Accenture 10-Q 17 Dec 15 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Nov. 30, 2015	Dec. 07, 2015
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Nov. 30, 2015
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Entity Registrant Name	ACCENTURE HOLDINGS PLC
Entity Central Index Key	1,647,339
Current Fiscal Year End Date	--08-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		1,020,207,101

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Nov. 30, 2015	Aug. 31, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 3,073,193	$ 4,360,766
Short-term investments	2,728	2,448
Receivables from clients, net	4,061,037	3,840,920
Unbilled services, net	1,964,608	1,884,504
Deferred income taxes, net	776,211	879,320
Other current assets	745,271	611,436
Total current assets	10,623,048	11,579,394
NON-CURRENT ASSETS:
Unbilled services, net	18,543	15,501
Investments	44,179	45,027
Property and equipment, net	804,012	801,884
Goodwill	3,521,828	2,929,833
Deferred contract costs	662,225	655,482
Deferred income taxes, net	1,281,091	1,274,019
Other non-current assets	1,038,949	964,918
Total non-current assets	7,370,827	6,686,664
TOTAL ASSETS	17,993,875	18,266,058
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	1,848	1,848
Accounts payable	1,094,821	1,151,464
Deferred revenues	2,089,356	2,251,617
Accrued payroll and related benefits	4,044,234	3,687,468
Accrued consumption taxes	340,690	319,350
Income taxes payable	291,247	516,827
Deferred income taxes, net	44,692	41,193
Other accrued liabilities	565,510	562,432
Total current liabilities	8,472,398	8,532,199
NON-CURRENT LIABILITIES:
Long-term debt	25,807	25,587
Deferred revenues relating to contract costs	532,684	524,455
Retirement obligation	1,094,528	1,108,623
Deferred income taxes, net	119,755	113,590
Income taxes payable	1,055,066	996,077
Other non-current liabilities	288,225	317,956
Total non-current liabilities	$ 3,116,065	$ 3,086,288
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY:
Restricted share units (related to Accenture plc Class A ordinary shares)	$ 999,041	$ 1,031,203
Additional paid-in capital	7,487,270	7,594,609
Treasury shares, at cost: 351,872,286 and 350,417,202 ordinary shares as of November 30, 2015 and August 31, 2015, respectively	(17,863,586)	(17,709,448)
Investment in Accenture plc shares, at cost, 13,816,959 shares as of November 30, 2015 and August 31, 2015	(456,864)	(456,864)
Retained earnings	17,513,434	17,395,055
Accumulated other comprehensive loss	(1,507,413)	(1,435,984)
Total Accenture Holdings plc shareholders’ equity	6,171,929	6,418,618
Noncontrolling interests	233,483	228,953
Total shareholders’ equity	6,405,412	6,647,571
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	17,993,875	18,266,058
Holdings ordinary shares [Member]
SHAREHOLDERS' EQUITY:
Common Stock, Value, Issued	1	1
Deferred shares [Member]
SHAREHOLDERS' EQUITY:
Common Stock, Value, Issued	$ 46	$ 46

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - € / shares	Nov. 30, 2015	Aug. 31, 2015
Deferred shares [Member]
Common Stock, par value (in euros per share)	€ 1	€ 1
Common Stock, shares authorized	40,000	40,000
Common Stock, shares issued	40,000	40,000
Holdings ordinary shares [Member]
Common Stock, par value (in euros per share)	€ 0.000001	€ 0.000001
Common Stock, shares authorized	40,000,000,000	40,000,000,000
Common Stock, shares issued	1,020,207,101	1,020,207,101
Treasury Shares
Treasury shares, at cost	351,872,286	350,417,202
investment in accenture plc [Member]
Investment in Accenture plc, shares	13,816,959	13,816,959

CONSOLIDATED INCOME STATEMENTS

CONSOLIDATED INCOME STATEMENTS - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
REVENUES:
Revenues before reimbursements (“Net revenues”)	$ 8,013,163	$ 7,895,715
Reimbursements	452,821	447,542
Revenues	8,465,984	8,343,257
Cost of services:
Cost of services before reimbursable expenses	5,450,644	5,356,425
Reimbursable expenses	452,821	447,542
Cost of services	5,903,465	5,803,967
Sales and marketing	875,793	907,574
General and administrative costs	465,466	444,007
Total operating expenses	7,244,724	7,155,548
OPERATING INCOME	1,221,260	1,187,709
Interest income	7,126	10,099
Interest expense	(4,052)	(2,811)
Other income (expense), net	4,029	(2,979)
INCOME BEFORE INCOME TAXES	1,228,363	1,192,018
Provision for income taxes	359,682	299,776
NET INCOME	868,681	892,242
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	(1,537)	(1,786)
Net income attributable to noncontrolling interests – other	(10,206)	(10,076)
NET INCOME ATTRIBUTABLE TO ACCENTURE HOLDINGS PLC	$ 856,938	$ 880,380
Cash dividends per share	$ 1.10	$ 1.02

