Accenture 10-Q 23 Jun 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	May 31, 2016	Jun. 09, 2016
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	May 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
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	May 31, 2016	Aug. 31, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 3,497,878	$ 4,360,766
Short-term investments	2,869	2,448
Receivables from clients, net	4,303,642	3,840,920
Unbilled services, net	2,136,836	1,884,504
Deferred income taxes, net	891,390	879,320
Other current assets	743,396	611,436
Total current assets	11,576,011	11,579,394
NON-CURRENT ASSETS:
Unbilled services, net	51,179	15,501
Investments	132,427	45,027
Property and equipment, net	883,609	801,884
Goodwill	3,538,147	2,929,833
Deferred contract costs	725,466	655,482
Deferred income taxes, net	1,229,695	1,274,019
Other non-current assets	1,054,513	964,918
Total non-current assets	7,615,036	6,686,664
TOTAL ASSETS	19,191,047	18,266,058
CURRENT LIABILITIES:
Current portion of long-term debt and bank borrowings	2,072	1,848
Accounts payable	1,133,430	1,151,464
Deferred revenues	2,349,050	2,251,617
Accrued payroll and related benefits	3,410,777	3,687,468
Accrued consumption taxes	364,324	319,350
Income taxes payable	378,584	516,827
Deferred income taxes, net	50,825	41,193
Other accrued liabilities	472,071	562,432
Total current liabilities	8,161,133	8,532,199
NON-CURRENT LIABILITIES:
Long-term debt	26,801	25,587
Deferred revenues	771,973	524,455
Retirement obligation	1,139,634	1,108,623
Deferred income taxes, net	152,882	113,590
Income taxes payable	927,952	996,077
Other non-current liabilities	304,114	317,956
Total non-current liabilities	$ 3,323,356	$ 3,086,288
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS' EQUITY:
Restricted share units (related to Accenture plc Class A ordinary shares)	$ 1,109,891	$ 1,031,203
Additional paid-in capital	7,402,269	7,594,609
Treasury shares, at cost: 355,679,239 and 350,417,202 ordinary shares as of May 31, 2016 and August 31, 2015, respectively	(18,285,058)	(17,709,448)
Investment in Accenture plc shares, at cost, 13,816,959 shares as of May 31, 2016 and August 31, 2015	(456,864)	(456,864)
Retained earnings	19,092,313	17,395,055
Accumulated other comprehensive loss	(1,413,559)	(1,435,984)
Total Accenture Holdings plc shareholders’ equity	7,449,039	6,418,618
Noncontrolling interests	257,519	228,953
Total shareholders’ equity	7,706,558	6,647,571
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	19,191,047	18,266,058
Deferred shares [Member]
SHAREHOLDERS' EQUITY:
Common Stock, Value, Issued	46	46
Holdings ordinary shares [Member]
SHAREHOLDERS' EQUITY:
Common Stock, Value, Issued	$ 1	$ 1

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - € / shares	May 31, 2016	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	355,679,239	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		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
REVENUES:
Revenues before reimbursements (“Net revenues”)	$ 8,434,757	$ 7,770,382	$ 24,393,485	$ 23,159,426
Reimbursements	534,287	504,684	1,438,596	1,390,487
Revenues	8,969,044	8,275,066	25,832,081	24,549,913
Cost of services:
Cost of services before reimbursable expenses	5,745,205	5,245,477	16,771,598	15,854,592
Reimbursable expenses	534,287	504,684	1,438,596	1,390,487
Cost of services	6,279,492	5,750,161	18,210,194	17,245,079
Sales and marketing	933,770	874,713	2,639,895	2,580,931
General and administrative costs	449,839	452,291	1,366,745	1,317,260
Pension settlement charge	0	64,382	0	64,382
Total operating expenses	7,663,101	7,141,547	22,216,834	21,207,652
OPERATING INCOME	1,305,943	1,133,519	3,615,247	3,342,261
Interest income	7,679	6,441	21,532	25,880
Interest expense	(3,711)	(4,030)	(12,306)	(10,746)
Other expense, net	(16,207)	(3,839)	(33,391)	(28,326)
Gain on sale of business	0	0	553,577	0
INCOME BEFORE INCOME TAXES	1,293,704	1,132,091	4,144,659	3,329,069
Provision for income taxes	343,421	281,861	925,837	843,405
NET INCOME	950,283	850,230	3,218,822	2,485,664
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc.	(1,681)	(1,531)	(5,700)	(4,740)
Net income attributable to noncontrolling interests – other	(10,462)	(10,250)	(30,627)	(31,739)
NET INCOME ATTRIBUTABLE TO ACCENTURE HOLDINGS PLC	$ 938,140	$ 838,449	$ 3,182,495	$ 2,449,185
Cash dividends per share	$ 1.10	$ 1.02	$ 2.20	$ 2.04

