Accenture (ACN) 10-Q 21 Mar 24 2024 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Feb. 29, 2024	Mar. 08, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Feb. 29, 2024
Document Transition Report	false
Entity File Number	001-34448
Entity Registrant Name	Accenture plc
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-0627530
Entity Address, Address Line One	1 Grand Canal Square
Entity Address, Address Line Two	Grand Canal Harbour
Entity Address, City or Town	Dublin
Entity Address, Postal Zip Code	2
Entity Address, Country	IE
Country Region	353
City Area Code	1
Local Phone Number	646-2000
Title of 12(b) Security	Class A ordinary shares, par value $0.0000225 per share
Trading Symbol	ACN
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001467373
Current Fiscal Year End Date	--08-31
Class A Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		670,421,742
Class X Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		314,754

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 5,121,107	$ 9,045,032
Short-term investments	4,540	4,575
Receivables and contract assets	13,080,504	12,227,186
Other current assets	2,122,670	2,105,138
Total current assets	20,328,821	23,381,931
NON-CURRENT ASSETS:
Contract assets	126,355	106,994
Investments	238,934	197,443
Property and equipment, net	1,458,836	1,530,007
Lease assets	2,635,038	2,637,479
Goodwill	17,947,306	15,573,003
Deferred contract costs	815,715	851,972
Deferred tax assets	4,098,881	4,154,878
Other non-current assets	3,657,585	2,811,598
Total non-current assets	30,978,650	27,863,374
TOTAL ASSETS	51,307,471	51,245,305
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	111,141	104,810
Accounts payable	2,228,446	2,491,173
Deferred revenues	5,363,972	4,907,152
Accrued payroll and related benefits	5,955,341	7,506,030
Income taxes payable	420,452	720,778
Lease liabilities	682,553	690,417
Other accrued liabilities	1,374,109	1,588,678
Total current liabilities	16,136,014	18,009,038
NON-CURRENT LIABILITIES:
Long-term debt	71,635	43,093
Deferred revenues	647,020	653,954
Retirement obligation	1,607,405	1,595,638
Deferred tax liabilities	454,496	395,280
Income taxes payable	1,304,336	1,313,971
Lease liabilities	2,293,252	2,310,714
Other non-current liabilities	836,889	465,024
Total non-current liabilities	7,215,033	6,777,674
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Restricted share units	1,863,338	2,403,374
Additional paid-in capital	14,555,758	12,778,782
Treasury shares, at cost: Ordinary, 40,000 shares as of February 29, 2024 and August 31, 2023; Class A ordinary, 41,577,466 and 36,351,137 shares as of February 29, 2024 and August 31, 2023, respectively	(8,790,812)	(7,062,512)
Retained earnings	21,151,637	19,316,224
Accumulated other comprehensive loss	(1,657,140)	(1,743,101)
Total Accenture plc shareholders’ equity	27,122,853	25,692,839
Noncontrolling interests	833,571	765,754
Total shareholders’ equity	27,956,424	26,458,593
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	51,307,471	51,245,305
Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	57	57
Class A Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	15	15
Class X Ordinary Shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical)	Feb. 29, 2024 € / shares shares	Feb. 29, 2024 $ / shares shares	Aug. 31, 2023 € / shares shares	Aug. 31, 2023 $ / shares shares
Ordinary Shares
Ordinary shares, par value | € / shares	€ 1		€ 1
Ordinary shares, shares authorized (in shares)	40,000	40,000	40,000	40,000
Ordinary shares, shares issued (in shares)	40,000	40,000	40,000	40,000
Treasury shares, ordinary shares (in 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 (in shares)	20,000,000,000	20,000,000,000	20,000,000,000	20,000,000,000
Ordinary shares, shares issued (in shares)	670,405,499	670,405,499	664,616,285	664,616,285
Treasury shares, ordinary shares (in shares)	41,577,466	41,577,466	36,351,137	36,351,137
Class X Ordinary Shares
Ordinary shares, par value | $ / shares		$ 0.0000225		$ 0.0000225
Ordinary shares, shares authorized (in shares)	1,000,000,000	1,000,000,000	1,000,000,000	1,000,000,000
Ordinary shares, shares issued (in shares)	314,754	314,754	325,438	325,438
Ordinary shares, shares outstanding (in shares)	314,754	314,754	325,438	325,438

Consolidated Income Statements

Consolidated Income Statements - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
REVENUES:
Revenues	$ 15,799,514	$ 15,814,158	$ 32,023,817	$ 31,561,960
OPERATING EXPENSES:
Cost of services	10,921,045	10,979,392	21,697,407	21,541,052
Sales and marketing	1,631,185	1,563,567	3,341,076	3,113,586
General and administrative costs	1,085,448	1,082,228	2,118,947	2,125,251
Business optimization costs	115,409	244,390	255,073	244,390
Total operating expenses	13,753,087	13,869,577	27,412,503	27,024,279
OPERATING INCOME	2,046,427	1,944,581	4,611,314	4,537,681
Interest income	65,269	50,259	167,249	94,964
Interest expense	(10,305)	(11,634)	(24,800)	(18,914)
Other income (expense), net	(5,652)	(36,300)	(41,371)	(65,207)
INCOME BEFORE INCOME TAXES	2,095,739	1,946,906	4,712,392	4,548,524
Income tax expense	386,537	396,223	993,209	1,001,541
NET INCOME	1,709,202	1,550,683	3,719,183	3,546,983
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	(1,675)	(1,604)	(3,691)	(3,689)
Net income attributable to noncontrolling interests – other	(32,668)	(25,431)	(67,189)	(54,696)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 1,674,859	$ 1,523,648	$ 3,648,303	$ 3,488,598
Weighted average Class A ordinary shares:
Basic (in shares)	629,016,555	630,845,147	628,488,831	630,485,134
Diluted (in shares)	636,797,814	637,735,390	637,069,356	638,350,779
Earnings per Class A ordinary share:
Basic (in USD per share)	$ 2.66	$ 2.42	$ 5.80	$ 5.53
Diluted (in USD per share)	2.63	2.39	5.73	5.47
Cash dividends per share (in USD per share)	$ 1.29	$ 1.12	$ 2.58	$ 2.24

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 1,709,202	$ 1,550,683	$ 3,719,183	$ 3,546,983
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	(91,773)	112,625	(23,581)	196,793
Defined benefit plans	5,238	6,539	41,630	98,219
Cash flow hedges	56,610	(7,762)	67,912	(48,940)
OTHER COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO ACCENTURE PLC	(29,925)	111,402	85,961	246,072
Other comprehensive income (loss) attributable to noncontrolling interests	(2,257)	2,469	(372)	5,338
COMPREHENSIVE INCOME	1,677,020	1,664,554	3,804,772	3,798,393
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE PLC	1,644,934	1,635,050	3,734,264	3,734,670
Comprehensive income attributable to noncontrolling interests	32,086	29,504	70,508	63,723
Other comprehensive income (loss)	$ (32,182)	$ 113,871	$ 85,589	$ 251,410