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 868,681	$ 892,242
OTHER COMPREHENSIVE LOSS, NET OF TAX:
Foreign currency translation	(110,004)	(179,432)
Defined benefit plans	4,289	4,064
Cash flow hedges	34,286	18,564
OTHER COMPREHENSIVE LOSS ATTRIBUTABLE TO ACCENTURE HOLDINGS PLC	(71,429)	(156,804)
Other comprehensive loss attributable to noncontrolling interests	(4,762)	(6,808)
COMPREHENSIVE INCOME	792,490	728,630
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE HOLDINGS PLC	785,509	723,576
Comprehensive income attributable to noncontrolling interests	6,981	5,054
COMPREHENSIVE INCOME	$ 792,490	$ 728,630

CONSOLIDATED SHAREHOLDERS' EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENT - 3 months ended Nov. 30, 2015 - USD ($) shares in Thousands, $ in Thousands	Total	Deferred shares [Member]	Holdings ordinary shares [Member]	Restricted Share Units (related to Accenture plc Class A ordinary shares)	Additional Paid-in Capital	Treasury Shares	Investment in Accenture plc	Retained Earnings	Accumulated Other Comprehensive Loss	Total Accenture Holdings plc Shareholders' Equity	Noncontrolling Interests
Beginning Balance at Aug. 31, 2015	$ 6,647,571	$ 46	$ 1	$ 1,031,203	$ 7,594,609	$ (17,709,448)	$ (456,864)	$ 17,395,055	$ (1,435,984)	$ 6,418,618	$ 228,953
Beginning Balance (Shares) at Aug. 31, 2015		40	1,020,207				(13,817)
Beginning Balance Treasury (in shares) at Aug. 31, 2015						(350,417)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	868,681							856,938		856,938	11,743
Other comprehensive loss	(76,191)								(71,429)	(71,429)	(4,762)
Income tax benefit on share-based compensation plans	27,375				27,375					27,375
Share-based compensation expense	129,183			117,033	12,150					129,183
Purchases/redemptions of Accenture Holdings plc ordinary shares and Accenture Canada Holdings Inc. exchangeable shares	(556,062)				782	$ (555,849)				(555,067)	(995)
Purchases/redemptions of Accenture Holding plc ordinary shares and Accenture Canada Holdings Inc. exchangeable shares (in shares)						(5,528)
Issuances of Accenture Holdings plc ordinary shares related to employee share programs	80,536			(173,437)	(147,882)	$ 401,711				80,392	144
Issuance of Accenture Holdings plc ordinary shares related to employee share programs (in shares)						4,073
Dividends	(720,676)			24,242				(743,624)		(719,382)	(1,294)
Other, net	4,995				236			5,065		5,301	(306)
Ending Balance (Shares) at Nov. 30, 2015		40	1,020,207				(13,817)
Ending Balance Treasury (in shares) at Nov. 30, 2015						(351,872)
Ending Balance at Nov. 30, 2015	$ 6,405,412	$ 46	$ 1	$ 999,041	$ 7,487,270	$ (17,863,586)	$ (456,864)	$ 17,513,434	$ (1,507,413)	$ 6,171,929	$ 233,483

CONSOLIDATED CASH FLOWS STATEME

CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 868,681	$ 892,242
Adjustments to reconcile Net income to Net cash provided by operating activities —
Depreciation, amortization and asset impairments	181,882	166,519
Share-based compensation expense	129,183	128,915
Deferred income taxes, net	(19,850)	(119,335)
Other, net	(78,868)	(111,191)
Change in assets and liabilities, net of acquisitions —
Receivables from clients, net	(244,126)	(34,091)
Unbilled services, current and non-current, net	(135,917)	(191,426)
Other current and non-current assets	(224,933)	(243,678)
Accounts payable	(64,504)	(95,155)
Deferred revenues, current and non-current	(127,712)	(34,709)
Accrued payroll and related benefits	418,471	421,716
Income taxes payable, current and non-current	(154,878)	111,652
Other current and non-current liabilities	63,876	(18,559)
Net cash provided by operating activities	611,305	872,900
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of property and equipment	951	1,286
Purchases of property and equipment	(94,777)	(51,858)
Purchases of businesses and investments, net of cash acquired	(612,666)	(38,641)
Net cash used in investing activities	(706,492)	(89,213)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of ordinary and deferred shares	80,536	127,819
Purchases of shares	(556,062)	(601,964)
Proceeds from long-term debt, net	219	56
Cash dividends paid	(720,676)	(678,736)
Excess tax benefits from share-based payment arrangements	31,952	28,335
Other, net	(2)	(2,387)
Net cash used in financing activities	(1,164,033)	(1,126,877)
Effect of exchange rate changes on cash and cash equivalents	(28,353)	(105,768)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(1,287,573)	(448,958)
CASH AND CASH EQUIVALENTS, beginning of period	4,360,766	4,921,305
CASH AND CASH EQUIVALENTS, end of period	$ 3,073,193	$ 4,472,347

