,354 36,906 17,537 15,270 Participant contributions — 12,189 — 11,832 — — Acquisitions/divestitures/transfers — (121 ) — 15,664 — — Amendments — 28,696 — (847 ) — — Curtailment — (4,946 ) — — (2,782 ) — Pension settlement 4,289 (70,124 ) (1,612,824 ) — — — Actuarial (gain) loss (16,149 ) (25,942 ) (80,507 ) (76,066 ) (18,001 ) 5,084 Benefits paid (13,946 ) (69,841 ) (49,546 ) (47,233 ) (10,499 ) (13,047 ) Exchange rate impact — (42,494 ) — 35,369 (1,232 ) 1,511 Benefit obligation, end of year $ 331,916 $ 1,772,712 $ 342,863 $ 1,816,462 $ 535,632 $ 529,680 Reconciliation of fair value of plan assets Fair value of plan assets, beginning of year $ 204,629 $ 1,154,128 $ 1,801,435 $ 1,081,154 $ 26,541 $ 27,130 Actual return on plan assets (5,278 ) 6,792 (63,919 ) 42,417 (505 ) (38 ) Acquisitions/divestitures/transfers — — — 818 — — Employer contributions 20,882 109,292 129,483 67,300 13,176 12,496 Participant contributions — 12,189 — 11,832 — — Pension settlement 4,289 (71,562 ) (1,612,824 ) — — — Benefits paid (13,946 ) (69,841 ) (49,546 ) (47,233 ) (10,499 ) (13,047 ) Exchange rate impact — (13,622 ) — (2,160 ) — — Fair value of plan assets, end of year $ 210,576 $ 1,127,376 $ 204,629 $ 1,154,128 $ 28,713 $ 26,541 Funded status, end of year $ (121,340 ) $ (645,336 ) $ (138,234 ) $ (662,334 ) $ (506,919 ) $ (503,139 ) Amounts recognized in the Consolidated Balance Sheets Non-current assets $ 6,757 $ 106,621 $ 2,127 $ 64,461 $ — $ — Current liabilities (10,854 ) (27,306 ) (11,047 ) (21,015 ) (1,856 ) (1,659 ) Non-current liabilities (117,243 ) (724,651 ) (129,314 ) (705,780 ) (505,063 ) (501,480 ) Funded status, end of year $ (121,340 ) $ (645,336 ) $ (138,234 ) $ (662,334 ) $ (506,919 ) $ (503,139 )
Schedule of Defined Benefit Plan in Accumulated Other Comprehensive Income (Loss)	August 31, 2018 and 2017 was as follows: Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Net loss $ 105,580 $ 357,250 $ 112,015 $ 386,428 $ 114,827 $ 142,197 Prior service (credit) cost — 22,293 — (5,222 ) 23,671 27,656 Accumulated other comprehensive loss, pre-tax $ 105,580 $ 379,543 $ 112,015 $ 381,206 $ 138,498 $ 169,853
Schedule of Accumulated Benefit Obligation	August 31, 2018 and 2017 was as follows: August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation $ 325,152 $ 1,614,649 $ 333,588 $ 1,651,869
Schedule of Projected Benefit Obligation in Excess of Plan Assets	August 31, 2018 and 2017 : Pension Plans Postretirement Plans August 31, August 31, August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. U.S. and Non-U.S. Plans U.S. and Non-U.S. Plans Projected benefit obligation in excess of plan assets Projected benefit obligation $ 128,097 $ 1,009,762 $ 342,863 $ 1,037,634 $ 535,632 $ 529,680 Fair value of plan assets — 257,805 202,502 310,839 28,713 26,541
Schedule of Accumulated Benefit Obligation in Excess of Plan Assets	August 31, August 31, U.S. Plans Non-U.S. U.S. Plans Non-U.S. Accumulated benefit obligation in excess of plan assets Accumulated benefit obligation $ 128,097 $ 848,217 $ 138,476 $ 810,330 Fair value of plan assets — 220,220 — 208,559
Schedule of Weighted-Average Plan Assets Allocation	2019 and weighted-average plan assets allocations as of August 31, 2018 and 2017 by asset category for defined benefit pension plans were as follows: 2019 Target 2018 2017 U.S. Non-U.S. U.S. Non-U.S. U.S. Non-U.S. Asset Category Equity securities — % 26 % — % 20 % — % 30 % Debt securities 100 52 94 57 94 58 Cash and short-term investments — 2 6 2 6 2 Insurance contracts — 17 — 17 — 6 Other — 3 — 4 — 4 Total 100 % 100 % 100 % 100 % 100 % 100 %
Schedule of Fair Value of Plan Assets	August 31, 2018 were as follows: Non-U.S. Plans Level 1 Level 2 Level 3 Total Equity Mutual fund equity securities $ — $ 222,061 $ — $ 222,061 Fixed Income Non-U.S. government debt securities 117,389 — — 117,389 Mutual fund debt securities 4 535,092 — 535,096 Cash and short-term investments 17,687 5,502 — 23,189 Insurance contracts — 72,820 114,960 187,780 Other — 41,861 — 41,861 Total $ 135,080 $ 877,336 $ 114,960 $ 1,127,376
Estimated Future Benefit Payments	Pension Plans Postretirement Plans U.S. Plans Non-U.S. U.S. and Non-U.S. Plans 2019 $ 14,168 $ 61,593 $ 14,052 2020 15,013 72,592 15,879 2021 15,795 82,049 17,811 2022 16,621 88,100 19,823 2023 17,317 103,213 22,458 2024-2028 96,921 522,427 150,083

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Aug. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Share-Based Compensation	Fiscal 2018 2017 2016 Total share-based compensation expense included in Net income $ 976,908 $ 795,235 $ 758,176 Income tax benefit related to share-based compensation included in Net income (1) 404,124 349,114 236,423
Restricted Share Units	2018 was as follows: Number of Restricted Weighted Average Nonvested balance as of August 31, 2017 21,029,042 $ 101.88 Granted (1) 8,166,416 153.33 Vested (2) (8,692,766 ) 96.86 Forfeited (1,424,085 ) 109.83 Nonvested balance as of August 31, 2018 19,078,607 $ 125.59 _______________ (1) The weighted average grant-date fair value for restricted share units granted for fiscal 2018, 2017 and 2016 was $153.33 , $117.72 and $105.16 , respectively. (2) The total grant-date fair value of restricted share units vested for fiscal 2018, 2017 and 2016 was $842,002 , $726,324 and $796,620 , respectively.

MATERIAL TRANSACTIONS AFFECTI_2

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	12 Months Ended
	Aug. 31, 2018
Equity [Abstract]
Share Purchase and Redemption Activity	2018 was as follows: Accenture plc Class A Accenture Holdings plc Shares Amount Shares Amount Open-market share purchases (1) 13,618,163 $ 2,083,762 — $ — Other share purchase programs — — 571,134 85,010 Other purchases (2) 3,088,027 470,322 — — Total 16,706,190 $ 2,554,084 571,134 $ 85,010 _______________ (1) We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees. (2) During fiscal 2018 , as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs.
Dividend Activity	2018 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 May 15, 2018 1.33 April 12, 2018 853,831 April 10, 2018 1,279 855,110 Total Dividends $ 1,671,072 $ 37,652 $ 1,708,724

LEASE COMMITMENTS (Tables)

LEASE COMMITMENTS (Tables)	12 Months Ended
	Aug. 31, 2018
Leases [Abstract]
Rental Expense, Including Operating Costs and Taxes and Sublease Income from Third Parties	2018, 2017 and 2016 was as follows: Fiscal 2018 2017 2016 Rental expense $ 653,531 $ 617,014 $ 578,149 Sublease income from third parties (28,219 ) (28,992 ) (26,403 )
Future Minimum Rental Commitments under Non-cancelable Operating Leases	August 31, 2018 were as follows: Operating Operating 2019 $ 598,483 $ (28,083 ) 2020 543,125 (24,115 ) 2021 474,478 (17,221 ) 2022 411,002 (7,932 ) 2023 338,630 (7,661 ) Thereafter 1,285,763 (40,286 ) $ 3,651,481 $ (125,298 )