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 950,283	$ 850,230	$ 3,218,822	$ 2,485,664
OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX:
Foreign currency translation	83,742	(85,807)	(53,196)	(409,404)
Defined benefit plans	5,802	3,321	13,799	11,912
Cash flow hedges	38,350	(33,784)	61,153	44,345
Marketable securities	772	0	669	0
OTHER COMPREHENSIVE INCOME (LOSS ) ATTRIBUTABLE TO ACCENTURE HOLDINGS PLC	128,666	(116,270)	22,425	(353,147)
Other comprehensive income (loss) attributable to noncontrolling interests	3,207	(2,110)	(980)	(16,796)
COMPREHENSIVE INCOME	1,082,156	731,850	3,240,267	2,115,721
COMPREHENSIVE INCOME ATTRIBUTABLE TO ACCENTURE HOLDINGS PLC	1,066,806	722,179	3,204,920	2,096,038
Comprehensive income attributable to noncontrolling interests	15,350	9,671	35,347	19,683
COMPREHENSIVE INCOME	$ 1,082,156	$ 731,850	$ 3,240,267	$ 2,115,721

CONSOLIDATED SHAREHOLDERS' EQUI

CONSOLIDATED SHAREHOLDERS' EQUITY STATEMENT - 9 months ended May 31, 2016 - 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	3,218,822							3,182,495		3,182,495	36,327
Other comprehensive loss	21,445								22,425	22,425	(980)
Income tax benefit on share-based compensation plans	104,053				104,053					104,053
Share-based compensation expense	584,644			543,264	41,380					584,644
Purchases/redemptions of Accenture Holdings plc ordinary shares and Accenture Canada Holdings Inc. exchangeable shares	(1,660,942)				2,052	$ (1,660,028)				(1,657,976)	(2,966)
Purchases/redemptions of Accenture Holding plc ordinary shares and Accenture Canada Holdings Inc. exchangeable shares (in shares)						(15,985)
Issuances of Accenture Holdings plc ordinary shares related to employee share programs	221,884			(521,396)	(341,535)	$ 1,084,418				221,487	397
Issuance of Accenture Holdings plc ordinary shares related to employee share programs (in shares)						10,723
Dividends	(1,438,138)			51,814				(1,487,371)		(1,435,557)	(2,581)
Other, net	7,219			5,006	1,710			2,134		8,850	(1,631)
Ending Balance (Shares) at May. 31, 2016		40	1,020,207				(13,817)
Ending Balance Treasury (in shares) at May. 31, 2016						(355,679)
Ending Balance at May. 31, 2016	$ 7,706,558	$ 46	$ 1	$ 1,109,891	$ 7,402,269	$ (18,285,058)	$ (456,864)	$ 19,092,313	$ (1,413,559)	$ 7,449,039	$ 257,519