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Nov. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited interim Consolidated Financial Statements of Accenture Holdings plc and its controlled subsidiary companies (collectively, the “Company”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2015 included in the Company’s Annual Report on Form 10-K filed with the SEC on October 30, 2015 . The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three months ended November 30, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2016 . Accenture plc (“Accenture”) is a holding company incorporated in Ireland with no material assets other than Accenture Holdings plc ordinary and deferred shares. Accenture is the controlling shareholder of the Company. Allowances for Client Receivables and Unbilled Services As of November 30, 2015 and August 31, 2015 , total allowances recorded for client receivables and unbilled services were $70,867 and $70,165 , respectively. Accumulated Depreciation As of November 30, 2015 and August 31, 2015 , total accumulated depreciation was $1,683,944 and $1,648,968 , respectively. Income Taxes The Company applies an estimated annual effective tax rate to its year-to-date operating results to determine the interim provision for income tax expense. In addition, the Company recognizes 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. The Company’s effective tax rates for the three months ended November 30, 2015 and 2014 were 29.3% and 25.1% , respectively . The higher effective tax rate for the three months ended November 30, 2015 was primarily due to lower benefits from final determinations and other adjustments to prior year taxes, partially offset by benefits related to changes in the geographic distribution of earnings. New Accounting Pronouncements On November 20, 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-17, Balance Sheet Classification of Deferred Taxes, which amends existing guidance on income taxes to require the classification of all deferred tax assets and liabilities as non-current on the balance sheet. The ASU will be effective for the Company beginning September 1, 2017, including interim periods in its fiscal year 2018, and allows for both retrospective and prospective methods of transition upon adoption. The Company is in the process of determining whether to early adopt the standard, which is permitted, and assessing the impact of this ASU on its Consolidated Financial Statements. On May 28, 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which will replace 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 ASU will be effective for the Company beginning September 1, 2018, including interim periods in its fiscal year 2019, and allows for both retrospective and prospective methods of adoption. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its Consolidated Financial Statements.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Notes)	3 Months Ended
	Nov. 30, 2015
Equity [Abstract]
Accumulated Other Comprehensive Loss Note	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 Holdings plc: Three Months Ended November 30, 2015 2014 Foreign currency translation Beginning balance $ (839,479 ) $ (339,326 ) Foreign currency translation (113,463 ) (187,853 ) Income tax (expense) benefit (1,372 ) 1,568 Portion attributable to noncontrolling interests 4,831 6,853 Foreign currency translation, net of tax (110,004 ) (179,432 ) Ending balance (949,483 ) (518,758 ) Defined benefit plans Beginning balance (560,303 ) (568,177 ) Reclassifications into net periodic pension and 6,633 6,395 Income tax expense (2,336 ) (2,323 ) Portion attributable to noncontrolling interests (8 ) (8 ) Defined benefit plans, net of tax 4,289 4,064 Ending balance (556,014 ) (564,113 ) Cash flow hedges Beginning balance (34,568 ) (16,694 ) Unrealized gains 48,347 21,310 Reclassification adjustments into Cost of services 1,450 920 Income tax expense (15,450 ) (3,629 ) Portion attributable to noncontrolling interests (61 ) (37 ) Cash flow hedges, net of tax 34,286 18,564 Ending balance (2) (282 ) 1,870 Marketable securities Beginning balance (1,634 ) — Ending balance (1,634 ) — Accumulated other comprehensive loss $ (1,507,413 ) $ (1,081,001 ) _______________ (1) Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs. (2) As of November 30, 2015 , $9,299 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