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Aug. 31, 2018
Segment Reporting [Abstract]
Reportable Operating Segments	Fiscal 2018 Communications, Media & Financial Health & Products Resources Other (3) Total Net revenues $ 8,030,775 $ 8,237,982 $ 6,688,467 $ 10,854,339 $ 5,657,178 $ 104,709 $ 39,573,450 Depreciation and amortization (1) 176,232 161,451 171,084 271,853 146,156 — 926,776 Operating income 1,368,142 1,352,870 755,559 1,649,785 714,685 — 5,841,041 Net assets as of August 31 (2) 984,345 23,666 989,150 1,571,620 1,046,216 153,725 4,768,722 2017 Net revenues $ 6,884,738 $ 7,393,945 $ 6,177,846 $ 9,500,451 $ 4,847,073 $ 46,129 $ 34,850,182 Depreciation and amortization (1) 148,690 147,343 143,659 228,400 133,697 — 801,789 Operating income 1,048,786 1,207,391 772,785 1,558,680 554,760 (509,793 ) 4,632,609 Net assets as of August 31 (2) 916,325 155,386 911,605 1,299,898 953,820 112,264 4,349,298 2016 Net revenues $ 6,615,717 $ 7,031,053 $ 5,986,878 $ 8,395,038 $ 4,838,963 $ 15,074 $ 32,882,723 Depreciation and amortization (1) 141,356 139,518 134,788 206,806 106,584 — 729,052 Operating income 965,574 1,127,750 807,012 1,282,461 627,648 — 4,810,445 Net assets as of August 31 (2) 923,764 123,827 892,569 1,281,551 820,273 (137,761 ) 3,904,223 _______________ (1) Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control. (2) We do not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision makers include receivables from clients, current and non-current unbilled services, deferred contract costs and current and non-current deferred revenues. (3) Other operating income for fiscal 2017 represents the pension settlement charge. The accounting policies of the operating segments are the same as those described in Note 1 (Summary of Significant Accounting Policies) to these Consolidated Financial Statements.
Revenues Attributed to Geographic Areas	Fiscal North America Europe Growth Markets Total 2018 Net revenues $ 17,849,010 $ 14,111,622 $ 7,612,818 $ 39,573,450 Reimbursements 927,266 738,062 364,650 2,029,978 Revenues 18,776,276 14,849,684 7,977,468 41,603,428 Property and equipment, net as of August 31 375,237 319,487 569,296 1,264,020 2017 Net revenues $ 16,290,842 $ 12,002,025 $ 6,557,315 $ 34,850,182 Reimbursements 963,911 625,073 326,312 1,915,296 Revenues 17,254,753 12,627,098 6,883,627 36,765,478 Property and equipment, net as of August 31 274,463 294,154 571,981 1,140,598 2016 Net revenues $ 15,653,290 $ 11,512,434 $ 5,716,999 $ 32,882,723 Reimbursements 970,248 637,212 307,478 1,914,938 Revenues 16,623,538 12,149,646 6,024,477 34,797,661 Property and equipment, net as of August 31 244,351 220,500 491,691 956,542
Concentration of Assets by Country	August 31, 2018 August 31, 2017 August 31, 2016 United States 27 % 23 % 25 % India 19 25 25 Ireland 7 5 4
Net Revenues by Type of Work	Fiscal 2018 2017 2016 Consulting $ 21,573,983 $ 18,753,796 $ 17,867,891 Outsourcing 17,999,467 16,096,386 15,014,832 Net revenues 39,573,450 34,850,182 32,882,723 Reimbursements 2,029,978 1,915,296 1,914,938 Revenues $ 41,603,428 $ 36,765,478 $ 34,797,661

QUARTERLY DATA (Tables)

QUARTERLY DATA (Tables)	12 Months Ended
	Aug. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Fiscal 2018 First Second Third Fourth Annual Net revenues $ 9,523,222 $ 9,585,442 $ 10,314,999 $ 10,149,787 $ 39,573,450 Reimbursements 531,271 482,390 523,855 492,462 2,029,978 Revenues 10,054,493 10,067,832 10,838,854 10,642,249 41,603,428 Cost of services before reimbursable expenses 6,470,962 6,737,048 6,995,871 6,926,656 27,130,537 Reimbursable expenses 531,271 482,390 523,855 492,462 2,029,978 Cost of services 7,002,233 7,219,438 7,519,726 7,419,118 29,160,515 Operating income 1,485,880 1,282,764 1,619,726 1,452,671 5,841,041 Net income 1,188,542 919,540 1,058,141 1,048,371 4,214,594 Net income attributable to Accenture plc 1,123,660 863,703 1,043,020 1,029,524 4,059,907 Weighted average Class A ordinary shares: —Basic 615,835,525 617,854,667 639,217,344 640,575,241 628,451,742 —Diluted 656,672,417 656,118,796 654,600,026 653,960,751 655,296,150 Earnings per Class A ordinary share: —Basic $ 1.82 $ 1.40 $ 1.63 $ 1.61 $ 6.46 —Diluted 1.79 1.37 1.60 1.58 6.34 Ordinary share price per share: —High $ 148.60 $ 165.58 $ 164.30 $ 169.92 $ 169.92 —Low 129.10 145.75 146.05 155.30 129.10 Fiscal 2017 First Second Third Fourth Annual Net revenues $ 8,515,517 $ 8,317,671 $ 8,867,036 $ 9,149,958 $ 34,850,182 Reimbursements 490,086 444,511 489,751 490,948 1,915,296 Revenues 9,005,603 8,762,182 9,356,787 9,640,906 36,765,478 Cost of services before reimbursable expenses 5,785,485 5,813,515 5,957,405 6,263,285 23,819,690 Reimbursable expenses 490,086 444,511 489,751 490,948 1,915,296 Cost of services 6,275,571 6,258,026 6,447,156 6,754,233 25,734,986 Operating income 1,331,959 1,138,653 865,435 1,296,562 4,632,609 Net income 1,059,749 887,208 704,801 983,174 3,634,932 Net income attributable to Accenture plc 1,004,476 838,752 669,468 932,453 3,445,149 Weighted average Class A ordinary shares: —Basic 621,569,764 621,999,948 619,436,804 617,515,125 620,104,250 —Diluted 663,752,830 661,079,375 658,770,425 658,384,196 660,463,227 Earnings per Class A ordinary share: —Basic $ 1.62 $ 1.35 $ 1.08 $ 1.51 $ 5.56 —Diluted 1.58 1.33 1.05 1.48 5.44 Ordinary share price per share: —High $ 124.96 $ 125.72 $ 126.53 $ 130.92 $ 130.92 —Low 108.83 112.31 114.82 119.10 108.83

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Basis of Presentation [Line Items]
Deferred contract costs	$ 690,868	$ 739,212
Deferred Transition Amortization Expense	333,118	289,555	$ 283,434
Deferred transition revenues	581,395	606,095
Restricted Cash and Cash Equivalents	45,658	45,547
Allowance for doubtful accounts receivable and unbilled services	$ 49,913	$ 74,450
Minimum
Basis of Presentation [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Maximum
Basis of Presentation [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years
Technology Integration Consulting Services | Minimum
Basis of Presentation [Line Items]
Contracts period	6 months
Technology Integration Consulting Services | Maximum
Basis of Presentation [Line Items]
Contracts period	2 years
Non-Technology Integration Consulting Services | Maximum
Basis of Presentation [Line Items]
Contracts period	1 year
Subsidiaries [Member]
Basis of Presentation [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	1.00%	4.00%

SUMARY OF SIGNIFICANT ACCOUNTIN

SUMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Aug. 31, 2018
Computers, related equipment and software | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	2
Computers, related equipment and software | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	7
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	10
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	Lesser of lease term or 15 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Selected Components of Operating Expenses (Details) - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Accounting Policies [Abstract]
Research and development costs		$ 790,779	$ 704,317	$ 643,407
Advertising costs		78,464	79,883	80,601
Provision for (release of) doubtful accounts (1)	[1]	$ (1,060)	$ 10,117	$ 15,312
[1]	For additional information, see “Client Receivables, Unbilled Services and Allowances”.

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - New Accounting Pronouncement (Details)	12 Months Ended
	Aug. 31, 2019USD ($)
Accounting Standards Update 2016-16 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification, Percent	3.30%
Accounting Standards Update 2017-07 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification, Amount	$ 58,000,000
Deferred Tax Asset [Domain] | Accounting Standards Update 2016-16 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 2,100,000,000