Consolidated Shareholders' Equi

Consolidated Shareholders' Equity Statement - USD ($) $ in Thousands	Total	Class X Ordinary Shares	Common Stock Ordinary Shares	Common Stock Class A Ordinary Shares	Common Stock Class X Ordinary Shares	Common Stock Restricted Share Units	Additional Paid-in Capital	Treasury Shares	Retained Earnings	Accumulated Other Comprehensive Loss	Total Accenture plc Shareholders’ Equity	Noncontrolling Interests
Beginning Balance at Aug. 31, 2022	$ 22,747,088		$ 57	$ 15	$ 0	$ 2,091,382	$ 10,679,180	$ (6,678,037)	$ 18,203,842	$ (2,190,342)	$ 22,106,097	$ 640,991
Beginning Balance (in shares) at Aug. 31, 2022			40,000	664,561,000	501,000			33,434,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,546,983								3,488,598		3,488,598	58,385
Other comprehensive income (loss)	251,410									246,072	246,072	5,338
Purchases of Class A shares	(2,534,683)						2,318	$ (2,534,683)			(2,532,365)	(2,318)
Purchases of Class A shares (in shares)								(9,295,000)
Cancellation of treasury shares (in shares)				(8,828,000)				(8,828,000)
Cancellation of treasury shares							(175,701)	$ 2,595,281	(2,419,580)
Share-based compensation expense	1,057,339					1,001,365	55,974				1,057,339
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)					(162,000)
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	(2,230)						(2,230)				(2,230)
Issuances of Class A shares for employee share programs (in shares)				6,673,000				2,720,000
Issuances of Class A shares for employee share programs	807,621					(1,512,994)	1,599,816	$ 1,024,429	(304,363)		806,888	733
Dividends	(1,413,589)					56,402			(1,468,496)		(1,412,094)	(1,495)
Other, net	(2,661)						4,314				4,314	(6,975)
Ending Balance at Feb. 28, 2023	24,457,278		$ 57	$ 15	$ 0	1,636,155	12,163,671	$ (5,593,010)	17,500,001	(1,944,270)	23,762,619	694,659
Ending Balance (in shares) at Feb. 28, 2023			40,000	662,406,000	339,000			31,181,000
Beginning Balance at Nov. 30, 2022	23,665,950		$ 57	$ 15	$ 0	2,167,437	11,051,309	$ (5,169,967)	16,981,432	(2,055,672)	22,974,611	691,339
Beginning Balance (in shares) at Nov. 30, 2022			40,000	658,255,000	499,000			28,850,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	1,550,683								1,523,648		1,523,648	27,035
Other comprehensive income (loss)	113,871									111,402	111,402	2,469
Purchases of Class A shares	(1,117,535)						1,014	$ (1,117,535)			(1,116,521)	(1,014)
Purchases of Class A shares (in shares)								(4,085,000)
Share-based compensation expense	631,870					631,871	(1)				631,870
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)					(160,000)
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	(676)						(676)				(676)
Issuances of Class A shares for employee share programs (in shares)				4,151,000				1,754,000
Issuances of Class A shares for employee share programs	341,914					(1,193,792)	1,108,186	$ 694,492	(267,284)		341,602	312
Dividends	(708,022)					30,639			(737,795)		(707,156)	(866)
Other, net	(20,777)						3,839				3,839	(24,616)
Ending Balance at Feb. 28, 2023	24,457,278		$ 57	$ 15	$ 0	1,636,155	12,163,671	$ (5,593,010)	17,500,001	(1,944,270)	23,762,619	694,659
Ending Balance (in shares) at Feb. 28, 2023			40,000	662,406,000	339,000			31,181,000
Beginning Balance at Aug. 31, 2023	26,458,593		$ 57	$ 15	$ 0	2,403,374	12,778,782	$ (7,062,512)	19,316,224	(1,743,101)	25,692,839	765,754
Beginning Balance (in shares) at Aug. 31, 2023		325,438	40,000	664,616,000	325,000			36,391,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,719,183								3,648,303		3,648,303	70,880
Other comprehensive income (loss)	85,589									85,961	85,961	(372)
Purchases of Class A shares	(2,506,701)						2,203	$ (2,506,701)			(2,504,498)	(2,203)
Purchases of Class A shares (in shares)								(7,552,000)
Share-based compensation expense	1,064,871					1,007,582	57,289				1,064,871
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)					(10,000)
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	(6,273)						(6,273)				(6,273)
Issuances of Class A shares for employee share programs (in shares)				5,789,000				2,326,000
Issuances of Class A shares for employee share programs	762,807					(1,614,744)	1,723,265	$ 778,401	(124,773)		762,149	658
Dividends	(1,622,634)					67,126			(1,688,117)		(1,620,991)	(1,643)
Other, net	989						492				492	497
Ending Balance at Feb. 29, 2024	27,956,424		$ 57	$ 15	$ 0	1,863,338	14,555,758	$ (8,790,812)	21,151,637	(1,657,140)	27,122,853	833,571
Ending Balance (in shares) at Feb. 29, 2024		314,754	40,000	670,405,000	315,000			41,617,000
Beginning Balance at Nov. 30, 2023	27,485,437		$ 57	$ 15	$ 0	2,553,022	13,353,477	$ (8,032,018)	20,429,413	(1,627,215)	26,676,751	808,686
Beginning Balance (in shares) at Nov. 30, 2023			40,000	666,512,000	318,000			39,560,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	1,709,202								1,674,859		1,674,859	34,343
Other comprehensive income (loss)	(32,182)									(29,925)	(29,925)	(2,257)
Purchases of Class A shares	(1,318,412)						1,153	$ (1,318,412)			(1,317,259)	(1,153)
Purchases of Class A shares (in shares)								(3,742,000)
Share-based compensation expense	641,871					641,871					641,871
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares (in shares)					(3,000)
Purchases/redemptions of Accenture Canada Holdings Inc. exchangeable shares and Class X shares	(3,434)						(3,434)				(3,434)
Issuances of Class A shares for employee share programs (in shares)				3,893,000				1,685,000
Issuances of Class A shares for employee share programs	285,373					(1,369,402)	1,197,930	$ 559,618	(103,022)		285,124	249
Dividends	(812,578)					37,847			(849,613)		(811,766)	(812)
Other, net	1,147						6,632				6,632	(5,485)
Ending Balance at Feb. 29, 2024	$ 27,956,424		$ 57	$ 15	$ 0	$ 1,863,338	$ 14,555,758	$ (8,790,812)	$ 21,151,637	$ (1,657,140)	$ 27,122,853	$ 833,571
Ending Balance (in shares) at Feb. 29, 2024		314,754	40,000	670,405,000	315,000			41,617,000

Consolidated Cash Flows Stateme

Consolidated Cash Flows Statements - USD ($) $ in Thousands	6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 3,719,183	$ 3,546,983
Adjustments to reconcile Net income to Net cash provided by (used in) operating activities —
Depreciation, amortization and other	1,050,328	1,038,705
Share-based compensation expense	1,064,871	1,057,339
Deferred tax expense (benefit)	(34,140)	(92,295)
Other, net	(167,097)	57,334
Change in assets and liabilities, net of acquisitions —
Receivables and contract assets, current and non-current	(647,335)	(358,519)
Other current and non-current assets	(627,563)	(535,273)
Accounts payable	(313,941)	(151,738)
Deferred revenues, current and non-current	432,849	419,313
Accrued payroll and related benefits	(1,540,799)	(1,713,468)
Income taxes payable, current and non-current	(309,203)	(110,828)
Other current and non-current liabilities	(27,559)	(332,044)
Net cash provided by (used in) operating activities	2,599,594	2,825,509
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(178,756)	(206,378)
Purchases of businesses and investments, net of cash acquired	(2,909,480)	(1,076,987)
Proceeds from the sale of businesses and investments	20,905	17,875
Other investing, net	3,653	5,119
Net cash provided by (used in) investing activities	(3,063,678)	(1,260,371)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of shares	762,807	807,621
Purchases of shares	(2,512,974)	(2,536,913)
Proceeds from (repayments of) debt, net	(12,196)	(408)
Cash dividends paid	(1,622,634)	(1,413,589)
Other financing, net	(32,657)	(48,912)
Net cash provided by (used in) financing activities	(3,417,654)	(3,192,201)
Effect of exchange rate changes on cash and cash equivalents	(42,187)	(23,983)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(3,923,925)	(1,651,046)
CASH AND CASH EQUIVALENTS, beginning of period	9,045,032	7,889,833
CASH AND CASH EQUIVALENTS, end of period	5,121,107	6,238,787
SUPPLEMENTAL CASH FLOW INFORMATION:
Income taxes paid, net	$ 1,487,004	$ 1,318,515