CONSOLIDATED CASH FLOWS STATEME

CONSOLIDATED CASH FLOWS STATEMENTS - USD ($) $ in Thousands	9 Months Ended
	May 31, 2016	May 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 3,218,822	$ 2,485,664
Adjustments to reconcile Net income to Net cash provided by operating activities —
Depreciation, amortization and asset impairments	535,637	472,160
Share-based compensation expense	584,644	531,691
Gain on sale of business	(553,577)	0
Deferred income taxes, net	(35,620)	(124,961)
Other, net	(45,985)	(244,399)
Change in assets and liabilities, net of acquisitions —
Receivables from clients, net	(429,085)	(68,144)
Unbilled services, current and non-current, net	(166,228)	(245,320)
Other current and non-current assets	(449,271)	(281,731)
Accounts payable	(61,342)	14,927
Deferred revenues, current and non-current	273,399	93,404
Accrued payroll and related benefits	(254,433)	181,678
Income taxes payable, current and non-current	(162,970)	(184,803)
Other current and non-current liabilities	65,685	(42,615)
Net cash provided by operating activities	2,519,676	2,587,551
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of property and equipment	2,860	2,734
Purchases of property and equipment	(336,500)	(246,980)
Purchases of businesses and investments, net of cash acquired	(832,548)	(442,202)
Proceeds from the sale of businesses and investments, net of cash transferred	618,310	10,553
Net cash used in investing activities	(547,878)	(675,895)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of ordinary and deferred shares	221,884	300,663
Purchases of shares	(1,660,942)	(1,593,298)
Proceeds from long-term debt, net	586	484
Cash dividends paid	(1,438,138)	(1,353,471)
Excess tax benefits from share-based payment arrangements	81,765	69,185
Other, net	(13,950)	(17,500)
Net cash used in financing activities	(2,808,795)	(2,593,937)
Effect of exchange rate changes on cash and cash equivalents	(25,891)	(212,835)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(862,888)	(895,116)
CASH AND CASH EQUIVALENTS, beginning of period	4,360,766	4,921,305
CASH AND CASH EQUIVALENTS, end of period	$ 3,497,878	$ 4,026,189