EARNINGS PER SHARE - Basic and

EARNINGS PER SHARE - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended								12 Months Ended
		Aug. 31, 2018	May 31, 2018	Feb. 28, 2018	Nov. 30, 2017	Aug. 31, 2017	May 31, 2017	Feb. 28, 2017	Nov. 30, 2016	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Basic Earnings per share
Net income attributable to Accenture plc		$ 1,029,524	$ 1,043,020	$ 863,703	$ 1,123,660	$ 932,453	$ 669,468	$ 838,752	$ 1,004,476	$ 4,059,907	$ 3,445,149	$ 4,111,892
Basic weighted average Class A ordinary shares (in shares)		640,575,241	639,217,344	617,854,667	615,835,525	617,515,125	619,436,804	621,999,948	621,569,764	628,451,742	620,104,250	624,797,820
Basic earnings per share (in dollars per share)		$ 1.61	$ 1.63	$ 1.40	$ 1.82	$ 1.51	$ 1.08	$ 1.35	$ 1.62	$ 6.46	$ 5.56	$ 6.58
Diluted Earnings per share
Net income attributable to Accenture plc		$ 1,029,524	$ 1,043,020	$ 863,703	$ 1,123,660	$ 932,453	$ 669,468	$ 838,752	$ 1,004,476	$ 4,059,907	$ 3,445,149	$ 4,111,892
Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1)	[1]									95,063	149,131	195,560
Net income for diluted earnings per share calculation										$ 4,154,970	$ 3,594,280	$ 4,307,452
Basic weighted average Class A ordinary shares (in shares)		640,575,241	639,217,344	617,854,667	615,835,525	617,515,125	619,436,804	621,999,948	621,569,764	628,451,742	620,104,250	624,797,820
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	[1]									14,716,884	28,107,510	29,712,982
Diluted effect of employee compensation related to Class A ordinary shares										11,948,075	12,082,241	13,105,585
Diluted effect of share purchase plans related to Class A ordinary shares										179,449	169,226	153,887
Diluted weighted average Class A ordinary shares (in shares)		653,960,751	654,600,026	656,118,796	656,672,417	658,384,196	658,770,425	661,079,375	663,752,830	655,296,150	660,463,227	667,770,274
Diluted earnings per share (in dollars per share)		$ 1.58	$ 1.60	$ 1.37	$ 1.79	$ 1.48	$ 1.05	$ 1.33	$ 1.58	$ 6.34	$ 5.44	$ 6.45
[1]	Diluted earnings per share assumes the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis and the redemption of all Accenture Holdings plc ordinary shares owned by holders of noncontrolling interests prior to March 13, 2018, when these were redeemed for Accenture plc Class A ordinary shares. 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 COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2018		Aug. 31, 2017		Aug. 31, 2016
Foreign currency translation
Beginning balance		$ (770,043)		$ (919,963)		$ (853,504)
Foreign currency translation		(310,548)		164,073		(67,884)
Income tax benefit (expense)		3,354		(988)		2,120
Portion attributable to noncontrolling interests		1,969		(13,165)		(695)
Foreign currency translation, net of tax		(305,225)		149,920		(66,459)
Ending balance		(1,075,268)		(770,043)		(919,963)
Defined benefit plans
Beginning balance		(440,619)	[1]	(809,504)	[1]	(523,619)
Actuarial losses		19,862		49,565		(481,331)
Pension settlement		3,030		509,793		0
Prior service costs arising during the period		(28,696)		847		1,561
Reclassifications into net periodic pension and post-retirement expense (1)		34,972		44,913		26,639
Income tax benefit (expense)		(7,799)		(219,817)		153,869
Portion attributable to noncontrolling interests		(34)		(16,416)		13,377
Defined benefit plans, net of tax		21,335		368,885		(285,885)
Ending balance	[1]	(419,284)		(440,619)		(809,504)
Cash flow hedges
Beginning balance		114,635	[2]	68,011	[2]	(33,288)
Unrealized gain (loss)		(169,958)		195,848		180,196
Reclassification adjustments into Cost of services		(93,105)		(118,840)		(23,004)
Income tax benefit (expense)		64,118		(28,309)		(51,153)
Portion attributable to noncontrolling interests		300		(2,075)		(4,740)
Cash flow hedges, net of tax		(198,645)		46,624		101,299
Ending balance (2)	[2]	(84,010)		114,635		68,011
Investments
Beginning balance		1,243		(264)		(1,561)
Unrealized gain (loss)		1,455		1,758		2,231
Income tax benefit (expense)		(305)		(183)		(873)
Portion attributable to noncontrolling interests		(2)		(68)		(61)
Investments, net of tax		1,148		1,507		1,297
Ending balance		2,391		1,243		(264)
Accumulated other comprehensive loss		(1,576,171)		$ (1,094,784)		$ (1,661,720)
Defined Benefit Plan, Expected Amortization, Next Fiscal Year		(6,313)
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months		21,490
Accounting Standards Update 2017-07 [Member]
Investments
Defined Benefit Plan, Expected Amortization, Next Fiscal Year		$ (27,316)
[1]	As of August 31, 2018, $6,313 of net losses is expected to be reclassified into net periodic pension expense recognized in cost of services, sales and marketing and general and administrative costs in the next twelve months and $27,316 of net losses is expected to be reclassified into non-operating expenses in the next 12 months.
[2]	As of August 31, 2018, $21,490 of net unrealized losses related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next twelve months.

PROPERTY AND EQUIPMENT - Compon

PROPERTY AND EQUIPMENT - Components of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,126,118	$ 3,052,744
Total accumulated depreciation	(1,862,098)	(1,912,146)
Property and equipment, net	1,264,020	1,140,598	$ 956,542
Depreciation	423,471	362,817	$ 327,736
Buildings and land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	60	3,162
Computers, related equipment and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,625,950	1,611,641
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	374,294	393,351
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,125,814	$ 1,044,590

BUSINESS COMBINATIONS AND DIV_2

BUSINESS COMBINATIONS AND DIVESTITURE - Additional Information (Detail) $ in Thousands	12 Months Ended
	Aug. 31, 2018USD ($)	Aug. 31, 2017USD ($)	Aug. 31, 2016USD ($)employee
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired	$ 657,546	$ 1,704,188	$ 932,542
Goodwill	5,383,012	5,002,352	3,609,437
Gain on sale of businesses	$ 0	(252)	848,823
Minimum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Maximum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years
Cloud Sherpas [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired			409,424
Goodwill			385,337
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles			$ 66,522
Entity Number of Employees | employee			1,100
Cloud Sherpas [Member] | Minimum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life			1 year
Cloud Sherpas [Member] | Maximum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life			7 years
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired	$ 596,148	1,643,205	$ 458,892
Goodwill	431,087	1,350,969	382,326
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 140,403	$ 328,776	$ 109,981
Series of Individually Immaterial Business Acquisitions [Member] | Minimum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year	1 year	1 year
Series of Individually Immaterial Business Acquisitions [Member] | Maximum
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	12 years	12 years	10 years
Navitaire [Member]
Business Acquisition [Line Items]
Entity Number of Employees | employee			600
acn_ProceedsfromDivestitureofBusinessesNetofCashDivestedandTransactionCosts			$ 825,644
acn_DivestitureProceedAllocatedtoServiceArrangement			214,500
Gain on sale of businesses			547,584
acn_GainOnDispositionOfBusinessTax			$ 55,759
Duck Creek [Member]
Business Acquisition [Line Items]
Entity Number of Employees | employee			1,000
Equity Method Investment, Ownership Percentage			40.00%
acn_ProceedsfromDivestitureofBusinessesNetofCashDivestedandTransactionCosts			$ 196,198
Gain on sale of businesses			301,239
acn_GainOnDispositionOfBusinessTax			$ 48,286

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Goodwill [Line Items]
Goodwill	$ 5,383,012	$ 5,002,352	$ 3,609,437
Goodwill Acquired During Period And Adjustments	442,293	1,336,257
Goodwill, Translation Adjustments	(61,633)	56,658
Goodwill	5,383,012	5,002,352	3,609,437
Communications, Media & Technology
Goodwill [Line Items]
Goodwill	865,509	775,802	546,566
Goodwill Acquired During Period And Adjustments	98,223	220,406
Goodwill, Translation Adjustments	(8,516)	8,830
Goodwill	865,509	775,802	546,566
Financial Services
Goodwill [Line Items]
Goodwill	1,162,066	1,151,024	854,376
Goodwill Acquired During Period And Adjustments	32,390	280,569
Goodwill, Translation Adjustments	(21,348)	16,079
Goodwill	1,162,066	1,151,024	854,376
Health & Public Service
Goodwill [Line Items]
Goodwill	959,048	934,374	715,849
Goodwill Acquired During Period And Adjustments	27,816	214,316
Goodwill, Translation Adjustments	(3,142)	4,209
Goodwill	959,048	934,374	715,849
Products
Goodwill [Line Items]
Goodwill	1,948,401	1,698,140	1,112,991
Goodwill Acquired During Period And Adjustments	270,701	564,519
Goodwill, Translation Adjustments	(20,440)	20,630
Goodwill	1,948,401	1,698,140	1,112,991
Resources
Goodwill [Line Items]
Goodwill	447,988	443,012	379,655
Goodwill Acquired During Period And Adjustments	13,163	56,447
Goodwill, Translation Adjustments	(8,187)	6,910
Goodwill	$ 447,988	$ 443,012	$ 379,655

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Intangible Table by Major Class (Details) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,135,931	$ 1,095,623
Accumulated Amortization	(448,821)	(385,241)
Net Carrying Amount	687,110	710,382
Customer-related
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	862,418	809,683
Accumulated Amortization	(299,702)	(235,315)
Net Carrying Amount	562,716	574,368
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	94,844	108,929
Accumulated Amortization	(55,690)	(65,453)
Net Carrying Amount	39,154	43,476
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	128,179	124,669
Accumulated Amortization	(66,659)	(62,543)
Net Carrying Amount	61,520	62,126
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	50,490	52,342
Accumulated Amortization	(26,770)	(21,930)
Net Carrying Amount	$ 23,720	$ 30,412

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Amortization (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 170,187	$ 149,417	$ 117,882
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	142,050
Finite-Lived Intangible Assets, Amortization Expense, Year Two	120,026
Finite-Lived Intangible Assets, Amortization Expense, Year Three	107,162
Finite-Lived Intangible Assets, Amortization Expense, Year Four	90,993
Finite-Lived Intangible Assets, Amortization Expense, Year Five	77,285
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	149,594
Net Carrying Amount	$ 687,110	$ 710,382