Basis of Presentation

Basis of Presentation	6 Months Ended
	Feb. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. We use the terms “Accenture,” “we” and “our” in the Notes to Consolidated Financial Statements to refer to Accenture plc and its subsidiaries. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2023 included in our Annual Report on Form 10-K filed with the SEC on October 12, 2023. The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three and six months ended February 29, 2024 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2024. Allowance for Credit Losses—Client Receivables and Contract Assets As of February 29, 2024 and August 31, 2023, the total allowance for credit losses recorded for client receivables and contract assets was $23,887 and $26,343, respectively. The change in the allowance is primarily due to immaterial write-offs and changes in gross client receivables and contract assets. Investments All available-for-sale securities and 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 consist of equity securities in publicly-traded and privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values). Our non-current investments are as follows: February 29, 2024 August 31, 2023 Equity method investments $ 24,511 $ 23,985 Investments without readily determinable fair values 214,423 173,458 Total non-current investments $ 238,934 $ 197,443 For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. Equity method investments are initially recorded at cost and our proportionate share of gains and losses of the investee are included as a component of Other income (expense), net. Depreciation and Amortization As of February 29, 2024 and August 31, 2023, total accumulated depreciation was $2,730,911 and $2,574,685, respectively. See table below for a summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for the three and six months ended February 29, 2024 and February 28, 2023, respectively. Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Depreciation $ 134,997 $ 137,742 $ 268,242 $ 281,791 Amortization - Deferred transition 92,865 85,160 191,356 155,600 Amortization - Intangible assets 119,625 120,212 231,256 229,281 Operating lease cost 173,215 184,226 348,229 364,728 Other 8,226 5,136 11,245 7,305 Total depreciation, amortization and other $ 528,928 $ 532,476 $ 1,050,328 $ 1,038,705 Business Optimization During the second quarter of fiscal 2023, we initiated actions to streamline our operations, transform our non-billable corporate functions and consolidate our office space to reduce costs. We recorded $1.1 billion in fiscal 2023 related to these actions and expect to record approximately $450 million in fiscal 2024 for a total of $1.5 billion, primarily related to employee severance. The actual amount and timing of severance and other personnel costs are dependent in part upon local country consultation processes and regulations and may differ from our current expectations and estimates. Total b usiness optimization costs by reportable operating segment for the three and six months ended February 29, 2024 and February 28, 2023, respectively, were as follows: Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 North America $ 4,689 $ 176,980 $ 50,618 $ 176,980 EMEA (1) 85,561 40,960 156,365 40,960 Growth Markets (1) 25,159 26,450 48,090 26,450 Total business optimization costs $ 115,409 $ 244,390 $ 255,073 $ 244,390 (1) Effective September 1, 2023, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market is now referred to as our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation. New Accounting Pronouncements On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Improvements to Reportable Segment Disclosures, which requires entities to enhance disclosures regarding their segments, including significant segment expenses. The ASU will be effective beginning with our annual fiscal 2025 financial statements and requires a retrospective method upon adoption. We are currently evaluating the impact of this standard on our segment disclosures.

Revenues

Revenues	6 Months Ended
	Feb. 29, 2024
Revenues [Abstract]
Revenues	Revenues Disaggregation of Revenue See Note 11 (Segment Reporting) to these Consolidated Financial Statements for our disaggregated revenues. Remaining Performance Obligations We had remaining performance obligations of approximately $27 billion and $26 billion as of February 29, 2024 and August 31, 2023, respectively. Our remaining performance obligations represent the amount of transaction price for which work has not been performed and revenue has not been recognized. The majority of our contracts are terminable by the client on short notice with little or no termination penalties, and some without notice. Under Topic 606, only the non-cancelable portion of these contracts is included in our performance obligations. Additionally, our performance obligations only include variable consideration if we assess it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty is resolved. Based on the terms of our contracts, a significant portion of what we consider contract bookings is not included in our remaining performance obligations. We expect to recognize approximately 51% of our remaining performance obligations as of February 29, 2024 as revenue in fiscal 2024, an additional 26% in fiscal 2025, and the balance thereafter. Contract Estimates Adjustments in contract estimates related to performance obligations satisfied or partially satisfied in prior periods were immaterial for the three and six months ended February 29, 2024 and February 28, 2023, respectively. Contract Balances Deferred transition revenues were $647,020 and $653,954 as of February 29, 2024 and August 31, 2023, respectively, and are included in Non-current deferred revenues. Costs related to these activities are also deferred and are expensed as the services are provided. Deferred transition costs were $815,715 and $851,972 as of February 29, 2024 and August 31, 2023, respectively, and are included in Deferred contract costs. Generally, deferred transition costs are recoverable under the contract in the event of early termination 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. The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues): As of February 29, 2024 As of August 31, 2023 Receivables $ 11,374,099 $ 10,690,713 Contract assets (current) 1,706,405 1,536,473 Receivables and contract assets, net of allowance (current) 13,080,504 12,227,186 Contract assets (non-current) 126,355 106,994 Deferred revenues (current) 5,363,972 4,907,152 Deferred revenues (non-current) 647,020 653,954 Changes in the contract asset and liability balances during the six months ended February 29, 2024 were a result of normal business activity and not materially impacted by any other factors. Revenues recognized during the three and six months ended February 29, 2024 that were included in Deferred revenues as of November 30, 2023 and August 31, 2023 were $2.5 billion and $3.6 billion, respectively. Revenues recognized during the three and six months ended February 28, 2023 that were included in Deferred revenues as of November 30, 2022 and August 31, 2022 were $2.5 billion and $3.3 billion, respectively.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Feb. 29, 2024
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic and diluted earnings per share are calculated as follows: Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Basic earnings per share Net income attributable to Accenture plc $ 1,674,859 $ 1,523,648 $ 3,648,303 $ 3,488,598 Basic weighted average Class A ordinary shares 629,016,555 630,845,147 628,488,831 630,485,134 Basic earnings per share $ 2.66 $ 2.42 $ 5.80 $ 5.53 Diluted earnings per share Net income attributable to Accenture plc $ 1,674,859 $ 1,523,648 $ 3,648,303 $ 3,488,598 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 1,675 1,604 3,691 3,689 Net income for diluted earnings per share calculation $ 1,676,534 $ 1,525,252 $ 3,651,994 $ 3,492,287 Basic weighted average Class A ordinary shares 629,016,555 630,845,147 628,488,831 630,485,134 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 629,053 664,218 635,356 666,479 Diluted effect of employee compensation related to Class A ordinary shares 6,804,596 5,865,118 7,665,966 6,861,930 Diluted effect of share purchase plans related to Class A ordinary shares 347,610 360,907 279,203 337,236 Diluted weighted average Class A ordinary shares 636,797,814 637,735,390 637,069,356 638,350,779 Diluted earnings per share $ 2.63 $ 2.39 $ 5.73 $ 5.47 (1)