BUSINESS COMBINATIONS AND DIVES

BUSINESS COMBINATIONS AND DIVESTITURE	3 Months Ended
	Nov. 30, 2015
Business Combination, Goodwill [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS AND DIVESTITURE On October 20, 2015 , the Company acquired Cloud Sherpas (through its holding company Declarative Holdings, Inc.), a leader in cloud advisory and technology services for approximately $405,989 , net of cash acquired. This acquisition enhances the Company’s 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 the Company. In connection with this acquisition, the Company recorded goodwill of $436,360 , which was allocated to all five reportable operating segments, and intangible assets of $68,200 , primarily related to customer-related intangibles. The goodwill is substantially 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 the Company’s operations were not material. During the three months ended November 30, 2015 , the Company completed other individually immaterial acquisitions for total consideration of $203,922 , net of cash acquired. The pro forma effects of these acquisitions on the Company’s operations were not material. Navitaire Divestiture On July 1, 2015 , the Company announced an agreement to sell Navitaire LLC, a wholly owned subsidiary of Accenture that provides technology and business solutions to the airline industry, to Amadeus IT Holdings SA for total consideration of approximately $830,000 . The transaction is subject to customary regulatory approvals.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Notes)	3 Months Ended
	Nov. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure	GOODWILL AND INTANGIBLE ASSETS Goodwill The changes in the carrying amount of goodwill by reportable operating segment were as follows: August 31, Additions/ Foreign November 30, Communications, Media & Technology $ 364,824 $ 160,129 $ (8,285 ) $ 516,668 Financial Services 713,430 139,036 (5,737 ) 846,729 Health & Public Service 588,893 138,803 (1,123 ) 726,573 Products 1,001,768 105,865 (14,525 ) 1,093,108 Resources 260,918 82,297 (4,465 ) 338,750 Total $ 2,929,833 $ 626,130 $ (34,135 ) $ 3,521,828 Goodwill includes immaterial adjustments related to prior period acquisitions. Intangible Assets The Company’s definite-lived intangible assets by major asset class are as follows: November 30, 2015 August 31, 2015 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 510,235 $ (137,710 ) $ 372,525 $ 449,219 $ (120,841 ) $ 328,378 Technology 115,365 (49,729 ) 65,636 104,824 (44,988 ) 59,836 Patents 116,218 (55,180 ) 61,038 114,979 (54,064 ) 60,915 Other 37,987 (14,464 ) 23,523 31,480 (15,702 ) 15,778 Total $ 779,805 $ (257,083 ) $ 522,722 $ 700,502 $ (235,595 ) $ 464,907

MATERIAL TRANSACTIONS AFFECTING

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	3 Months Ended
	Nov. 30, 2015
Equity [Abstract]
MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY Dividends The Company’s dividend activity during the three months ended November 30, 2015 was as follows: Dividend Per Accenture Holdings plc Ordinary Shares Accenture Canada Holdings Inc. Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 13, 2015 $ 1.10 October 13, 2015 $ 719,382 October 13, 2015 $ 1,294 $ 720,676 The payment of the cash dividends also resulted in the issuance of an immaterial number of additional restricted share units to holders of restricted share units.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Nov. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS In the normal course of business, the Company uses derivative financial instruments to manage foreign currency exchange rate risk. The Company’s derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Cash Flow Hedges For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders’ Equity and is reclassified into Cost of services in the Consolidated Income Statements during the period in which the hedged transaction is recognized. For information related to derivatives designated as cash flow hedges that were reclassified into Cost of services during the three months ended November 30, 2015 and November 30, 2014 , as well as those expected to be reclassified into Cost of services in the next 12 months, see Note 2 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements. Other Derivatives Realized gains or losses and changes in the estimated fair value of foreign currency forward contracts that have not been designated as hedges were a net loss of $72,977 and $105,530 for the three months ended November 30, 2015 and 2014, respectively . Gains and losses on these contracts are recorded in Other income (expense), net in the Consolidated Income Statements and are offset by gains and losses on the related hedged items. Fair Value of Derivative Instruments The notional and fair values of all derivative instruments were as follows: November 30, August 31, Assets Cash Flow Hedges Other current assets $ 41,389 $ 28,282 Other non-current assets 14,070 13,503 Other Derivatives Other current assets 21,699 18,233 Total assets $ 77,158 $ 60,018 Liabilities Cash Flow Hedges Other accrued liabilities $ 32,090 $ 48,683 Other non-current liabilities 31,074 48,746 Other Derivatives Other accrued liabilities 18,537 31,862 Total liabilities $ 81,701 $ 129,291 Total fair value $ (4,543 ) $ (69,273 ) Total notional value $ 6,848,101 $ 6,363,110 The Company utilizes standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for the set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. In the Consolidated Balance Sheets, the Company records derivative assets and liabilities at gross fair value. The potential effect of netting derivative assets against liabilities under the counterparty master agreements was as follows: November 30, August 31, Net derivative assets $ 58,393 $ 36,661 Net derivative liabilities 62,936 105,934 Total fair value $ (4,543 ) $ (69,273 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Nov. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Commitments The Company has the right to purchase or may also be required to purchase substantially all of the remaining outstanding shares of its Avanade Inc. subsidiary (“Avanade”) not owned by the Company at fair value if certain events occur. As of November 30, 2015 and August 31, 2015 , the Company has reflected the fair value of $73,958 and $79,023 , respectively, related to Avanade’s redeemable common stock and the intrinsic value of the options on redeemable common stock in Other accrued liabilities in the Consolidated Balance Sheets. Indemnifications and Guarantees In the normal course of business and in conjunction with certain client engagements, the Company has entered into contractual arrangements through which it may be obligated to indemnify clients with respect to certain matters. As of November 30, 2015 and August 31, 2015 , the Company’s aggregate potential liability to its clients for expressly limited guarantees involving the performance of third parties was approximately $527,000 and $655,000 , respectively, of which all but approximately $43,000 as of both November 30, 2015 and August 31, 2015 may be recovered from the other third parties if the Company is obligated to make payments to the indemnified parties as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, the Company cannot reasonably estimate the aggregate maximum potential liability, as it is inherently difficult to predict the maximum potential amount of such payments, due to the conditional nature and unique facts of each particular arrangement. To date, the Company has not been required to make any significant payment under any of the arrangements described above. The Company has assessed the current status of performance/payment risk related to arrangements with limited guarantees, warranty obligations, unspecified limitations and/or indemnification provisions and believes that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole. Legal Contingencies As of November 30, 2015 , the Company or its present personnel had been named as a defendant in various litigation matters. The Company and/or its personnel also from time to time are involved in investigations by various regulatory or legal authorities concerning matters arising in the course of its business around the world. Based on the present status of these matters, management believes the range of reasonably possible losses in addition to amounts accrued, net of insurance recoveries, will not have a material effect on the Company’s results of operations or financial condition.