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
Assets
Fair value of derivative assets	$ 59,145	$ 228,175
Liabilities
Fair value of derivative liabilities	140,690	51,118
Total fair value	(81,545)	177,057
Total notional value	8,783,014	9,290,345
Cash Flow Hedging | Other current assets
Assets
Fair value of derivative assets	29,380	133,935
Cash Flow Hedging | Other non-current assets
Assets
Fair value of derivative assets	1,065	82,770
Cash Flow Hedging | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	50,870	21,632
Cash Flow Hedging | Other non-current liabilities
Liabilities
Fair value of derivative liabilities	64,365	17,244
Other Derivatives | Other current assets
Assets
Fair value of derivative assets	28,700	11,470
Other Derivatives | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	$ 25,455	$ 12,242

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Derivative [Line Items]
Fair value of derivative assets	$ 59,145	$ 228,175
Fair value of derivative instruments with credit-risk-related contingent features in a liability position	140,690
Reclassification adjustments into Cost of services	93,105	118,840	$ 23,004
(Loss) gain recognized in income on derivatives	(114,076)	66,748	$ (84,293)
Offsetting Derivative Asset and Liabilities [Abstract]
Net derivative assets	23,599	189,066
Net derivative liabilities	105,144	12,009
Total fair value	$ (81,545)	$ 177,057

BORROWINGS AND INDEBTEDNESS - B

BORROWINGS AND INDEBTEDNESS - Borrowing Facilities including Letters of Credit (Details) $ in Thousands	Aug. 31, 2018USD ($)
Debt Instrument [Line Items]
Facility Amount	$ 1,887,198
Borrowing Under Facilities	0
Syndicated Loan Facility Due December 22, 2020 [Member]
Debt Instrument [Line Items]
Facility Amount	1,000,000	[1]
Borrowing Under Facilities	0	[1]
Separate, uncommitted, unsecured multicurrency revolving credit facilities
Debt Instrument [Line Items]
Facility Amount	657,033	[2]
Borrowing Under Facilities	0	[2]
Local guaranteed and non-guaranteed lines of credit
Debt Instrument [Line Items]
Facility Amount	230,165	[3]
Borrowing Under Facilities	$ 0	[3]
[1]	This facility, which matures on December 22, 2020, provides unsecured, revolving borrowing capacity for general working capital purposes, including the issuance of letters of credit. Financing is provided under this facility at the prime rate or at the London Interbank Offered Rate, plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. As of August 31, 2018 and 2017, we had no borrowings under the facility.
[2]	We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of August 31, 2018 and 2017, we had no borrowings under these facilities.
[3]	We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of August 31, 2018 and 2017, we had no borrowings under these various facilities.

BORROWINGS AND INDEBTEDNESS - A

BORROWINGS AND INDEBTEDNESS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Debt Disclosure [Abstract]
Letters of credit outstanding under borrowing facilities	$ 324,602	$ 195,998
Total outstanding debt	25,013	$ 25,070
CommercialPaperProgramBackedbySyndicatedLoan	$ 1,000,000

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Current taxes
U.S. federal	$ 70,050	$ 152,002	$ 314,121
U.S. state and local	3,574	17,269	38,255
Non-U.S.	1,425,875	1,175,962	835,653
Total current tax expense	1,499,499	1,345,233	1,188,029
Deferred taxes
U.S. federal	219,034	(200,483)	8,588
U.S. state and local	57,044	(26,069)	1,056
Non-U.S.	(182,078)	(137,581)	56,296
Total deferred tax (benefit) expense	94,000	(364,133)	65,940
Total	$ 1,593,499	$ 981,100	$ 1,253,969

INCOME TAXES - Components of _2

INCOME TAXES - Components of Income before Income Taxes (Details) - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Income Tax Disclosure [Abstract]
U.S. sources (1)	[1]	$ 645,943	$ 251,456	$ 1,047,909
Non-U.S. sources		5,162,150	4,364,576	4,555,663
INCOME BEFORE INCOME TAXES		$ 5,808,093	$ 4,616,032	$ 5,603,572
[1]	Includes U.S. pension settlement charge of $509,793 for fiscal 2017.

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of U.S. Federal Statutory Income Tax Rate to Effective Income Tax Rate (Details)		12 Months Ended
		Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax rate		25.70%	35.00%	35.00%
U.S. state and local taxes, net		1.10%	1.30%	1.10%
Non-U.S. operations taxed at lower rates		(6.10%)	(16.30%)	(12.60%)
Final determinations (1)	[1]	(1.90%)	(3.60%)	(2.10%)
Other net activity in unrecognized tax benefits		5.80%	8.40%	2.70%
Divestitures		0.00%	0.00%	(3.40%)
Excess tax benefits from share based payments		(2.30%)	(2.70%)	0.00%
Other, net		0.70%	0.70%	1.70%
Effective income tax rate		27.40%	21.30%	22.40%
[1]	Final determinations include final agreements with tax authorities and expirations of statutes of limitations.

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
Deferred tax assets
Pensions	$ 254,268	$ 294,850
Revenue recognition	110,424	163,393
Compensation and benefits	517,850	734,373
Share-based compensation	259,276	293,546
Tax credit carryforwards	400,253	1,419,506
Net operating loss carryforwards	119,130	204,803
Depreciation and amortization	97,459	97,076
Deferred amortization deductions	728,564	705,495
Indirect effects of unrecognized tax benefits	355,152	343,832
Other	150,740	122,590
Deferred Tax Assets, Gross, Total	2,993,116	4,379,464
Valuation allowance	(451,775)	(1,564,554)
Total deferred tax assets	2,541,341	2,814,910
Deferred tax liabilities
Revenue recognition	(66,128)	(80,683)
Depreciation and amortization	(214,396)	(228,166)
Investments in subsidiaries	(138,417)	(202,359)
Other	(161,322)	(225,899)
Total deferred tax liabilities	(580,263)	(737,107)
Net deferred tax assets	$ 1,961,078	$ 2,077,803

INCOME TAXES - Reconciliation_2

INCOME TAXES - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, beginning of year	$ 945,850	$ 985,755
Additions for tax positions related to the current year	349,343	204,321
Additions for tax positions related to prior years	317,215	254,274
Reductions for tax positions related to prior years	(284,711)	(250,135)
Statute of limitations expirations	(37,050)	(41,544)
Settlements with tax authorities	(68,605)	(221,999)
Foreign currency translation	(11,522)	15,178
Balance, end of year	$ 1,210,520	$ 945,850

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands	Jan. 01, 2018	Dec. 31, 2017	May 31, 2018	Feb. 28, 2018	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Income Taxes [Line Items]
Deferred Tax Assets, Net					$ 1,961,078	$ 2,077,803
Undistributed Earnings of Foreign Subsidiaries					1,082,198
Unrecognized deferred tax liability from undistributed earnings of foreign subsidiaries					131,000
Tax holiday income tax benefits					103,000	95,000	$ 100,000
Deferred tax assets valuation allowance					451,775	1,564,554
Increase in deferred tax valuation allowance					1,112,779	(321,347)
Tax credit carryforwards					400,253	1,419,506
Operating Loss Carryforwards					478,274
Unrecognized tax benefits					1,210,520	945,850	985,755
Unrecognized tax benefits potential to favorably impact effective tax rate					818,638	609,555
Unrecognized tax benefits from adjustments to equity					391,882	336,295
Unrecognized tax benefits, interest and penalties expense					37,230	37,350	8,681
Unrecognized tax benefits, interest and penalties accrued pre-tax					125,886	98,204
Unrecognized tax benefits, interest and penalties accrued net of tax benefits					114,631	$ 87,417
Decrease in Unrecognized Tax Benefits is Reasonably Possible					486,000
Increase in Unrecognized Tax Benefits is Reasonably Possible					$ 219,000
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement							$ 0
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	35.00%
U.S. federal statutory income tax rate					25.70%	35.00%	35.00%
Provisional Tax Expense Related to Tax Cuts and Jobs Act of 2017			$ 40,927	$ 136,724
Tax Credit Carryforwards Expiring Between 2018 and 2027
Income Taxes [Line Items]
Tax credit carryforwards					$ 19,976
Tax Credit Carryforwards Expiring Between 2028 and 2037
Income Taxes [Line Items]
Tax credit carryforwards					1,838
Tax Credit Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Tax credit carryforwards					378,439
Net Operating Loss Carryforwards Expiring Between 2018 and 2027
Income Taxes [Line Items]
Operating Loss Carryforwards					216,476
Net Operating Loss Carryforwards Expiring Between 2028 and 2037
Income Taxes [Line Items]
Operating Loss Carryforwards					11,080
Net Operating Loss Carryforwards with Indefinite Carryforward Period
Income Taxes [Line Items]
Operating Loss Carryforwards					250,718
Fiscal2017PensionSettlement [Member]
Income Taxes [Line Items]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement					0	$ (509,793)
Changes in Tax Laws and Tax Rates [Member]
Income Taxes [Line Items]
Deferred Tax Assets, Net					$ 247,216	$ 68,724