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Feb. 29, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc: Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Foreign currency translation Beginning balance $ (1,442,440) $ (1,768,152) $ (1,510,632) $ (1,852,320) Foreign currency translation (93,076) 117,726 (25,287) 204,710 Income tax benefit (expense) (1,014) (2,631) 1,226 (2,631) Portion attributable to noncontrolling interests 2,317 (2,470) 480 (5,286) Foreign currency translation, net of tax (91,773) 112,625 (23,581) 196,793 Ending balance (1,534,213) (1,655,527) (1,534,213) (1,655,527) Defined benefit plans Beginning balance (190,111) (257,091) (226,503) (348,771) Reclassifications into net periodic pension and 6,514 8,719 50,808 134,890 Income tax benefit (expense) (1,272) (2,174) (9,137) (36,568) Portion attributable to noncontrolling interests (4) (6) (41) (103) Defined benefit plans, net of tax 5,238 6,539 41,630 98,219 Ending balance (184,873) (250,552) (184,873) (250,552) Cash flow hedges Beginning balance 5,336 (30,429) (5,966) 10,749 Unrealized gain (loss) 73,761 (32,837) 97,375 (92,716) Reclassification adjustments into Cost of services (4,846) 18,000 (15,446) 20,606 Income tax benefit (expense) (12,249) 7,068 (13,950) 23,119 Portion attributable to noncontrolling interests (56) 7 (67) 51 Cash flow hedges, net of tax 56,610 (7,762) 67,912 (48,940) Ending balance (1) 61,946 (38,191) 61,946 (38,191) Accumulated other comprehensive loss $ (1,657,140) $ (1,944,270) $ (1,657,140) $ (1,944,270) (1)

Business Combinations

Business Combinations	6 Months Ended
	Feb. 29, 2024
Business Combination and Asset Acquisition [Abstract]
Business Combinations	Business Combinations During the six months ended February 29, 2024, we completed individually immaterial acquisitions for total consideration of $2,900,194, net of cash acquired. The pro forma effects of these acquisitions on our operations were not material.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
	Feb. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill The changes in the carrying amount of goodwill by reportable operating segment are as follows: August 31, Additions/ Foreign February 29, 2024 North America $ 8,876,050 $ 1,650,701 $ 1,885 $ 10,528,636 EMEA (1) 5,152,149 634,695 (27,923) 5,758,921 Growth Markets (1) 1,544,804 127,179 (12,234) 1,659,749 Total $ 15,573,003 $ 2,412,575 $ (38,272) $ 17,947,306 (1) Effective September 1, 2023, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market is now referred to as our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation. Goodwill includes immaterial adjustments related to prior period acquisitions. Intangible Assets Our definite-lived intangible assets by major asset class are as follows: August 31, 2023 February 29, 2024 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 2,842,257 $ (999,604) $ 1,842,653 $ 3,272,419 $ (1,136,317) $ 2,136,102 Technology 289,989 (141,022) 148,967 327,808 (160,826) 166,982 Patents 123,579 (70,472) 53,107 122,112 (70,797) 51,315 Other 65,138 (36,908) 28,230 131,673 (33,513) 98,160 Total $ 3,320,963 $ (1,248,006) $ 2,072,957 $ 3,854,012 $ (1,401,453) $ 2,452,559 Total amortization related to our intangible assets was $119,625 and $231,256 for the three and six months ended February 29, 2024, respectively. Total amortization related to our intangible assets was $120,212 and $229,281 for the three and six months ended February 28, 2023, respectively. Estimated future amortization related to intangible assets held as of February 29, 2024 is as follows: Fiscal Year Estimated Amortization Remainder of 2024 $ 252,239 2025 477,355 2026 427,761 2027 357,839 2028 330,181 Thereafter 607,184 Total $ 2,452,559

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Feb. 29, 2024
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity Dividends Our dividend activity during the six months ended February 29, 2024 is as follows: Dividend Per Accenture plc Class A Accenture Canada Holdings Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 15, 2023 $ 1.29 October 12, 2023 $ 809,225 October 10, 2023 $ 831 $ 810,056 February 15, 2024 1.29 January 18, 2024 811,766 January 16, 2024 812 812,578 Total Dividends $ 1,620,991 $ 1,643 $ 1,622,634 The payment of cash dividends includes the net effect of $67,126 of additional restricted stock units being issued as a part of our share plans, which resulted in 191,319 restricted share units being issued. Subsequent Event On March 20, 2024, the Board of Directors of Accenture plc declared a quarterly cash dividend of $1.29 per share on our Class A ordinary shares for shareholders of record at the close of business on April 11, 2024 payable on May 15, 2024.

Financial Instruments

Financial Instruments	6 Months Ended
	Feb. 29, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	Financial Instruments Derivatives In the normal course of business, we use derivative financial instruments to manage foreign currency exchange rate risk. Our derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Cash Flow Hedges For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. For information related to derivatives designated as cash flow hedges that were reclassified into Cost of services during the three and six months ended February 29, 2024 and February 28, 2023, as well as those expected to be reclassified into Cost of services in the next twelve months, see Note 4 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements. Other Derivatives Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were net losses of $26,056 and $46,336 for the three and six months ended February 29, 2024, respectively, and net gains of $7,431 and net losses of $22,260 for the three and six months ended February 28, 2023, respectively. Gains and losses on these contracts are recorded in Other income (expense), net in the Consolidated Income Statements and are offset by gains and losses on the related hedged items. Fair Value of Derivative Instruments The notional and fair values of all derivative instruments are as follows: February 29, 2024 August 31, 2023 Assets Cash Flow Hedges Other current assets $ 71,862 $ 52,995 Other non-current assets 56,820 44,739 Other Derivatives Other current assets 9,865 6,686 Total assets $ 138,547 $ 104,420 Liabilities Cash Flow Hedges Other accrued liabilities $ 17,428 $ 50,020 Other non-current liabilities 6,834 26,076 Other Derivatives Other accrued liabilities 14,510 38,645 Total liabilities $ 38,772 $ 114,741 Total fair value $ 99,775 $ (10,321) Total notional value $ 13,860,671 $ 13,390,031 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 is as follows: February 29, 2024 August 31, 2023 Net derivative assets $ 109,330 $ 50,528 Net derivative liabilities 9,555 60,849 Total fair value $ 99,775 $ (10,321)