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	May 31, 2016
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 and nine months ended May 31, 2016 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 May 31, 2016 and August 31, 2015 , total allowances recorded for client receivables and unbilled services were $70,508 and $70,165 , respectively. Accumulated Depreciation As of May 31, 2016 and August 31, 2015 , total accumulated depreciation was $1,784,921 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 May 31, 2016 and 2015 were 26.5% and 24.9% , respectively . The Company’s effective tax rates for the nine months ended May 31, 2016 and 2015 were 22.3% and 25.3% , respectively. Absent the $553,577 gain on the Navitaire divestiture and related $58,278 in taxes recorded during the second quarter of fiscal 2016 , the effective tax rate would have been 24.2% for the nine months ended May 31, 2016 . Absent the $64,382 pension settlement charge and related $25,238 in taxes recorded during the third quarter of fiscal 2015 , the effective tax rates would have been 25.7% and 25.6% for the three and nine months ended May 31, 2015 , respectively. During the nine months ended May 31, 2016 , the Company recorded benefits related to final determination of U.S. Federal taxes for fiscal 2012 of $99,212 . During the nine months ended May 31, 2015 , the Company concluded that certain undistributed earnings of its U.S. subsidiaries would no longer be considered permanently reinvested and recorded expenses of $239,528 associated with an increase in deferred tax liabilities, partially offset by benefits related to final determination of U.S. Federal taxes for fiscal years 2010 and 2011 of $169,829 . New Accounting Pronouncements On March 31, 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, Improvements to Employee Share-Based Payment Accounting, which simplifies the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities and classification on the cash flow statements. The ASU will be effective for the Company beginning September 1, 2017, including interim periods in its fiscal year 2018. 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 March 15, 2016, the FASB issued ASU No. 2016-07, Simplifying the Transition to the Equity Method of Accounting, which eliminates the requirement to retrospectively apply equity method accounting when an entity increases ownership or influence in a previously held investment. The ASU will be effective for the Company beginning September 1, 2017, including interim periods in its fiscal year 2018. The Company does not expect the adoption of this ASU to have a material impact on its Consolidated Financial Statements. On February 25, 2016, the FASB issued ASU No. 2016-02, Leases, which amends existing guidance to require lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by long-term leases and to disclose additional quantitative and qualitative information about leasing arrangements. The ASU will be effective for the Company beginning September 1, 2019, including interim periods in its fiscal year 2020, and allows for a modified retrospective method upon adoption. The Company is assessing the impact of this ASU on its Consolidated Financial Statements. On January 5, 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The ASU will be effective for the Company beginning September 1, 2018, including interim periods in its fiscal year 2019. The Company does not expect the adoption of this ASU to have a material impact on its Consolidated Financial Statements. On November 20, 2015, the FASB issued 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 (Accounting Standard Codification 606), 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 modified retrospective methods of adoption. The Company will adopt the guidance on September 1, 2018 and apply the modified retrospective method. The Company is assessing the impact of this ASU on its Consolidated Financial Statements.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS (Notes)	9 Months Ended
	May 31, 2016
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 Nine Months Ended May 31, 2016 May 31, 2015 May 31, 2016 May 31, 2015 Foreign currency translation Beginning balance $ (976,417 ) $ (662,923 ) $ (839,479 ) $ (339,326 ) Foreign currency translation 92,038 (87,630 ) (50,635 ) (429,264 ) Income tax (expense) benefit (5,170 ) (229 ) (3,677 ) 2,962 Portion attributable to noncontrolling interests (3,126 ) 2,052 1,116 16,898 Foreign currency translation, net of tax 83,742 (85,807 ) (53,196 ) (409,404 ) Ending balance (892,675 ) (748,730 ) (892,675 ) (748,730 ) Defined benefit plans Beginning balance (552,306 ) (559,586 ) (560,303 ) (568,177 ) Actuarial losses — (67,090 ) — (67,090 ) Pension settlement — 64,382 — 64,382 Reclassifications into net periodic pension and 6,633 7,863 19,838 21,172 Income tax expense (820 ) (1,828 ) (6,014 ) (6,530 ) Portion attributable to noncontrolling interests (11 ) (6 ) (25 ) (22 ) Defined benefit