RETIREMENT AND PROFIT SHARING_3

RETIREMENT AND PROFIT SHARING PLANS - Weighted-Average Assumptions Used to Determine the Fiscal Year-end Defined Benefit Pension Obligations (Details)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
U.S. and Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	3.98%	3.73%	3.51%
Discount rate for determining net periodic pension expense	3.73%	3.51%	4.46%
Long term rate of return on plan assets	3.64%	4.13%	4.54%
UNITED STATES | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	4.00%	3.75%	3.50%
Discount rate for determining net periodic pension expense	3.75%	3.50%	4.50%
Long term rate of return on plan assets	4.25%	4.25%	4.75%
Rate of increase in future compensation for determining projected benefit obligation	2.23%	2.25%	2.57%
Rate of increase in future compensation for determining net periodic pension expense	2.25%	2.57%	3.60%
Non-U.S. Plans | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate for determining projected benefit obligation	3.29%	2.83%	2.40%
Discount rate for determining net periodic pension expense	2.83%	2.40%	3.47%
Long term rate of return on plan assets	3.56%	3.52%	3.99%
Rate of increase in future compensation for determining projected benefit obligation	3.67%	3.63%	3.47%
Rate of increase in future compensation for determining net periodic pension expense	3.63%	3.47%	3.56%

RETIREMENT AND PROFIT SHARING_4

RETIREMENT AND PROFIT SHARING PLANS - Changes in the Defined Benefit Pension Obligations, Plan Assets and Funded Status of Material Defined Benefit Pension Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Amounts recognized in the Consolidated Balance Sheets
Non-current liabilities	$ (1,410,656)	$ (1,408,759)
Total	(6,313)
U.S. and Non-U.S. Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	529,680	500,964
Service cost	20,929	19,898
Interest cost	17,537	15,270
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	0
Amendments	0	0
Curtailment	(2,782)	0
Pension settlement	0	0
Actuarial (gain) loss	(18,001)	5,084
Benefits Paid	(10,499)	(13,047)
Exchange rate impact	(1,232)	1,511
Benefit obligation, end of year	535,632	529,680
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	26,541	27,130
Actual return on plan assets	(505)	(38)
Acquisitions/divestitures/transfers	0	0
Employer contributions	13,176	12,496
Participant contributions	0	0
Pension settlement	0	0
Benefits paid	(10,499)	(13,047)
Exchange rate impact	0	0
Fair value of plan assets, end of year	28,713	26,541
Funded status, end of year	(506,919)	(503,139)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	0	0
Current liabilities	(1,856)	(1,659)
Non-current liabilities	(505,063)	(501,480)
Funded status, end of year	(506,919)	(503,139)
UNITED STATES | Pension Plan [Member]
Reconciliation of benefit obligation
Benefit obligation, beginning of year	342,863	2,030,006
Service cost	4,233	7,380
Interest cost	10,626	48,354
Participant contributions	0	0
Acquisitions/divestitures/transfers	0	0
Amendments	0	0
Curtailment	0	0
Pension settlement	4,289	(1,612,824)
Actuarial (gain) loss	(16,149)	(80,507)
Benefits Paid	(13,946)	(49,546)
Exchange rate impact	0	0
Benefit obligation, end of year	331,916	342,863
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	204,629	1,801,435
Actual return on plan assets	(5,278)	(63,919)
Acquisitions/divestitures/transfers	0	0
Employer contributions	20,882	129,483
Participant contributions	0	0
Pension settlement	4,289	1,612,824
Benefits paid	(13,946)	(49,546)
Exchange rate impact	0	0
Fair value of plan assets, end of year	210,576	204,629
Funded status, end of year	(121,340)	(138,234)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	6,757	2,127
Current liabilities	(10,854)	(11,047)
Non-current liabilities	(117,243)	(129,314)
Funded status, end of year	(121,340)	(138,234)
Non-U.S. Plans
Reconciliation of benefit obligation
Benefit obligation, beginning of year	1,816,462	1,758,110
Service cost	81,840	82,727
Interest cost	46,993	36,906
Participant contributions	12,189	11,832
Acquisitions/divestitures/transfers	(121)	15,664
Amendments	28,696	(847)
Curtailment	(4,946)	0
Pension settlement	(70,124)	0
Actuarial (gain) loss	(25,942)	(76,066)
Benefits Paid	(69,841)	(47,233)
Exchange rate impact	(42,494)	35,369
Benefit obligation, end of year	1,772,712	1,816,462
Reconciliation of fair value of plan assets
Fair value of plan assets, beginning of year	1,154,128	1,081,154
Actual return on plan assets	6,792	42,417
Acquisitions/divestitures/transfers	0	818
Employer contributions	109,292	67,300
Participant contributions	12,189	11,832
Pension settlement	(71,562)	0
Benefits paid	(69,841)	(47,233)
Exchange rate impact	(13,622)	(2,160)
Fair value of plan assets, end of year	1,127,376	1,154,128
Funded status, end of year	(645,336)	(662,334)
Amounts recognized in the Consolidated Balance Sheets
Non-current assets	106,621	64,461
Current liabilities	(27,306)	(21,015)
Non-current liabilities	(724,651)	(705,780)
Funded status, end of year	$ (645,336)	$ (662,334)

RETIREMENT AND PROFIT SHARING_5

RETIREMENT AND PROFIT SHARING PLANS - Pre-Tax Accumulated Net Actuarial Loss and Prior Service Cost (credit) Recognized in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
U.S. and Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Net loss	$ 114,827	$ 142,197
Prior service (credit) cost	23,671	27,656
Accumulated other comprehensive loss, pre-tax	138,498	169,853
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Net loss	105,580	112,015
Prior service (credit) cost	0	0
Accumulated other comprehensive loss, pre-tax	105,580	112,015
Non-U.S. Plans | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Net loss	357,250	386,428
Prior service (credit) cost	22,293	(5,222)
Accumulated other comprehensive loss, pre-tax	$ 379,543	$ 381,206

RETIREMENT AND PROFIT SHARING_6

RETIREMENT AND PROFIT SHARING PLANS - Accumulated Benefit Obligation for Material Defined Benefit Pension Plans (Details) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 325,152	$ 333,588
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 1,614,649	$ 1,651,869

RETIREMENT AND PROFIT SHARING_7

RETIREMENT AND PROFIT SHARING PLANS - Information for Material Defined Benefit Pension Plans with Projected Benefit Obligations in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
U.S. and Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 535,632	$ 529,680
Fair value of plan assets	28,713	26,541
UNITED STATES | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	128,097	342,863
Fair value of plan assets	0	202,502
Non-U.S. Plans | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	1,009,762	1,037,634
Fair value of plan assets	$ 257,805	$ 310,839

RETIREMENT AND PROFIT SHARING_8

RETIREMENT AND PROFIT SHARING PLANS - Information for Material Defined Benefit Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 128,097	$ 138,476
Fair value of plan assets	0	0
Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	848,217	810,330
Fair value of plan assets	$ 220,220	$ 208,559

RETIREMENT AND PROFIT SHARING_9

RETIREMENT AND PROFIT SHARING PLANS - Target Allocation for Fiscal 2018 and Weighted-Average Plan Assets Allocations by Asset Category, for Material Defined Benefit Pension Plans (Details)	Aug. 31, 2018	Aug. 31, 2017
UNITED STATES
2018 Target Allocation
2018 Target Allocation	100.00%
Actual Plan Asset Allocation	100.00%	100.00%
UNITED STATES | Equity securities
2018 Target Allocation
2018 Target Allocation	0.00%
Actual Plan Asset Allocation	0.00%	0.00%
UNITED STATES | Debt securities
2018 Target Allocation
2018 Target Allocation	100.00%
Actual Plan Asset Allocation	94.00%	94.00%
UNITED STATES | Cash and short-term investments
2018 Target Allocation
2018 Target Allocation	0.00%
Actual Plan Asset Allocation	6.00%	6.00%
UNITED STATES | Insurance contracts
2018 Target Allocation
2018 Target Allocation	0.00%
Actual Plan Asset Allocation	0.00%	0.00%
UNITED STATES | Other
2018 Target Allocation
2018 Target Allocation	0.00%
Actual Plan Asset Allocation	0.00%	0.00%
Non-U.S. Plans
2018 Target Allocation
2018 Target Allocation	100.00%
Actual Plan Asset Allocation	100.00%	100.00%
Non-U.S. Plans | Equity securities
2018 Target Allocation
2018 Target Allocation	26.00%
Actual Plan Asset Allocation	20.00%	30.00%
Non-U.S. Plans | Debt securities
2018 Target Allocation
2018 Target Allocation	52.00%
Actual Plan Asset Allocation	57.00%	58.00%
Non-U.S. Plans | Cash and short-term investments
2018 Target Allocation
2018 Target Allocation	2.00%
Actual Plan Asset Allocation	2.00%	2.00%
Non-U.S. Plans | Insurance contracts
2018 Target Allocation
2018 Target Allocation	17.00%
Actual Plan Asset Allocation	17.00%	6.00%
Non-U.S. Plans | Other
2018 Target Allocation
2018 Target Allocation	3.00%
Actual Plan Asset Allocation	4.00%	4.00%