Income Taxes

Income Taxes	6 Months Ended
	Feb. 29, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs. Our effective tax rates for the three months ended February 29, 2024 and February 28, 2023 were 18.4% and 20.4%, respectively. The lower effective tax rate for the three months ended February 29, 2024 was primarily due to higher tax benefits from share-based payments. Our effective tax rates for the six months ended February 29, 2024 and February 28, 2023 were 21.1% and 22.0%, respectively.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Feb. 29, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies 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. As of February 29, 2024 and August 31, 2023, our aggregate potential liability to our clients for expressly limited guarantees involving the performance of third parties was approximately $2,008,000 and $1,793,000, respectively, of which all but approximately $60,000 and $51,000, 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. As of February 29, 2024 and August 31, 2023, we have issued or provided guarantees in the form of letters of credit and surety bonds of $1,291,091 and $1,294,653, respectively, the majority of which support certain contracts that require us to provide them as a guarantee of our performance. These guarantees are typically renewed annually and remain in place until the contractual obligations are satisfied. In general, we would only be liable for these guarantees in the event we defaulted in performing our obligations under each contract, the probability of which we believe is remote. 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, indemnification provisions, letters of credit and surety bonds, and believe that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole. Legal Contingencies As of February 29, 2024, 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, except as otherwise noted below, 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. On July 24, 2019, Accenture was named in a putative class action lawsuit filed by consumers of Marriott International, Inc. (“Marriott”) in the U.S. District Court for the District of Maryland. The complaint alleges negligence by us, and seeks monetary damages, costs and attorneys’ fees and other related relief, relating to a data security incident involving unauthorized access to the reservations database of Starwood Worldwide Resorts, Inc. (“Starwood”), which was acquired by Marriott on September 23, 2016. Since 2009, we have provided certain IT infrastructure outsourcing services to Starwood. On May 3, 2022, the court issued an order granting in part the plaintiffs’ motion for class certification, which we appealed. On August 17, 2023, the appeals court vacated the class certification and remanded the case to the district court for consideration of, among other things, the class action waiver signed by Starwood customer plaintiffs. On November 29, 2023, the district court reinstated the classes previously certified by the court in May 2022. We are appealing the district court's decision. We continue to believe the lawsuit is without merit and we will vigorously defend it. At present, we do not believe any losses from this matter will have a material effect on our results of operations or financial condition. After Accenture Federal Services (“AFS”) made a voluntary disclosure to the U.S. government, the U.S. Department of Justice (“DOJ”) initiated a civil and criminal investigation concerning whether one or more employees provided inaccurate submissions to an assessor who was evaluating on behalf of the U.S. government an AFS service offering and whether the service offering fully implemented required federal security controls. AFS is responding to an administrative subpoena and cooperating with DOJ’s investigation. This matter could subject us to adverse consequences as described under the heading "Risk Factors" in our Annual Report on Form 10-K for the year ended August 31, 2023 – “Our work with government clients exposes us to additional risks inherent in the government contracting environment”. We cannot at this time determine when or how this matter will be resolved or estimate the cost or range of costs that are reasonably likely to be incurred in connection with this matter.

Segment Reporting

Segment Reporting	6 Months Ended
	Feb. 29, 2024
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting Effective September 1, 2023, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market is now referred to as our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts below have been reclassified to conform with the current period presentation. Our reportable segments are our three geographic markets, which are North America, EMEA and Growth Markets. Information regarding reportable segments, industry groups and type of work is as follows: Revenues Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Geographic Markets North America $ 7,376,812 $ 7,397,874 $ 14,939,714 $ 15,020,694 EMEA 5,598,850 5,554,682 11,402,492 10,867,581 Growth Markets 2,823,852 2,861,602 5,681,611 5,673,685 Total Revenues $ 15,799,514 $ 15,814,158 $ 32,023,817 $ 31,561,960 Industry Groups Communications, Media & Technology $ 2,654,137 $ 2,884,802 $ 5,323,585 $ 5,865,005 Financial Services 2,808,930 3,002,867 5,842,508 5,966,263 Health & Public Service 3,334,039 3,023,595 6,711,505 6,023,614 Products 4,761,838 4,718,572 9,621,825 9,384,360 Resources 2,240,570 2,184,322 4,524,394 4,322,718 Total Revenues $ 15,799,514 $ 15,814,158 $ 32,023,817 $ 31,561,960 Type of Work Consulting $ 8,021,034 $ 8,278,763 $ 16,477,540 $ 16,723,130 Managed Services 7,778,480 7,535,395 15,546,277 14,838,830 Total Revenues $ 15,799,514 $ 15,814,158 $ 32,023,817 $ 31,561,960 Operating Income Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Geographic Markets North America $ 1,060,376 $ 823,858 $ 2,317,084 $ 2,133,741 EMEA 529,012 615,403 1,352,613 1,342,286 Growth Markets 457,039 505,320 941,617 1,061,654 Total Operating Income $ 2,046,427 $ 1,944,581 $ 4,611,314 $ 4,537,681

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Pay vs Performance Disclosure
Net income attributable to Accenture plc	$ 1,674,859	$ 1,523,648	$ 3,648,303	$ 3,488,598

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Feb. 29, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Feb. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. We use the terms “Accenture,” “we” and “our” in the Notes to Consolidated Financial Statements to refer to Accenture plc and its subsidiaries. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2023 included in our Annual Report on Form 10-K filed with the SEC on October 12, 2023. The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that we may undertake in the future, actual results may differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three and six months ended February 29, 2024 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2024.
Allowance for Credit Losses - Client Receivables and Contract Assets	Allowance for Credit Losses—Client Receivables and Contract Assets
Investments	Investments All available-for-sale securities and 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 consist of equity securities in publicly-traded and privately-held companies and are accounted for using either the equity or fair value measurement alternative method of accounting (for investments without readily determinable fair values). Our non-current investments are as follows: February 29, 2024 August 31, 2023 Equity method investments $ 24,511 $ 23,985 Investments without readily determinable fair values 214,423 173,458 Total non-current investments $ 238,934 $ 197,443 For investments in which we can exercise significant influence but do not control, we use the equity method of accounting. Equity method investments are initially recorded at cost and our proportionate share of gains and losses of the investee are included as a component of Other income (expense), net.
New Accounting Pronouncement	New Accounting Pronouncements On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Improvements to Reportable Segment Disclosures, which requires entities to enhance disclosures regarding their segments, including significant segment expenses. The ASU will be effective beginning with our annual fiscal 2025 financial statements and requires a retrospective method upon adoption. We are currently evaluating the impact of this standard on our segment disclosures.
Income Taxes	We apply an estimated annual effective tax rate to our year-to-date operating results to determine the interim provision for income tax expense. In addition, we recognize taxes related to unusual or infrequent items or resulting from a change in judgment regarding a position taken in a prior year as discrete items in the interim period in which the event occurs.
Commitments and Contingencies	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.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	6 Months Ended
	Feb. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Non-current Investments	Our non-current investments are as follows: February 29, 2024 August 31, 2023 Equity method investments $ 24,511 $ 23,985 Investments without readily determinable fair values 214,423 173,458 Total non-current investments $ 238,934 $ 197,443
Schedule of Depreciation, Amortization and Other	See table below for a summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for the three and six months ended February 29, 2024 and February 28, 2023, respectively. Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Depreciation $ 134,997 $ 137,742 $ 268,242 $ 281,791 Amortization - Deferred transition 92,865 85,160 191,356 155,600 Amortization - Intangible assets 119,625 120,212 231,256 229,281 Operating lease cost 173,215 184,226 348,229 364,728 Other 8,226 5,136 11,245 7,305 Total depreciation, amortization and other $ 528,928 $ 532,476 $ 1,050,328 $ 1,038,705
Schedule of Business Optimization Costs	Total b usiness optimization costs by reportable operating segment for the three and six months ended February 29, 2024 and February 28, 2023, respectively, were as follows: Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 North America $ 4,689 $ 176,980 $ 50,618 $ 176,980 EMEA (1) 85,561 40,960 156,365 40,960 Growth Markets (1) 25,159 26,450 48,090 26,450 Total business optimization costs $ 115,409 $ 244,390 $ 255,073 $ 244,390 (1) Effective September 1, 2023, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market is now referred to as our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation.