plans, net of tax 5,802 3,321 13,799 11,912 Ending balance (546,504 ) (556,265 ) (546,504 ) (556,265 ) Cash flow hedges Beginning balance (11,765 ) 61,435 (34,568 ) (16,694 ) Unrealized gains (losses) 74,580 (42,442 ) 99,328 75,374 Reclassification adjustments into Cost of (9,607 ) (8,736 ) (5,628 ) (13,458 ) Income tax (expense) benefit (26,554 ) 17,330 (32,437 ) (17,491 ) Portion attributable to noncontrolling interests (69 ) 64 (110 ) (80 ) Cash flow hedges, net of tax 38,350 (33,784 ) 61,153 44,345 Ending balance (2) 26,585 27,651 26,585 27,651 Marketable securities Beginning balance (1,737 ) — (1,634 ) — Unrealized gains 1,264 — 1,094 — Income tax expense (491 ) — (424 ) — Portion attributable to noncontrolling interests (1 ) — (1 ) — Marketable securities, net of tax 772 — 669 — Ending balance (965 ) — (965 ) — Accumulated other comprehensive loss $ (1,413,559 ) $ (1,277,344 ) $ (1,413,559 ) $ (1,277,344 ) _______________ (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 May 31, 2016 , $32,458 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	9 Months Ended
	May 31, 2016
Business Combination, Goodwill [Abstract]
BUSINESS COMBINATIONS AND DIVESTITURE	BUSINESS COMBINATIONS AND DIVESTITURE Business Combinations 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 $409,424 , 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 $387,934 , which was allocated to all five reportable operating segments, and intangible assets of $66,522 , 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 nine months ended May 31, 2016 , the Company completed other individually immaterial acquisitions for total consideration of $323,359 , net of cash acquired. The pro forma effects of these acquisitions on the Company’s operations were not material. Divestiture On January 26, 2016 , the Company completed the sale of Navitaire LLC (“Navitaire”), a wholly owned subsidiary of the Company that provides technology and business solutions to the airline industry, to Amadeus IT Group, S.A. (“Amadeus”). Concurrent with the sale, the Company also entered into several arrangements to provide services to Amadeus, principally infrastructure outsourcing over the next five years. The Company received a total of $832,810 , net of transaction costs and cash divested, of which $214,500 was recorded as deferred revenue attributable to arrangements to provide services to Amadeus. In connection with the sale of Navitaire, the Company recorded a gain of $553,577 (reported in “Gain on sale of business” in the Consolidated Income Statements) and recorded related income taxes of $58,278 . Adjustments related to the completion of certain post-closing matters, including a true-up of divested working capital, may be recorded in subsequent periods. Approximately 600 Navitaire employees transferred to Amadeus as a part of this sale. Joint Venture On April 18, 2016 , the Company announced an agreement with Apax Partners (“Apax”), a global private equity firm, to form a joint venture to accelerate the innovation of claims, billing and policy administration software for the insurance industry. As part of the joint venture, funds advised by Apax will acquire a 60% stake in the Company’s Duck Creek Technologies, with the Company retaining a 40% stake. The joint venture will operate as a new and independent company. The closing of the transaction is subject to the receipt of customary regulatory approvals.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Notes)	9 Months Ended
	May 31, 2016
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 May 31, Communications, Media & Technology $ 364,824 $ 150,527 $ (4,807 ) $ 510,544 Financial Services 713,430 159,044 (4,313 ) 868,161 Health & Public Service 588,893 130,583 (1,715 ) 717,761 Products 1,001,768 75,014 (9,750 ) 1,067,032 Resources 260,918 116,148 (2,417 ) 374,649 Total $ 2,929,833 $ 631,316 $ (23,002 ) $ 3,538,147 Goodwill includes immaterial adjustments related to prior period acquisitions. Intangible Assets The Company’s definite-lived intangible assets by major asset class were as follows: May 31, 2016 August 31, 2015 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 523,286 $ (155,462 ) $ 367,824 $ 449,219 $ (120,841 ) $ 328,378 Technology 121,184 (60,871 ) 60,313 104,824 (44,988 ) 59,836 Patents 118,895 (58,104 ) 60,791 114,979 (54,064 ) 60,915 Other 32,700 (16,224 ) 16,476 31,480 (15,702 ) 15,778 Total $ 796,065 $ (290,661 ) $ 505,404 $ 700,502 $ (235,595 ) $ 464,907 Total amortization related to the Company’s intangible assets was $30,335 and $87,699 for the three and nine months ended May 31, 2016 , respectively. Total amortization related to the Company’s intangible assets was $23,164 and $70,742 for the three and nine months ended May 31, 2015 , respectively. Estimated future amortization related to intangible assets held as of May 31, 2016 is as follows: Fiscal Year Estimated Amortization Remainder of 2016 $ 28,747 2017 102,493 2018 88,808 2019 68,709 2020 60,140 Thereafter 156,507 Total $ 505,404