RETIREMENT AND PROFIT SHARIN_10

RETIREMENT AND PROFIT SHARING PLANS - Fair Values of the Material U.S. and Non-U.S. Defined Benefit Pension Plans Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
U.S. and Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 28,713	$ 26,541	$ 27,130
UNITED STATES | Level 2
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	239,289
UNITED STATES | Level 2 | U.S. Corporate Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	136,814
UNITED STATES | Level 2 | U.S. Government State And Local Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	58,239
Non-US
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	1,127,376
Non-US | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	222,061
Non-US | Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	117,389
Non-US | Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	535,096
Non-US | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	23,189
Non-US | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	187,780
Non-US | Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	41,861
Non-US | Level 1
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	135,080
Non-US | Level 1 | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Non-US | Level 1 | Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	117,389
Non-US | Level 1 | Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	4
Non-US | Level 1 | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	17,687
Non-US | Level 1 | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Non-US | Level 1 | Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Non-US | Level 2
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	877,336
Non-US | Level 2 | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	222,061
Non-US | Level 2 | Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Non-US | Level 2 | Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	535,092
Non-US | Level 2 | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	5,502
Non-US | Level 2 | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	72,820
Non-US | Level 2 | Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	41,861
Non-US | Level 3
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	114,960
Non-US | Level 3 | Mutual fund equity securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Non-US | Level 3 | Non-U.S. government debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Non-US | Level 3 | Mutual fund debt securities
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Non-US | Level 3 | Cash and short-term investments
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	0
Non-US | Level 3 | Insurance contracts
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	114,960
Non-US | Level 3 | Other
Defined Benefit Plan Disclosure [Line Items]
Total pension plan assets	$ 0

RETIREMENT AND PROFIT SHARIN_11

RETIREMENT AND PROFIT SHARING PLANS - Estimated Future Benefit Payments (Details) $ in Thousands	Aug. 31, 2018USD ($)
U.S. and Non-U.S. Plans
Defined Benefit Plan Disclosure [Line Items]
2,017	$ 14,052
2,018	15,879
2,019	17,811
2,020	19,823
2,021	22,458
2022-2026	150,083
UNITED STATES | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
2,017	14,168
2,018	15,013
2,019	15,795
2,020	16,621
2,021	17,317
2022-2026	96,921
Non-U.S. Plans | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
2,017	61,593
2,018	72,592
2,019	82,049
2,020	88,100
2,021	103,213
2022-2026	$ 522,427

RETIREMENT AND PROFIT SHARIN_12

RETIREMENT AND PROFIT SHARING PLANS - Additional Information (Details)	Mar. 18, 2016employee	Aug. 31, 2018USD ($)	Aug. 31, 2017USD ($)	Aug. 31, 2016USD ($)
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
Pension settlement charge				$ 0
Actuarial losses		$ 19,862,000	$ 49,565,000	(481,331,000)
Pension expense		125,320,000	622,302,000	94,827,000
Contributions to U.S. and non-U.S. defined benefit pension plans, cash funding for retiree medical plans and benefit payments related to the unfunded frozen plan for former pre-incorporation partners		93,973,000
Total expenses recorded for the United States and the United Kingdom defined contribution retirement plans		485,736,000	454,124,000	419,932,000
Fiscal2017PensionSettlement [Member]
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
ActiveEmployeesintheU.S.PensionPlanWhoAreCurrentlyEligibletoAccrueBenefitsUnderCreationofaSeparateDefinedBenefitPlan | employee	600
Pension settlement charge		0	509,793,000
PensionSettlementChargeIncomeTaxExpenseBenefit		198,219,000
Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax		460,908,000
Employer contributions		118,500,000
AdditionalActuarialLosses [Member] | Fiscal2017PensionSettlement [Member]
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
Employer contributions		48,885,000
PreviouslyRecordedPensionLiabilities [Member] | Fiscal2017PensionSettlement [Member]
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
Employer contributions		69,615,000
U.S. and Non-U.S. Plans
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation		79,766
Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation		62,785
Defined Benefit Plan, Fair Value of Plan Assets		$ 28,713,000	26,541,000	$ 27,130,000
Defined Benefit Plan, Health Care Cost Trend Rate Assumed, Next Fiscal Year		6.90%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate		4.50%
Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), Gain (Loss), before Tax		$ (114,827,000)	(142,197,000)
Employer contributions		13,176,000	12,496,000
Lump sum payments from plan assets		0	0
Reduction to PBO		$ 0	$ 0

RETIREMENT AND PROFIT SHARIN_13

RETIREMENT AND PROFIT SHARING PLANS Level 3 Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Level 3 Assets [Abstract]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases, (Sales), Issuances, (Settlements)	$ 130,543
Change in Fair Value of Level 3 Assets During the Period	(15,583)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	$ 114,960	$ 0

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Information with Respect to Share-Based Compensation (Details) - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total share-based compensation expense included in Net income		$ 976,908	$ 795,235	$ 758,176
Income tax benefit related to share-based compensation included in Net income (1)	[1]	404,124	349,114	236,423
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income Tax Expense (Benefit)		$ 1,593,499	$ 981,100	1,253,969
New Accounting Pronouncement, Early Adoption, Effect [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income Tax Expense (Benefit)				$ 92,285
[1]	Prior to the adoption of ASU 2016-09 excess tax benefits for share-based compensation were not recognized in the provision for income taxes. Therefore, fiscal 2016 excludes $92,285 of excess tax benefits from the income tax provision.

SHARE-BASED COMPENSATION - Rest

SHARE-BASED COMPENSATION - Restricted Share Unit Activity (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Aug. 31, 2018		Aug. 31, 2017	Aug. 31, 2016
Number of Restricted Share Units
Nonvested balance as of August 31, 2016 (in shares)		21,029,042
Granted (in shares) (1)	[1]	8,166,416
Vested (in shares) (2)	[2]	(8,692,766)
Forfeited (in shares)		(1,424,085)
Nonvested balance as of August 31, 2017 (in shares)		19,078,607		21,029,042
Weighted Average Grant-Date Fair Value
Nonvested balance as of August 31, 2016 (in dollars per share)		$ 101.88
Granted (in dollars per share) (1)		153.33	[1]	$ 117.72	$ 105.16
Vested (in dollars per share) (2)	[2]	96.86
Forfeited (in dollars per share)		109.83
Nonvested balance as of August 31, 2017 (in dollars per share)		$ 125.59		$ 101.88
Vested, grant-date fair value		$ 842,002		$ 726,324	$ 796,620
[1]	The weighted average grant-date fair value for restricted share units granted for fiscal 2018, 2017 and 2016 was $153.33, $117.72 and $105.16, respectively.
[2]	The total grant-date fair value of restricted share units vested for fiscal 2018, 2017 and 2016 was $842,002, $726,324 and $796,620, respectively.

SHARE-BASED COMPENSATION - Stoc

SHARE-BASED COMPENSATION - Stock Option Activity (Details)	12 Months Ended
	Aug. 31, 2018$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	12,274
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 39.46
Weighted Average Remaining Contractual Term
Options outstanding as of August 31, (in years)	1 year 2 months 12 days

SHARE-BASED COMPENSATION - Addi

SHARE-BASED COMPENSATION - Additional Information (Details) - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Provision for income taxes	$ 1,593,499,000	$ 981,100,000	$ 1,253,969,000
Shares authorized under SIP plan	99,000,000
Shares available for future grants under SIP plan	24,266,070
Restricted Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense related to nonvested awards not yet recognized	$ 924,824,000
Compensation expense related to nonvested awards not yet recognized, expected weighted average period of recognition	1 year 2 months 12 days
Restricted share units vested but not yet delivered	598,447
Restricted Share Units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement vesting period	2 years
Restricted Share Units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement vesting period	7 years
ESPP 2,010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum employee deferral into share purchase plan per offering	$ 7,500
Percentage of senior executive compensation contributed into share purchase plan maximum	30.00%
Percentage of shares purchased granted as restricted share units granted under the V.E.I.P.	50.00%
Number of shares authorized employee share purchase plan	90,000,000
Shares issued under employee share purchase plan total	54,111,908
Shares issued, during period, under the employee share purchase plan	5,428,356	6,103,977	5,850,113
ESPP 2010 | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of employee compensation contributed into share purchase plan	1.00%
ESPP 2010 | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of employee compensation contributed into share purchase plan	10.00%
New Accounting Pronouncement, Early Adoption, Effect [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Provision for income taxes			$ 92,285,000

SHAREHOLDERS' EQUITY - Addition

SHAREHOLDERS' EQUITY - Additional Information (Detail)	12 Months Ended
	Aug. 31, 2018$ / sharesshares	Aug. 31, 2018€ / sharesshares	Aug. 31, 2017$ / sharesshares	Aug. 31, 2017€ / sharesshares
Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares)	40,000	40,000	40,000	40,000
Ordinary shares, par value (in euros per share) | € / shares		€ 1		€ 1
Class A Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares)	20,000,000,000	20,000,000,000	20,000,000,000	20,000,000,000
Ordinary shares, par value (in euros per share) | $ / shares	$ 0.0000225		$ 0.0000225
Common Stock, Voting Rights	1
Class X Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, shares authorized (in shares)	1,000,000,000	1,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares, par value (in euros per share) | $ / shares	$ 0.0000225		$ 0.0000225
Common Stock, Voting Rights	1