Revenues (Tables)

Revenues (Tables)	6 Months Ended
	Feb. 29, 2024
Revenues [Abstract]
Schedule of Receivables, Contract Assets and Contract Liabilities (Deferred Revenues)	The following table provides information about the balances of our Receivables and Contract assets, net of allowance, and Contract liabilities (Deferred revenues): As of February 29, 2024 As of August 31, 2023 Receivables $ 11,374,099 $ 10,690,713 Contract assets (current) 1,706,405 1,536,473 Receivables and contract assets, net of allowance (current) 13,080,504 12,227,186 Contract assets (non-current) 126,355 106,994 Deferred revenues (current) 5,363,972 4,907,152 Deferred revenues (non-current) 647,020 653,954

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Feb. 29, 2024
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings per Share	Basic and diluted earnings per share are calculated as follows: Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Basic earnings per share Net income attributable to Accenture plc $ 1,674,859 $ 1,523,648 $ 3,648,303 $ 3,488,598 Basic weighted average Class A ordinary shares 629,016,555 630,845,147 628,488,831 630,485,134 Basic earnings per share $ 2.66 $ 2.42 $ 5.80 $ 5.53 Diluted earnings per share Net income attributable to Accenture plc $ 1,674,859 $ 1,523,648 $ 3,648,303 $ 3,488,598 Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) 1,675 1,604 3,691 3,689 Net income for diluted earnings per share calculation $ 1,676,534 $ 1,525,252 $ 3,651,994 $ 3,492,287 Basic weighted average Class A ordinary shares 629,016,555 630,845,147 628,488,831 630,485,134 Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) 629,053 664,218 635,356 666,479 Diluted effect of employee compensation related to Class A ordinary shares 6,804,596 5,865,118 7,665,966 6,861,930 Diluted effect of share purchase plans related to Class A ordinary shares 347,610 360,907 279,203 337,236 Diluted weighted average Class A ordinary shares 636,797,814 637,735,390 637,069,356 638,350,779 Diluted earnings per share $ 2.63 $ 2.39 $ 5.73 $ 5.47 (1)

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Feb. 29, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc: Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Foreign currency translation Beginning balance $ (1,442,440) $ (1,768,152) $ (1,510,632) $ (1,852,320) Foreign currency translation (93,076) 117,726 (25,287) 204,710 Income tax benefit (expense) (1,014) (2,631) 1,226 (2,631) Portion attributable to noncontrolling interests 2,317 (2,470) 480 (5,286) Foreign currency translation, net of tax (91,773) 112,625 (23,581) 196,793 Ending balance (1,534,213) (1,655,527) (1,534,213) (1,655,527) Defined benefit plans Beginning balance (190,111) (257,091) (226,503) (348,771) Reclassifications into net periodic pension and 6,514 8,719 50,808 134,890 Income tax benefit (expense) (1,272) (2,174) (9,137) (36,568) Portion attributable to noncontrolling interests (4) (6) (41) (103) Defined benefit plans, net of tax 5,238 6,539 41,630 98,219 Ending balance (184,873) (250,552) (184,873) (250,552) Cash flow hedges Beginning balance 5,336 (30,429) (5,966) 10,749 Unrealized gain (loss) 73,761 (32,837) 97,375 (92,716) Reclassification adjustments into Cost of services (4,846) 18,000 (15,446) 20,606 Income tax benefit (expense) (12,249) 7,068 (13,950) 23,119 Portion attributable to noncontrolling interests (56) 7 (67) 51 Cash flow hedges, net of tax 56,610 (7,762) 67,912 (48,940) Ending balance (1) 61,946 (38,191) 61,946 (38,191) Accumulated other comprehensive loss $ (1,657,140) $ (1,944,270) $ (1,657,140) $ (1,944,270) (1)

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended
	Feb. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill by reportable operating segment are as follows: August 31, Additions/ Foreign February 29, 2024 North America $ 8,876,050 $ 1,650,701 $ 1,885 $ 10,528,636 EMEA (1) 5,152,149 634,695 (27,923) 5,758,921 Growth Markets (1) 1,544,804 127,179 (12,234) 1,659,749 Total $ 15,573,003 $ 2,412,575 $ (38,272) $ 17,947,306 (1) Effective September 1, 2023, we revised the reporting of our geographic markets for the movement of our Middle East and Africa market units from Growth Markets to Europe, and the Europe market is now referred to as our EMEA (Europe, Middle East and Africa) geographic market. Prior period amounts have been reclassified to conform with the current period presentation.
Schedule of Definite-Lived Intangible Assets	Our definite-lived intangible assets by major asset class are as follows: August 31, 2023 February 29, 2024 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 2,842,257 $ (999,604) $ 1,842,653 $ 3,272,419 $ (1,136,317) $ 2,136,102 Technology 289,989 (141,022) 148,967 327,808 (160,826) 166,982 Patents 123,579 (70,472) 53,107 122,112 (70,797) 51,315 Other 65,138 (36,908) 28,230 131,673 (33,513) 98,160 Total $ 3,320,963 $ (1,248,006) $ 2,072,957 $ 3,854,012 $ (1,401,453) $ 2,452,559
Schedule of Future Amortization Expense Related to Intangible Assets	Estimated future amortization related to intangible assets held as of February 29, 2024 is as follows: Fiscal Year Estimated Amortization Remainder of 2024 $ 252,239 2025 477,355 2026 427,761 2027 357,839 2028 330,181 Thereafter 607,184 Total $ 2,452,559

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	6 Months Ended
	Feb. 29, 2024
Equity [Abstract]
Schedule of Dividend Activity	Our dividend activity during the six months ended February 29, 2024 is as follows: Dividend Per Accenture plc Class A Accenture Canada Holdings Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 15, 2023 $ 1.29 October 12, 2023 $ 809,225 October 10, 2023 $ 831 $ 810,056 February 15, 2024 1.29 January 18, 2024 811,766 January 16, 2024 812 812,578 Total Dividends $ 1,620,991 $ 1,643 $ 1,622,634

Financial Instruments (Tables)

Financial Instruments (Tables)	6 Months Ended
	Feb. 29, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional and Fair Values of Derivative Instruments	The notional and fair values of all derivative instruments are as follows: February 29, 2024 August 31, 2023 Assets Cash Flow Hedges Other current assets $ 71,862 $ 52,995 Other non-current assets 56,820 44,739 Other Derivatives Other current assets 9,865 6,686 Total assets $ 138,547 $ 104,420 Liabilities Cash Flow Hedges Other accrued liabilities $ 17,428 $ 50,020 Other non-current liabilities 6,834 26,076 Other Derivatives Other accrued liabilities 14,510 38,645 Total liabilities $ 38,772 $ 114,741 Total fair value $ 99,775 $ (10,321) Total notional value $ 13,860,671 $ 13,390,031
Schedule of Netting Derivative Assets against Liabilities under Counterparty Master Agreements	The potential effect of netting derivative assets against liabilities under the counterparty master agreements is as follows: February 29, 2024 August 31, 2023 Net derivative assets $ 109,330 $ 50,528 Net derivative liabilities 9,555 60,849 Total fair value $ 99,775 $ (10,321)