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Nov. 30, 2015
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Company’s reportable operating segments are the five operating groups, which are Communications, Media & Technology; Financial Services; Health & Public Service; Products; and Resources. Information regarding the Company’s reportable operating segments is as follows: Three Months Ended November 30, 2015 2014 Net Operating Net Operating Communications, Media & Technology $ 1,604,639 $ 247,873 $ 1,581,037 $ 188,757 Financial Services 1,745,216 322,785 1,716,227 297,582 Health & Public Service 1,423,867 172,578 1,368,442 201,803 Products 1,990,123 291,223 1,930,331 289,732 Resources 1,245,084 186,801 1,295,481 209,835 Other 4,234 — 4,197 — Total $ 8,013,163 $ 1,221,260 $ 7,895,715 $ 1,187,709

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Nov. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited interim Consolidated Financial Statements of Accenture Holdings plc and its controlled subsidiary companies (collectively, the “Company”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2015 included in the Company’s Annual Report on Form 10-K filed with the SEC on October 30, 2015 . The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may differ from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three months ended November 30, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2016 . Accenture plc (“Accenture”) is a holding company incorporated in Ireland with no material assets other than Accenture Holdings plc ordinary and deferred shares. Accenture is the controlling shareholder of the Company.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company applies an estimated annual effective tax rate to its year-to-date operating results to determine the interim provision for income tax expense. In addition, the Company recognizes 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.
New Accounting Pronouncements, Policy	New Accounting Pronouncements On November 20, 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-17, Balance Sheet Classification of Deferred Taxes, which amends existing guidance on income taxes to require the classification of all deferred tax assets and liabilities as non-current on the balance sheet. The ASU will be effective for the Company beginning September 1, 2017, including interim periods in its fiscal year 2018, and allows for both retrospective and prospective methods of transition upon adoption. The Company is in the process of determining whether to early adopt the standard, which is permitted, and assessing the impact of this ASU on its Consolidated Financial Statements. On May 28, 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which will replace 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 ASU will be effective for the Company beginning September 1, 2018, including interim periods in its fiscal year 2019, and allows for both retrospective and prospective methods of adoption. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its Consolidated Financial Statements.

COMMITMENTS AND CONTIGENCIES (P

COMMITMENTS AND CONTIGENCIES (Policies)	3 Months Ended
	Nov. 30, 2015
Commitment and Contingencies Accounting Policies [Abstract]
Guarantees, Indemnifications and Warranties Policies [Policy Text Block]	Indemnifications and Guarantees In the normal course of business and in conjunction with certain client engagements, the Company has entered into contractual arrangements through which it may be obligated to indemnify clients with respect to certain matters. As of November 30, 2015 and August 31, 2015 , the Company’s aggregate potential liability to its clients for expressly limited guarantees involving the performance of third parties was approximately $527,000 and $655,000 , respectively, of which all but approximately $43,000 as of both November 30, 2015 and August 31, 2015 may be recovered from the other third parties if the Company is obligated to make payments to the indemnified parties as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, the Company cannot reasonably estimate the aggregate maximum potential liability, as it is inherently difficult to predict the maximum potential amount of such payments, due to the conditional nature and unique facts of each particular arrangement.