MATERIAL TRANSACTIONS AFFECTING

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	9 Months Ended
	May 31, 2016
Equity [Abstract]
MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY	MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS’ EQUITY Dividends The Company’s dividend activity during the nine months ended May 31, 2016 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 May 13, 2016 1.10 April 12, 2016 716,175 April 12, 2016 1,287 717,462 Total Dividends $ 1,435,557 $ 2,581 $ 1,438,138 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	9 Months Ended
	May 31, 2016
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 and nine months ended May 31, 2016 and 2015 , 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 gain of $16,242 and a net loss of $41,156 for the three and nine months ended May 31, 2016 , respectively, and a net loss of $67,040 and $239,630 for the three and nine months ended May 31, 2015 , respectively. Gains and losses on these contracts are recorded in Other 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: May 31, August 31, Assets Cash Flow Hedges Other current assets $ 47,354 $ 28,282 Other non-current assets 18,976 13,503 Other Derivatives Other current assets 16,941 18,233 Total assets $ 83,271 $ 60,018 Liabilities Cash Flow Hedges Other accrued liabilities $ 14,896 $ 48,683 Other non-current liabilities 13,811 48,746 Other Derivatives Other accrued liabilities 30,132 31,862 Total liabilities $ 58,839 $ 129,291 Total fair value $ 24,432 $ (69,273 ) Total notional value $ 7,161,572 $ 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: May 31, August 31, Net derivative assets $ 52,930 $ 36,661 Net derivative liabilities 28,498 105,934 Total fair value $ 24,432 $ (69,273 )

RETIREMENT AND PROFIT SHARING P

RETIREMENT AND PROFIT SHARING PLANS	9 Months Ended
	May 31, 2016
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	RETIREMENT AND PROFIT SHARING PLANS On March 18, 2016, Accenture plc’s Board of Directors approved an amendment to terminate the Company’s U.S. pension plan, effective May 30, 2016 , for all active and former employees who are no longer accruing benefits in the pension plan (approximately 16,200 people). The amendment also provides for the creation of a separate defined benefit plan with substantially the same terms for approximately 600 active employees who are currently eligible to accrue benefits. The U.S. pension plan is expected to be settled in 12 to 18 months from the termination effective date, subject to receipt of customary regulatory approvals. The Company’s ultimate settlement obligation will depend upon both the nature and timing of participant settlements and prevailing market conditions. Upon settlement, the Company expects to recognize additional expense, consisting of unrecognized actuarial losses included in Accumulated other comprehensive loss that totaled approximately $337,000 as of August 31, 2015 , adjusted for the difference between the ultimate settlement obligation and the Company’s accrued pension obligation. The Company does not expect the settlement of the U.S. pension plan obligations to have a material impact on its cash position.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	May 31, 2016
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 May 31, 2016 and August 31, 2015 , the Company has reflected the fair value of $68,351 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 May 31, 2016 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 $717,000 and $655,000 , respectively, of which all but approximately $112,000 and $43,000 , respectively , may be recovered from the other third parties if the Company is obligated to make payments to the indemnified parties as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, the Company cannot reasonably estimate the aggregate maximum potential liability, as it is inherently difficult to predict the maximum potential amount of such payments, due to the conditional nature and unique facts of each particular arrangement. To date, the Company has not been required to make any significant payment under any of the arrangements described above. The Company has assessed the current status of performance/payment risk related to arrangements with limited guarantees, warranty obligations, unspecified limitations and/or indemnification provisions and believes that any potential payments would be immaterial to the Consolidated Financial Statements, as a whole. Legal Contingencies As of May 31, 2016 , 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	9 Months Ended
	May 31, 2016
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 May 31, 2016 May 31, 2015 Net Operating Net Operating Communications, Media & Technology $ 1,707,707 $ 259,344 $ 1,613,478 $ 237,902 Financial Services 1,804,876 294,367 1,638,313 265,863 Health & Public Service 1,539,496 243,137 1,383,639 202,644 Products 2,158,070 346,165 1,883,200 255,162 Resources 1,220,809 162,930 1,247,851 171,948 Other 3,799 — 3,901 — Total $ 8,434,757 $ 1,305,943 $ 7,770,382 $ 1,133,519 Nine Months Ended May 31, 2016 May 31, 2015 Net Operating Net Operating Communications, Media & Technology $ 4,919,046 $ 749,729 $ 4,711,300 $ 628,320 Financial Services 5,234,821 847,686 4,944,075 791,606 Health & Public Service 4,445,627 625,510 4,071,998 568,277 Products 6,142,723 923,724 5,664,484 816,720 Resources 3,639,890 468,598 3,755,158 537,338 Other 11,378 — 12,411 — Total $ 24,393,485 $ 3,615,247 $ 23,159,426 $ 3,342,261