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Feb. 29, 2024
Segment Reporting [Abstract]
Schedule of Reportable Segments	Information regarding reportable segments, industry groups and type of work is as follows: Revenues Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Geographic Markets North America $ 7,376,812 $ 7,397,874 $ 14,939,714 $ 15,020,694 EMEA 5,598,850 5,554,682 11,402,492 10,867,581 Growth Markets 2,823,852 2,861,602 5,681,611 5,673,685 Total Revenues $ 15,799,514 $ 15,814,158 $ 32,023,817 $ 31,561,960 Industry Groups Communications, Media & Technology $ 2,654,137 $ 2,884,802 $ 5,323,585 $ 5,865,005 Financial Services 2,808,930 3,002,867 5,842,508 5,966,263 Health & Public Service 3,334,039 3,023,595 6,711,505 6,023,614 Products 4,761,838 4,718,572 9,621,825 9,384,360 Resources 2,240,570 2,184,322 4,524,394 4,322,718 Total Revenues $ 15,799,514 $ 15,814,158 $ 32,023,817 $ 31,561,960 Type of Work Consulting $ 8,021,034 $ 8,278,763 $ 16,477,540 $ 16,723,130 Managed Services 7,778,480 7,535,395 15,546,277 14,838,830 Total Revenues $ 15,799,514 $ 15,814,158 $ 32,023,817 $ 31,561,960 Operating Income Three Months Ended Six Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Geographic Markets North America $ 1,060,376 $ 823,858 $ 2,317,084 $ 2,133,741 EMEA 529,012 615,403 1,352,613 1,342,286 Growth Markets 457,039 505,320 941,617 1,061,654 Total Operating Income $ 2,046,427 $ 1,944,581 $ 4,611,314 $ 4,537,681

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023	Aug. 31, 2024	Aug. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for credit losses for client receivables and contract assets	$ 23,887		$ 23,887			$ 26,343
Accumulated depreciation	2,730,911		2,730,911			2,574,685
Basis of Presentation [Line Items]
Business optimization costs	115,409	$ 244,390	255,073	$ 244,390		$ 1,100,000
Expected total business optimization costs	$ 1,500,000		$ 1,500,000
Forecast
Basis of Presentation [Line Items]
Business optimization costs					$ 450,000

Basis of Presentation - Investm

Basis of Presentation - Investments (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Equity method investments	$ 24,511	$ 23,985
Investments without readily determinable fair values	214,423	173,458
Total non-current investments	$ 238,934	$ 197,443

Basis of Presentation - Depreci

Basis of Presentation - Depreciation and Amortization (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Depreciation	$ 134,997	$ 137,742	$ 268,242	$ 281,791
Amortization - Deferred transition	92,865	85,160	191,356	155,600
Amortization - Intangible assets	119,625	120,212	231,256	229,281
Operating lease cost	173,215	184,226	348,229	364,728
Other	8,226	5,136	11,245	7,305
Total depreciation, amortization and other	$ 528,928	$ 532,476	$ 1,050,328	$ 1,038,705

Basis of Presentation - Busines

Basis of Presentation - Business Optimization (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023	Aug. 31, 2023
Basis of Presentation [Line Items]
Total business optimization costs	$ 115,409	$ 244,390	$ 255,073	$ 244,390	$ 1,100,000
North America
Basis of Presentation [Line Items]
Total business optimization costs	4,689	176,980	50,618	176,980
Growth Markets
Basis of Presentation [Line Items]
Total business optimization costs	25,159	26,450	48,090	26,450
EMEA
Basis of Presentation [Line Items]
Total business optimization costs	$ 85,561	$ 40,960	$ 156,365	$ 40,960

Revenues - Additional Informati

Revenues - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023	Aug. 31, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 27,000,000		$ 27,000,000		$ 26,000,000
Deferred transition revenues	647,020		647,020		653,954
Deferred transition costs	815,715		815,715		$ 851,972
Revenues recognized that were included in deferred revenues	$ 2,500,000	$ 2,500,000	$ 3,600,000	$ 3,300,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-03-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Percentage of remaining performance obligation expected to be recognized	51%		51%
Timing of satisfaction of remaining performance obligation	6 months		6 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-09-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Percentage of remaining performance obligation expected to be recognized	26%		26%
Timing of satisfaction of remaining performance obligation	1 year		1 year

Revenues - Schedule of Revenue

Revenues - Schedule of Revenue (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Revenues [Abstract]
Receivables	$ 11,374,099	$ 10,690,713
Contract assets (current)	1,706,405	1,536,473
Receivables and contract assets, net of allowance (current)	13,080,504	12,227,186
Contract assets (non-current)	126,355	106,994
Deferred revenues (current)	5,363,972	4,907,152
Deferred revenues (non-current)	$ 647,020	$ 653,954

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Basic earnings per share
Net income attributable to Accenture plc	$ 1,674,859	$ 1,523,648	$ 3,648,303	$ 3,488,598
Basic weighted average Class A ordinary shares (in shares)	629,016,555	630,845,147	628,488,831	630,485,134
Basic earnings per share (in USD per share)	$ 2.66	$ 2.42	$ 5.80	$ 5.53
Diluted earnings per share
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC	$ 1,674,859	$ 1,523,648	$ 3,648,303	$ 3,488,598
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc.	1,675	1,604	3,691	3,689
Net income for diluted earnings per share calculation	$ 1,676,534	$ 1,525,252	$ 3,651,994	$ 3,492,287
Basic weighted average Class A ordinary shares (in shares)	629,016,555	630,845,147	628,488,831	630,485,134
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (in shares)	629,053	664,218	635,356	666,479
Diluted effect of employee compensation related to Class A ordinary shares (in shares)	6,804,596	5,865,118	7,665,966	6,861,930
Diluted effect of share purchase plans related to Class A ordinary shares (in shares)	347,610	360,907	279,203	337,236
Diluted weighted average Class A ordinary shares (in shares)	636,797,814	637,735,390	637,069,356	638,350,779
Diluted earnings per share (in USD per share)	$ 2.63	$ 2.39	$ 5.73	$ 5.47

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023	Aug. 31, 2023
Foreign currency translation
Beginning balance	$ (1,442,440)	$ (1,768,152)	$ (1,510,632)	$ (1,852,320)
Foreign currency translation	(93,076)	117,726	(25,287)	204,710
Income tax benefit (expense)	(1,014)	(2,631)	1,226	(2,631)
Portion attributable to noncontrolling interests	2,317	(2,470)	480	(5,286)
Foreign currency translation, net of tax	(91,773)	112,625	(23,581)	196,793
Ending balance	(1,534,213)	(1,655,527)	(1,534,213)	(1,655,527)
Defined benefit plans
Beginning balance	(190,111)	(257,091)	(226,503)	(348,771)
Reclassifications into net periodic pension and post-retirement expense	6,514	8,719	50,808	134,890
Income tax benefit (expense)	(1,272)	(2,174)	(9,137)	(36,568)
Portion attributable to noncontrolling interests	(4)	(6)	(41)	(103)
Defined benefit plans, net of tax	5,238	6,539	41,630	98,219
Ending balance	(184,873)	(250,552)	(184,873)	(250,552)
Cash flow hedges
Beginning balance	5,336	(30,429)	(5,966)	10,749
Unrealized gain (loss)	73,761	(32,837)	97,375	(92,716)
Reclassification adjustments into Cost of services	(4,846)	18,000	(15,446)	20,606
Income tax benefit (expense)	(12,249)	7,068	(13,950)	23,119
Portion attributable to noncontrolling interests	(56)	7	(67)	51
Cash flow hedges, net of tax	56,610	(7,762)	67,912	(48,940)
Ending Balance	61,946	(38,191)	61,946	(38,191)
Accumulated other comprehensive loss	$ (1,657,140)	$ (1,944,270)	(1,657,140)	$ (1,944,270)	$ (1,743,101)
Net unrealized gains expected to be reclassified in the next twelve months			$ 54,434