ACCUMULATED OTHER COMPREHENSI18

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Nov. 30, 2015
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture Holdings plc: Three Months Ended November 30, 2015 2014 Foreign currency translation Beginning balance $ (839,479 ) $ (339,326 ) Foreign currency translation (113,463 ) (187,853 ) Income tax (expense) benefit (1,372 ) 1,568 Portion attributable to noncontrolling interests 4,831 6,853 Foreign currency translation, net of tax (110,004 ) (179,432 ) Ending balance (949,483 ) (518,758 ) Defined benefit plans Beginning balance (560,303 ) (568,177 ) Reclassifications into net periodic pension and 6,633 6,395 Income tax expense (2,336 ) (2,323 ) Portion attributable to noncontrolling interests (8 ) (8 ) Defined benefit plans, net of tax 4,289 4,064 Ending balance (556,014 ) (564,113 ) Cash flow hedges Beginning balance (34,568 ) (16,694 ) Unrealized gains 48,347 21,310 Reclassification adjustments into Cost of services 1,450 920 Income tax expense (15,450 ) (3,629 ) Portion attributable to noncontrolling interests (61 ) (37 ) Cash flow hedges, net of tax 34,286 18,564 Ending balance (2) (282 ) 1,870 Marketable securities Beginning balance (1,634 ) — Ending balance (1,634 ) — Accumulated other comprehensive loss $ (1,507,413 ) $ (1,081,001 ) _______________ (1) Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs. (2) As of November 30, 2015 , $9,299 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

GOODWILL AND INTANGIBLE ASSET19

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Nov. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	August 31, Additions/ Foreign November 30, Communications, Media & Technology $ 364,824 $ 160,129 $ (8,285 ) $ 516,668 Financial Services 713,430 139,036 (5,737 ) 846,729 Health & Public Service 588,893 138,803 (1,123 ) 726,573 Products 1,001,768 105,865 (14,525 ) 1,093,108 Resources 260,918 82,297 (4,465 ) 338,750 Total $ 2,929,833 $ 626,130 $ (34,135 ) $ 3,521,828
Schedule of Finite-Lived Intangible Assets	November 30, 2015 August 31, 2015 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 510,235 $ (137,710 ) $ 372,525 $ 449,219 $ (120,841 ) $ 328,378 Technology 115,365 (49,729 ) 65,636 104,824 (44,988 ) 59,836 Patents 116,218 (55,180 ) 61,038 114,979 (54,064 ) 60,915 Other 37,987 (14,464 ) 23,523 31,480 (15,702 ) 15,778 Total $ 779,805 $ (257,083 ) $ 522,722 $ 700,502 $ (235,595 ) $ 464,907

MATERIAL TRANSACTIONS AFFECTI20

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	3 Months Ended
	Nov. 30, 2015
Equity [Abstract]
Schedule of Dividend Activity	The Company’s dividend activity during the three months ended November 30, 2015 was as follows: Dividend Per Accenture Holdings plc Ordinary Shares Accenture Canada Holdings Inc. Total Cash Dividend Payment Date Record Date Cash Outlay Record Date Cash Outlay November 13, 2015 $ 1.10 October 13, 2015 $ 719,382 October 13, 2015 $ 1,294 $ 720,676

DERIVATIVE FINANCIAL INSTRUME21

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Nov. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Notional and Fair Values of All Derivative Instruments	November 30, August 31, Assets Cash Flow Hedges Other current assets $ 41,389 $ 28,282 Other non-current assets 14,070 13,503 Other Derivatives Other current assets 21,699 18,233 Total assets $ 77,158 $ 60,018 Liabilities Cash Flow Hedges Other accrued liabilities $ 32,090 $ 48,683 Other non-current liabilities 31,074 48,746 Other Derivatives Other accrued liabilities 18,537 31,862 Total liabilities $ 81,701 $ 129,291 Total fair value $ (4,543 ) $ (69,273 ) Total notional value $ 6,848,101 $ 6,363,110
Offsetting Derivative Assets and Liabilities	November 30, August 31, Net derivative assets $ 58,393 $ 36,661 Net derivative liabilities 62,936 105,934 Total fair value $ (4,543 ) $ (69,273 )

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Nov. 30, 2015
Segment Reporting [Abstract]
Reportable Operating Segments	Three Months Ended November 30, 2015 2014 Net Operating Net Operating Communications, Media & Technology $ 1,604,639 $ 247,873 $ 1,581,037 $ 188,757 Financial Services 1,745,216 322,785 1,716,227 297,582 Health & Public Service 1,423,867 172,578 1,368,442 201,803 Products 1,990,123 291,223 1,930,331 289,732 Resources 1,245,084 186,801 1,295,481 209,835 Other 4,234 — 4,197 — Total $ 8,013,163 $ 1,221,260 $ 7,895,715 $ 1,187,709