MATERIAL TRANSACTIONS AFFECTI_3

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Company's Share Purchase Activity (Details) - USD ($) $ in Thousands		12 Months Ended
		Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Share Purchase and Redemption Activity [Line Items]
Accenture plc Class A Ordinary Shares (in shares)		16,706,190
Accenture plc Class A Ordinary Shares		$ 2,554,084	$ 2,552,880	$ 2,532,796
Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc. Exchangeable Shares (in shares)		571,134
Accenture Holdings plc ordinary shares and Accenture Canada Holdings Inc. Exchangeable Shares		$ 85,010	$ 96,171	$ 72,193
Open-market share purchases (1)
Share Purchase and Redemption Activity [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	[1]	13,618,163
Accenture plc Class A Ordinary Shares	[1]	$ 2,083,762
Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	[1]	0
Accenture Holdings plc ordinary shares and Accenture Canada Holdings Inc. Exchangeable Shares	[1]	$ 0
Other share purchase programs
Share Purchase and Redemption Activity [Line Items]
Accenture plc Class A Ordinary Shares (in shares)		0
Accenture plc Class A Ordinary Shares		$ 0
Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc. Exchangeable Shares (in shares)		571,134
Accenture Holdings plc ordinary shares and Accenture Canada Holdings Inc. Exchangeable Shares		$ 85,010
Other purchases (2)
Share Purchase and Redemption Activity [Line Items]
Accenture plc Class A Ordinary Shares (in shares)	[2]	3,088,027
Accenture plc Class A Ordinary Shares	[2]	$ 470,322
Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc. Exchangeable Shares (in shares)	[2]	0
Accenture Holdings plc ordinary shares and Accenture Canada Holdings Inc. Exchangeable Shares	[2]	$ 0
[1]	We conduct a publicly announced open-market share purchase program for Accenture plc Class A ordinary shares. These shares are held as treasury shares by Accenture plc and may be utilized to provide for select employee benefits, such as equity awards to our employees.
[2]	During fiscal 2018, as authorized under our various employee equity share plans, we acquired Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under those plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and the other share purchase programs.

MATERIAL TRANSACTIONS AFFECTI_4

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Dividend Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Dividends [Line Items]
Cancellation of treasury shares	$ 0	$ 0	$ 0
Dividend Per Share	$ 2.66	$ 2.42	$ 2.20
Cash Outlay	$ 1,708,724
DividendPaymentNovember2016 [Member]
Dividends [Line Items]
Dividend Payment Date Day Month And Year	Nov. 15, 2017
Dividend Per Share	$ 1.33
Cash Outlay	$ 853,614
DividendPaymentMay2017 [Member]
Dividends [Line Items]
Dividend Payment Date Day Month And Year	May 15, 2018
Dividend Per Share	$ 1.33
Cash Outlay	$ 855,110
Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc Exchangeable Shares
Dividends [Line Items]
Cash Outlay	$ 37,652
Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc Exchangeable Shares | DividendPaymentNovember2016 [Member]
Dividends [Line Items]
Dividend Payment Date Of Record Day Month And Year	Oct. 17, 2017
Cash Outlay	$ 36,373
Accenture Holdings plc Ordinary Shares and Accenture Canada Holdings Inc Exchangeable Shares | DividendPaymentMay2017 [Member]
Dividends [Line Items]
Dividend Payment Date Of Record Day Month And Year	Apr. 10, 2018
Cash Outlay	$ 1,279
Accenture plc Class A Ordinary Shares
Dividends [Line Items]
Cash Outlay	$ 1,671,072
Accenture plc Class A Ordinary Shares | DividendPaymentNovember2016 [Member]
Dividends [Line Items]
Dividend Payment Date Of Record Day Month And Year	Oct. 19, 2017
Cash Outlay	$ 817,241
Accenture plc Class A Ordinary Shares | DividendPaymentMay2017 [Member]
Dividends [Line Items]
Dividend Payment Date Of Record Day Month And Year	Apr. 12, 2018
Cash Outlay	$ 853,831
Treasury Shares
Dividends [Line Items]
Cancellation of treasury shares	$ 1,582,067	$ 3,014,356	$ 11,199,016

MATERIAL TRANSACTIONS AFFECTI_5

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Additional Information (Details) - USD ($)	Nov. 15, 2018	Oct. 18, 2018	Sep. 26, 2018	Sep. 25, 2017	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Dividends Payable [Line Items]
Stock Repurchase Program, Authorized Amount					$ 950,000
Accenture plc Class A ordinary shares issued upon redemption of Accenture Holdings plc ordinary shares					25,906,176
Accenture plc Class A Ordinary Shares Issued for Accenture Holdings plc Shares					25,554,372,000
Accenture Plc Stock Issued Upon Redemptions of Accenture Holdings Plc Ordinary Shares					351,804,000
TreasuryStockSharesRetire					11,620,621,000
Cancellation of treasury shares					$ 0	$ 0	$ 0
Subsequent Event [Member]
Dividends Payable [Line Items]
Treasury Stock Acquired Repurchase Additional Approved Authorization Value					5,000,000,000
Treasury Stock Acquired Repurchase Authorization Value					$ 5,950,443
Class A Ordinary Shares | Dividend Declared [Member]
Dividends Payable [Line Items]
Cash dividend declared date					Sep. 26, 2018
Treasury Stock [Member]
Dividends Payable [Line Items]
Cancellation of treasury shares					$ 1,582,067,000	$ 3,014,356,000	$ 11,199,016,000
Dividend Declared [Member] | Accenture Holdings plc ordinary [Member] | Subsequent Event [Member]
Dividends Payable [Line Items]
Cash dividend payment date				Nov. 15, 2018
Dividend Declared [Member] | Class A Ordinary Shares | Subsequent Event [Member]
Dividends Payable [Line Items]
Cash dividend declared date			Sep. 26, 2018
Cash dividend declared			$ 1.46
Cash dividend record date		Oct. 18, 2018
Cash dividend payment date	Nov. 15, 2018

LEASE COMMITMENTS - Rental Expe

LEASE COMMITMENTS - Rental Expense, including Operating Costs and Taxes and Sublease Income from Third Parties (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Leases [Abstract]
Rental expense	$ 653,531	$ 617,014	$ 578,149
Sublease income from third parties	$ (28,219)	$ (28,992)	$ (26,403)

LEASE COMMITMENTS - Future Mini

LEASE COMMITMENTS - Future Minimum Rental Commitments under Non-cancelable Operating Leases (Details) $ in Thousands	Aug. 31, 2018USD ($)
Operating lease payments
2,018	$ 598,483
2,019	543,125
2,020	474,478
2,021	411,002
2,022	338,630
Thereafter	1,285,763
Operating lease payments	3,651,481
Operating sublease income
2,018	(28,083)
2,019	(24,115)
2,020	(17,221)
2,021	(7,932)
2,022	(7,661)
Thereafter	(40,286)
Operating sublease income	$ (125,298)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Thousands	Aug. 31, 2018	Aug. 31, 2017
Loss Contingencies [Line Items]
Redeemable Common Stock Of Subsidiary	$ (46,703)
Fair value of Avanade redeemable common stock and options		$ 52,996
Expressly limited performance guarantee	782,000	697,000
Portion of guarantee not recoverable	$ 130,000	$ 149,000