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	May 31, 2016
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 and nine months ended May 31, 2016 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 March 31, 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, Improvements to Employee Share-Based Payment Accounting, which simplifies the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities and classification on the cash flow statements. The ASU will be effective for the Company beginning September 1, 2017, including interim periods in its fiscal year 2018. 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 March 15, 2016, the FASB issued ASU No. 2016-07, Simplifying the Transition to the Equity Method of Accounting, which eliminates the requirement to retrospectively apply equity method accounting when an entity increases ownership or influence in a previously held investment. The ASU will be effective for the Company beginning September 1, 2017, including interim periods in its fiscal year 2018. The Company does not expect the adoption of this ASU to have a material impact on its Consolidated Financial Statements. On February 25, 2016, the FASB issued ASU No. 2016-02, Leases, which amends existing guidance to require lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by long-term leases and to disclose additional quantitative and qualitative information about leasing arrangements. The ASU will be effective for the Company beginning September 1, 2019, including interim periods in its fiscal year 2020, and allows for a modified retrospective method upon adoption. The Company is assessing the impact of this ASU on its Consolidated Financial Statements. On January 5, 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. The ASU will be effective for the Company beginning September 1, 2018, including interim periods in its fiscal year 2019. The Company does not expect the adoption of this ASU to have a material impact on its Consolidated Financial Statements. On November 20, 2015, the FASB issued 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 (Accounting Standard Codification 606), 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 modified retrospective methods of adoption. The Company will adopt the guidance on September 1, 2018 and apply the modified retrospective method. The Company is assessing the impact of this ASU on its Consolidated Financial Statements.

COMMITMENTS AND CONTIGENCIES (P

COMMITMENTS AND CONTIGENCIES (Policies)	9 Months Ended
	May 31, 2016
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 May 31, 2016 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 $717,000 and $655,000 , respectively, of which all but approximately $112,000 and $43,000 , respectively , may be recovered from the other third parties if the Company is obligated to make payments to the indemnified parties as a consequence of a performance default by the other third parties. For arrangements with unspecified limitations, the Company cannot reasonably estimate the aggregate maximum potential liability, as it is inherently difficult to predict the maximum potential amount of such payments, due to the conditional nature and unique facts of each particular arrangement.

ACCUMULATED OTHER COMPREHENSI19

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	May 31, 2016
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 Nine Months Ended May 31, 2016 May 31, 2015 May 31, 2016 May 31, 2015 Foreign currency translation Beginning balance $ (976,417 ) $ (662,923 ) $ (839,479 ) $ (339,326 ) Foreign currency translation 92,038 (87,630 ) (50,635 ) (429,264 ) Income tax (expense) benefit (5,170 ) (229 ) (3,677 ) 2,962 Portion attributable to noncontrolling interests (3,126 ) 2,052 1,116 16,898 Foreign currency translation, net of tax 83,742 (85,807 ) (53,196 ) (409,404 ) Ending balance (892,675 ) (748,730 ) (892,675 ) (748,730 ) Defined benefit plans Beginning balance (552,306 ) (559,586 ) (560,303 ) (568,177 ) Actuarial losses — (67,090 ) — (67,090 ) Pension settlement — 64,382 — 64,382 Reclassifications into net periodic pension and 6,633 7,863 19,838 21,172 Income tax expense (820 ) (1,828 ) (6,014 ) (6,530 ) Portion attributable to noncontrolling interests (11 ) (6 ) (25 ) (22 ) Defined benefit plans, net of tax 5,802 3,321 13,799 11,912 Ending balance (546,504 ) (556,265 ) (546,504 ) (556,265 ) Cash flow hedges Beginning balance (11,765 ) 61,435 (34,568 ) (16,694 ) Unrealized gains (losses) 74,580 (42,442 ) 99,328 75,374 Reclassification adjustments into Cost of (9,607 ) (8,736 ) (5,628 ) (13,458 ) Income tax (expense) benefit (26,554 ) 17,330 (32,437 ) (17,491 ) Portion attributable to noncontrolling interests (69 ) 64 (110 ) (80 ) Cash flow hedges, net of tax 38,350 (33,784 ) 61,153 44,345 Ending balance (2) 26,585 27,651 26,585 27,651 Marketable securities Beginning balance (1,737 ) — (1,634 ) — Unrealized gains 1,264 — 1,094 — Income tax expense (491 ) — (424 ) — Portion attributable to noncontrolling interests (1 ) — (1 ) — Marketable securities, net of tax 772 — 669 — Ending balance (965 ) — (965 ) — Accumulated other comprehensive loss $ (1,413,559 ) $ (1,277,344 ) $ (1,413,559 ) $ (1,277,344 ) _______________ (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 May 31, 2016 , $32,458 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 ASSET20