BASIS OF PRESENTATION - Additio

BASIS OF PRESENTATION - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014	Aug. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for doubtful accounts receivable and unbilled services	$ 70,867		$ 70,165
Accumulated depreciation	$ 1,683,944		$ 1,648,968
Effective Income Tax Rate Reconciliation, Percent	29.30%	25.10%

ACCUMULATED OTHER COMPREHENSI24

ACCUMULATED OTHER COMPREHENSIVE LOSS Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2015		Nov. 30, 2014	Aug. 31, 2015
Foreign currency translation
Beginning balance	$ (839,479)		$ (339,326)
Foreign currency translation	(113,463)		(187,853)
Income tax (expense) benefit	(1,372)		1,568
Portion attributable to noncontrolling interests	4,831		6,853
Foreign currency translation, net of tax	(110,004)		(179,432)
Ending balance	(949,483)		(518,758)
Defined benefit plans
Beginning balance	(560,303)		(568,177)
Reclassifications into net periodic pension and post-retirement expense (1)	6,633		6,395
Income tax expense	(2,336)		(2,323)
Portion attributable to noncontrolling interests	(8)		(8)
Defined benefit plans, net of tax	4,289		4,064
Ending balance	(556,014)		(564,113)
Cash flow hedges
Beginning balance	(34,568)		(16,694)
Unrealized gains	48,347		21,310
Reclassification adjustments into Cost of services	1,450		920
Income tax expense	(15,450)		(3,629)
Portion attributable to noncontrolling interests	(61)		(37)
Cash flow hedges, net of tax	34,286		18,564
Ending balance (2)	(282)	[1]	1,870
Marketable Securities [Abstract]
Beginning Balance	(1,634)		0
Ending Balance	(1,634)
Accumulated other comprehensive loss	$ (1,507,413)		$ (1,081,001)	$ (1,435,984)
[1]	As of November 30, 2015, $9,299 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.

ACCUMULATED OTHER COMPREHENSI25

ACCUMULATED OTHER COMPREHENSIVE LOSS Derivatives Designated as Cash Flow Hedges (Details) $ in Thousands	3 Months Ended
	Nov. 30, 2015USD ($)
Cash Flow Hedging [Member] | Cost Of Services [Member]
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	$ 9,299

BUSINESS COMBINATIONS AND DIV26

BUSINESS COMBINATIONS AND DIVESTITURE - Additional Information (Detail) $ in Thousands	3 Months Ended
	Nov. 30, 2015USD ($)	Aug. 31, 2015USD ($)
Business Acquisition [Line Items]
Goodwill	$ 3,521,828	$ 2,929,833
Proceeds from Divestiture of Businesses	830,000
Cloud Sherpas [Member]
Business Acquisition [Line Items]
Cash Consideration	$ 405,989
Entity Number of Employees	1,100
Goodwill	$ 436,360
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 68,200
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]
Cash Consideration	$ 203,922

GOODWILL AND INTANGIBLE ASSET27

GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) $ in Thousands	3 Months Ended
	Nov. 30, 2015USD ($)
Goodwill [Line Items]
Goodwill	$ 2,929,833
Goodwill Acquired During Period And Adjustments	626,130
Goodwill, Translation Adjustments	(34,135)
Goodwill	3,521,828
Communications, Media & Technology
Goodwill [Line Items]
Goodwill	364,824
Goodwill Acquired During Period And Adjustments	160,129
Goodwill, Translation Adjustments	(8,285)
Goodwill	516,668
Financial Services
Goodwill [Line Items]
Goodwill	713,430
Goodwill Acquired During Period And Adjustments	139,036
Goodwill, Translation Adjustments	(5,737)
Goodwill	846,729
Health & Public Service
Goodwill [Line Items]
Goodwill	588,893
Goodwill Acquired During Period And Adjustments	138,803
Goodwill, Translation Adjustments	(1,123)
Goodwill	726,573
Products
Goodwill [Line Items]
Goodwill	1,001,768
Goodwill Acquired During Period And Adjustments	105,865
Goodwill, Translation Adjustments	(14,525)
Goodwill	1,093,108
Resources
Goodwill [Line Items]
Goodwill	260,918
Goodwill Acquired During Period And Adjustments	82,297
Goodwill, Translation Adjustments	(4,465)
Goodwill	$ 338,750