SEGMENT REPORTING - Company's R

SEGMENT REPORTING - Company's Reportable Operating Segments (Details) $ in Thousands		3 Months Ended								12 Months Ended
		Aug. 31, 2018USD ($)	May 31, 2018USD ($)	Feb. 28, 2018USD ($)	Nov. 30, 2017USD ($)	Aug. 31, 2017USD ($)	May 31, 2017USD ($)	Feb. 28, 2017USD ($)	Nov. 30, 2016USD ($)	Aug. 31, 2018USD ($)	Aug. 31, 2017USD ($)		Aug. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments										5
Net revenues		$ 10,149,787	$ 10,314,999	$ 9,585,442	$ 9,523,222	$ 9,149,958	$ 8,867,036	$ 8,317,671	$ 8,515,517	$ 39,573,450	$ 34,850,182		$ 32,882,723
Depreciation and amortization	[1]									926,776	801,789		729,052
Operating income		1,452,671	$ 1,619,726	$ 1,282,764	$ 1,485,880	1,296,562	$ 865,435	$ 1,138,653	$ 1,331,959	5,841,041	4,632,609		4,810,445
Net Assets	[2]	4,768,722				4,349,298				4,768,722	4,349,298		3,904,223
Communications, Media & Technology
Segment Reporting Information [Line Items]
Net revenues										8,030,775	6,884,738		6,615,717
Depreciation and amortization	[1]									176,232	148,690		141,356
Operating income										1,368,142	1,048,786		965,574
Net Assets	[2]	984,345				916,325				984,345	916,325		923,764
Financial Services
Segment Reporting Information [Line Items]
Net revenues										8,237,982	7,393,945		7,031,053
Depreciation and amortization	[1]									161,451	147,343		139,518
Operating income										1,352,870	1,207,391		1,127,750
Net Assets	[2]	23,666				155,386				23,666	155,386		123,827
Health & Public Service
Segment Reporting Information [Line Items]
Net revenues										6,688,467	6,177,846		5,986,878
Depreciation and amortization	[1]									171,084	143,659		134,788
Operating income										755,559	772,785		807,012
Net Assets	[2]	989,150				911,605				989,150	911,605		892,569
Products
Segment Reporting Information [Line Items]
Net revenues										10,854,339	9,500,451		8,395,038
Depreciation and amortization	[1]									271,853	228,400		206,806
Operating income										1,649,785	1,558,680		1,282,461
Net Assets	[2]	1,571,620				1,299,898				1,571,620	1,299,898		1,281,551
Resources
Segment Reporting Information [Line Items]
Net revenues										5,657,178	4,847,073		4,838,963
Depreciation and amortization	[1]									146,156	133,697		106,584
Operating income										714,685	554,760		627,648
Net Assets	[2]	1,046,216				953,820				1,046,216	953,820		820,273
Other
Segment Reporting Information [Line Items]
Net revenues										104,709	46,129		15,074
Depreciation and amortization	[1]									0	0		0
Operating income										0	(509,793)	[3]	0
Net Assets	[2]	$ 153,725				$ 112,264				$ 153,725	$ 112,264		$ (137,761)
[1]	Amounts include depreciation on property and equipment and amortization of intangible assets controlled by each operating segment, as well as an allocation for amounts they do not directly control.
[2]	We do not allocate total assets by operating segment. Operating segment assets directly attributed to an operating segment and provided to the chief operating decision makers include receivables from clients, current and non-current unbilled services, deferred contract costs and current and non-current deferred revenues.
[3]	Other operating income for fiscal 2017 represents the pension settlement charge.

SEGMENT REPORTING - Information

SEGMENT REPORTING - Information Regarding Geography and Countries (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2018	May 31, 2018	Feb. 28, 2018	Nov. 30, 2017	Aug. 31, 2017	May 31, 2017	Feb. 28, 2017	Nov. 30, 2016	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Segment Reporting Information [Line Items]
Net revenues	$ 10,149,787	$ 10,314,999	$ 9,585,442	$ 9,523,222	$ 9,149,958	$ 8,867,036	$ 8,317,671	$ 8,515,517	$ 39,573,450	$ 34,850,182	$ 32,882,723
Reimbursements	492,462	523,855	482,390	531,271	490,948	489,751	444,511	490,086	2,029,978	1,915,296	1,914,938
Revenues	10,642,249	$ 10,838,854	$ 10,067,832	$ 10,054,493	9,640,906	$ 9,356,787	$ 8,762,182	$ 9,005,603	41,603,428	36,765,478	34,797,661
Property and equipment, net as of August 31	1,264,020				1,140,598				1,264,020	1,140,598	956,542
North America
Segment Reporting Information [Line Items]
Net revenues									17,849,010	16,290,842	15,653,290
Reimbursements									927,266	963,911	970,248
Revenues									18,776,276	17,254,753	16,623,538
Property and equipment, net as of August 31	375,237				274,463				375,237	274,463	244,351
Europe
Segment Reporting Information [Line Items]
Net revenues									14,111,622	12,002,025	11,512,434
Reimbursements									738,062	625,073	637,212
Revenues									14,849,684	12,627,098	12,149,646
Property and equipment, net as of August 31	319,487				294,154				319,487	294,154	220,500
Growth Markets
Segment Reporting Information [Line Items]
Net revenues									7,612,818	6,557,315	5,716,999
Reimbursements									364,650	326,312	307,478
Revenues									7,977,468	6,883,627	6,024,477
Property and equipment, net as of August 31	$ 569,296				$ 571,981				$ 569,296	$ 571,981	$ 491,691

SEGMENT REPORTING - Consolidate

SEGMENT REPORTING - Consolidated Net Revenues by Country (Details)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
UNITED STATES
Segment Reporting Information [Line Items]
Net revenues, percentage by country	43.00%	45.00%	46.00%
IRELAND
Segment Reporting Information [Line Items]
Net revenues, percentage by country	1.00%	1.00%	1.00%

SEGMENT REPORTING - Consolida_2

SEGMENT REPORTING - Consolidated Property and Equipment, Net by Country (Details)	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
INDIA
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	27.00%	23.00%	25.00%
UNITED STATES
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	19.00%	25.00%	25.00%
IRELAND
Segment Reporting Information [Line Items]
Property and Equipment, net, percentage by country	7.00%	5.00%	4.00%

SEGMENT REPORTING - Net Revenue

SEGMENT REPORTING - Net Revenues by Type of Work (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2018	May 31, 2018	Feb. 28, 2018	Nov. 30, 2017	Aug. 31, 2017	May 31, 2017	Feb. 28, 2017	Nov. 30, 2016	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Segment Reporting Information [Line Items]
Net revenues	$ 10,149,787	$ 10,314,999	$ 9,585,442	$ 9,523,222	$ 9,149,958	$ 8,867,036	$ 8,317,671	$ 8,515,517	$ 39,573,450	$ 34,850,182	$ 32,882,723
Reimbursements	492,462	523,855	482,390	531,271	490,948	489,751	444,511	490,086	2,029,978	1,915,296	1,914,938
Revenues	$ 10,642,249	$ 10,838,854	$ 10,067,832	$ 10,054,493	$ 9,640,906	$ 9,356,787	$ 8,762,182	$ 9,005,603	41,603,428	36,765,478	34,797,661
Consulting
Segment Reporting Information [Line Items]
Net revenues									21,573,983	18,753,796	17,867,891
Outsourcing
Segment Reporting Information [Line Items]
Net revenues									$ 17,999,467	$ 16,096,386	$ 15,014,832

QUARTERLY DATA (Details)

QUARTERLY DATA (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2018	May 31, 2018	Feb. 28, 2018	Nov. 30, 2017	Aug. 31, 2017	May 31, 2017	Feb. 28, 2017	Nov. 30, 2016	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Net revenues	$ 10,149,787	$ 10,314,999	$ 9,585,442	$ 9,523,222	$ 9,149,958	$ 8,867,036	$ 8,317,671	$ 8,515,517	$ 39,573,450	$ 34,850,182	$ 32,882,723
Reimbursements	492,462	523,855	482,390	531,271	490,948	489,751	444,511	490,086	2,029,978	1,915,296	1,914,938
Revenues	10,642,249	10,838,854	10,067,832	10,054,493	9,640,906	9,356,787	8,762,182	9,005,603	41,603,428	36,765,478	34,797,661
Cost of services before reimbursable expenses	6,926,656	6,995,871	6,737,048	6,470,962	6,263,285	5,957,405	5,813,515	5,785,485	27,130,537	23,819,690	22,605,296
Reimbursable expenses	492,462	523,855	482,390	531,271	490,948	489,751	444,511	490,086	2,029,978	1,915,296	1,914,938
Cost of services	7,419,118	7,519,726	7,219,438	7,002,233	6,754,233	6,447,156	6,258,026	6,275,571	29,160,515	25,734,986	24,520,234
OPERATING INCOME	1,452,671	1,619,726	1,282,764	1,485,880	1,296,562	865,435	1,138,653	1,331,959	5,841,041	4,632,609	4,810,445
Net Income	1,048,371	1,058,141	919,540	1,188,542	983,174	704,801	887,208	1,059,749	4,214,594	3,634,932	4,349,603
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 1,029,524	$ 1,043,020	$ 863,703	$ 1,123,660	$ 932,453	$ 669,468	$ 838,752	$ 1,004,476	$ 4,059,907	$ 3,445,149	$ 4,111,892
Weighted average Class A ordinary shares:
-Basic (in shares)	640,575,241	639,217,344	617,854,667	615,835,525	617,515,125	619,436,804	621,999,948	621,569,764	628,451,742	620,104,250	624,797,820
-Diluted (in shares)	653,960,751	654,600,026	656,118,796	656,672,417	658,384,196	658,770,425	661,079,375	663,752,830	655,296,150	660,463,227	667,770,274
Earnings per Class A ordinary share:
Basic earnings per share (in dollars per share)	$ 1.61	$ 1.63	$ 1.40	$ 1.82	$ 1.51	$ 1.08	$ 1.35	$ 1.62	$ 6.46	$ 5.56	$ 6.58
Diluted earnings per share (in dollars per share)	1.58	1.60	1.37	1.79	1.48	1.05	1.33	1.58	6.34	5.44	$ 6.45
Ordinary share price per share:
-High (in dollars per share)	169.92	164.30	165.58	148.60	130.92	126.53	125.72	124.96	169.92	130.92
-Low (in dollars per share)	$ 155.30	$ 146.05	$ 145.75	$ 129.10	$ 119.10	$ 114.82	$ 112.31	$ 108.83	$ 129.10	$ 108.83