Business Combinations (Details)

Business Combinations (Details) $ in Thousands	6 Months Ended
	Feb. 29, 2024 USD ($)
Individually Immaterial Acquisitions
Business Acquisitions [Line Items]
Total considerations, net of cash acquired	$ 2,900,194

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Goodwill Rollforward (Details) $ in Thousands	6 Months Ended
	Feb. 29, 2024 USD ($)
Goodwill [Line Items]
Goodwill, beginning balance	$ 15,573,003
Additions/ Adjustments	2,412,575
Foreign Currency Translation	(38,272)
Goodwill, ending balance	17,947,306
North America
Goodwill [Line Items]
Goodwill, beginning balance	8,876,050
Additions/ Adjustments	1,650,701
Foreign Currency Translation	1,885
Goodwill, ending balance	10,528,636
Growth Markets
Goodwill [Line Items]
Goodwill, beginning balance	1,544,804
Additions/ Adjustments	127,179
Foreign Currency Translation	(12,234)
Goodwill, ending balance	1,659,749
EMEA
Goodwill [Line Items]
Goodwill, beginning balance	5,152,149
Additions/ Adjustments	634,695
Foreign Currency Translation	(27,923)
Goodwill, ending balance	$ 5,758,921

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Intangible Table by Major Class (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 3,854,012	$ 3,320,963
Accumulated Amortization	(1,401,453)	(1,248,006)
Net Carrying Amount	2,452,559	2,072,957
Customer-related
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	3,272,419	2,842,257
Accumulated Amortization	(1,136,317)	(999,604)
Net Carrying Amount	2,136,102	1,842,653
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	327,808	289,989
Accumulated Amortization	(160,826)	(141,022)
Net Carrying Amount	166,982	148,967
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	122,112	123,579
Accumulated Amortization	(70,797)	(70,472)
Net Carrying Amount	51,315	53,107
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	131,673	65,138
Accumulated Amortization	(33,513)	(36,908)
Net Carrying Amount	$ 98,160	$ 28,230

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Amortization (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023	Aug. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization related to intangible assets	$ 119,625	$ 120,212	$ 231,256	$ 229,281
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Remainder of 2024	252,239		252,239
2025	477,355		477,355
2026	427,761		427,761
2027	357,839		357,839
2028	330,181		330,181
Thereafter	607,184		607,184
Net Carrying Amount	$ 2,452,559		$ 2,452,559		$ 2,072,957

Shareholders' Equity - Dividend

Shareholders' Equity - Dividend Activity (Details) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended		6 Months Ended
	Feb. 15, 2024	Nov. 15, 2023	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Class of Stock [Line Items]
Dividend Per Share (in USD per share)	$ 1.29	$ 1.29	$ 1.29	$ 1.12	$ 2.58	$ 2.24
Accenture Canada Holdings Inc., Cash Outlay	$ 812	$ 831			$ 1,643
Total Cash Outlay	812,578	810,056			1,622,634	$ 1,413,589
Class A Ordinary Shares
Class of Stock [Line Items]
Accenture plc, Cash Outlay	$ 811,766	$ 809,225			$ 1,620,991

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		6 Months Ended
	Mar. 20, 2024	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Class of Stock [Line Items]
Dividends, Common Stock		$ (812,578)	$ (708,022)	$ (1,622,634)	$ (1,413,589)
Class A Ordinary Shares | Subsequent Event
Class of Stock [Line Items]
Quarterly cash dividend declared (in USD per share)	$ 1.29
Restricted Share Units
Class of Stock [Line Items]
Shares issued (in shares)				191,319
Common Stock | Restricted Share Units
Class of Stock [Line Items]
Dividends, Common Stock		$ 37,847	$ 30,639	$ 67,126	$ 56,402

Financial Instruments - Additio

Financial Instruments - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gain (loss) recognized in income on derivatives	$ (26,056)	$ 7,431	$ (46,336)	$ (22,260)

Financial Instruments - Notiona

Financial Instruments - Notional and Fair Values of All Derivative Instruments (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Assets
Total assets	$ 138,547	$ 104,420
Liabilities
Total liabilities	38,772	114,741
Total fair value	99,775	(10,321)
Total notional value	13,860,671	13,390,031
Cash Flow Hedges | Other current assets
Assets
Total assets	71,862	52,995
Cash Flow Hedges | Other non-current assets
Assets
Total assets	56,820	44,739
Cash Flow Hedges | Other accrued liabilities
Liabilities
Total liabilities	17,428	50,020
Cash Flow Hedges | Other non-current liabilities
Liabilities
Total liabilities	6,834	26,076
Other Derivatives | Other current assets
Assets
Total assets	9,865	6,686
Other Derivatives | Other accrued liabilities
Liabilities
Total liabilities	$ 14,510	$ 38,645

Financial Instruments - Offsett

Financial Instruments - Offsetting Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net derivative assets	$ 109,330	$ 50,528
Net derivative liabilities	9,555	60,849
Total fair value	$ 99,775	$ (10,321)

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Income Tax Disclosure [Abstract]
Effective tax rates	18.40%	20.40%	21.10%	22%

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Expressly limited performance guarantee	$ 2,008,000	$ 1,793,000
Portion of guarantee not recoverable	60,000	51,000
Letter of credit and surety bonds outstanding	$ 1,291,091	$ 1,294,653

Segment Reporting - Additional

Segment Reporting - Additional Information (Details)	6 Months Ended
	Feb. 29, 2024 reportableSegment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Reporting - Reportable

Segment Reporting - Reportable Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Segment Reporting Information [Line Items]
Total Revenues	$ 15,799,514	$ 15,814,158	$ 32,023,817	$ 31,561,960
Total Operating Income	2,046,427	1,944,581	4,611,314	4,537,681
Consulting
Segment Reporting Information [Line Items]
Total Revenues	8,021,034	8,278,763	16,477,540	16,723,130
Managed Services
Segment Reporting Information [Line Items]
Total Revenues	7,778,480	7,535,395	15,546,277	14,838,830
Communications, Media & Technology
Segment Reporting Information [Line Items]
Total Revenues	2,654,137	2,884,802	5,323,585	5,865,005
Financial Services
Segment Reporting Information [Line Items]
Total Revenues	2,808,930	3,002,867	5,842,508	5,966,263
Health & Public Service
Segment Reporting Information [Line Items]
Total Revenues	3,334,039	3,023,595	6,711,505	6,023,614
Products
Segment Reporting Information [Line Items]
Total Revenues	4,761,838	4,718,572	9,621,825	9,384,360
Resources
Segment Reporting Information [Line Items]
Total Revenues	2,240,570	2,184,322	4,524,394	4,322,718
North America
Segment Reporting Information [Line Items]
Total Revenues	7,376,812	7,397,874	14,939,714	15,020,694
Total Operating Income	1,060,376	823,858	2,317,084	2,133,741
EMEA
Segment Reporting Information [Line Items]
Total Revenues	5,598,850	5,554,682	11,402,492	10,867,581
Total Operating Income	529,012	615,403	1,352,613	1,342,286
Growth Markets
Segment Reporting Information [Line Items]
Total Revenues	2,823,852	2,861,602	5,681,611	5,673,685
Total Operating Income	$ 457,039	$ 505,320	$ 941,617	$ 1,061,654