GOODWILL AND INTANGIBLE ASSET28

GOODWILL AND INTANGIBLE ASSETS - Intangible Table by Major Class (Details) - USD ($) $ in Thousands	Nov. 30, 2015	Aug. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 779,805	$ 700,502
Finite-Lived Intangible Assets, Accumulated Amortization	(257,083)	(235,595)
Finite-Lived Intangible Assets, Net	522,722	464,907
Customer-Related Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	510,235	449,219
Finite-Lived Intangible Assets, Accumulated Amortization	(137,710)	(120,841)
Finite-Lived Intangible Assets, Net	372,525	328,378
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	115,365	104,824
Finite-Lived Intangible Assets, Accumulated Amortization	(49,729)	(44,988)
Finite-Lived Intangible Assets, Net	65,636	59,836
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	116,218	114,979
Finite-Lived Intangible Assets, Accumulated Amortization	(55,180)	(54,064)
Finite-Lived Intangible Assets, Net	61,038	60,915
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	37,987	31,480
Finite-Lived Intangible Assets, Accumulated Amortization	(14,464)	(15,702)
Finite-Lived Intangible Assets, Net	$ 23,523	$ 15,778

MATERIAL TRANSACTIONS AFFECTI29

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Dividend Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
Dividends [Line Items]
Dividend Per Share	$ 1.10	$ 1.02
Dividend Payment November 2015 [Member]
Dividends [Line Items]
Dividend Payment Date	Nov. 13, 2015
Dividend Per Share	$ 1.10
Cash Outlay	$ 720,676
Accenture Canada Holdings Inc Exchangeable | Dividend Payment November 2015 [Member]
Dividends [Line Items]
Record Date	Oct. 13, 2015
Cash Outlay	$ 1,294
Holdings ordinary shares [Member] | Dividend Payment November 2015 [Member]
Dividends [Line Items]
Cash Outlay	$ 719,382

DERIVATIVE FINANCIAL INSTRUME30

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) - USD ($) $ in Thousands	Nov. 30, 2015	Aug. 31, 2015
Assets
Fair value of derivative assets	$ 77,158	$ 60,018
Liabilities
Fair value of derivative liabilities	81,701	129,291
Total fair value	(4,543)	(69,273)
Total notional value	6,848,101	6,363,110
Cash Flow Hedging [Member] | Other current assets
Assets
Fair value of derivative assets	41,389	28,282
Cash Flow Hedging [Member] | Other non-current assets
Assets
Fair value of derivative assets	14,070	13,503
Cash Flow Hedging [Member] | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	32,090	48,683
Cash Flow Hedging [Member] | Other non-current liabilities
Liabilities
Fair value of derivative liabilities	31,074	48,746
Other Derivatives | Other current assets
Assets
Fair value of derivative assets	21,699	18,233
Other Derivatives | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	$ 18,537	$ 31,862

DERIVATIVE FINANCIAL INSTRUME31

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Realized gains or (losses) and changes in the estimated fair value of derivatives not designated as hedges	$ (72,977)	$ (105,530)

DERIVATIVE FINANCIAL INSTRUME32

DERIVATIVE FINANCIAL INSTRUMENTS Offsetting Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	Nov. 30, 2015	Aug. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net derivative assets	$ 58,393	$ 36,661
Net derivative liabilities	62,936	105,934
Total fair value	$ (4,543)	$ (69,273)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Thousands	Nov. 30, 2015	Aug. 31, 2015
Commitments [Abstract]
Fair value of Avanade redeemable common stock and options	$ 73,958	$ 79,023
Indemnifications and Guarantees [Abstract]
Expressly limited performance guarantee	527,000	655,000
Portion of guarantee not recoverable	$ 43,000	$ 43,000

SEGMENT REPORTING - Reportable

SEGMENT REPORTING - Reportable Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
Segment Reporting Information [Line Items]
Net Revenues	$ 8,013,163	$ 7,895,715
Operating Income	1,221,260	1,187,709
Communications, Media & Technology
Segment Reporting Information [Line Items]
Net Revenues	1,604,639	1,581,037
Operating Income	247,873	188,757
Financial Services
Segment Reporting Information [Line Items]
Net Revenues	1,745,216	1,716,227
Operating Income	322,785	297,582
Health & Public Service
Segment Reporting Information [Line Items]
Net Revenues	1,423,867	1,368,442
Operating Income	172,578	201,803
Products
Segment Reporting Information [Line Items]
Net Revenues	1,990,123	1,930,331
Operating Income	291,223	289,732
Resources
Segment Reporting Information [Line Items]
Net Revenues	1,245,084	1,295,481
Operating Income	186,801	209,835
Other
Segment Reporting Information [Line Items]
Net Revenues	4,234	4,197
Operating Income	$ 0	$ 0

SEGMENT REPORTING - Additional

SEGMENT REPORTING - Additional Information (Detail)	3 Months Ended
	Nov. 30, 2015segment
Segment Reporting [Abstract]
Number of operating segments	5