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	May 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill by reportable operating segment were as follows: August 31, Additions/ Foreign May 31, Communications, Media & Technology $ 364,824 $ 150,527 $ (4,807 ) $ 510,544 Financial Services 713,430 159,044 (4,313 ) 868,161 Health & Public Service 588,893 130,583 (1,715 ) 717,761 Products 1,001,768 75,014 (9,750 ) 1,067,032 Resources 260,918 116,148 (2,417 ) 374,649 Total $ 2,929,833 $ 631,316 $ (23,002 ) $ 3,538,147
Schedule of Finite-Lived Intangible Assets	The Company’s definite-lived intangible assets by major asset class were as follows: May 31, 2016 August 31, 2015 Intangible Asset Class Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Customer-related $ 523,286 $ (155,462 ) $ 367,824 $ 449,219 $ (120,841 ) $ 328,378 Technology 121,184 (60,871 ) 60,313 104,824 (44,988 ) 59,836 Patents 118,895 (58,104 ) 60,791 114,979 (54,064 ) 60,915 Other 32,700 (16,224 ) 16,476 31,480 (15,702 ) 15,778 Total $ 796,065 $ (290,661 ) $ 505,404 $ 700,502 $ (235,595 ) $ 464,907
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated future amortization related to intangible assets held as of May 31, 2016 is as follows: Fiscal Year Estimated Amortization Remainder of 2016 $ 28,747 2017 102,493 2018 88,808 2019 68,709 2020 60,140 Thereafter 156,507 Total $ 505,404

MATERIAL TRANSACTIONS AFFECTI21

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY (Tables)	9 Months Ended
	May 31, 2016
Equity [Abstract]
Schedule of Dividend Activity	The Company’s dividend activity during the nine months ended May 31, 2016 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 May 13, 2016 1.10 April 12, 2016 716,175 April 12, 2016 1,287 717,462 Total Dividends $ 1,435,557 $ 2,581 $ 1,438,138

DERIVATIVE FINANCIAL INSTRUME22

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	May 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Notional and Fair Values of All Derivative Instruments	The notional and fair values of all derivative instruments were as follows: May 31, August 31, Assets Cash Flow Hedges Other current assets $ 47,354 $ 28,282 Other non-current assets 18,976 13,503 Other Derivatives Other current assets 16,941 18,233 Total assets $ 83,271 $ 60,018 Liabilities Cash Flow Hedges Other accrued liabilities $ 14,896 $ 48,683 Other non-current liabilities 13,811 48,746 Other Derivatives Other accrued liabilities 30,132 31,862 Total liabilities $ 58,839 $ 129,291 Total fair value $ 24,432 $ (69,273 ) Total notional value $ 7,161,572 $ 6,363,110
Offsetting Derivative Assets and Liabilities	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: May 31, August 31, Net derivative assets $ 52,930 $ 36,661 Net derivative liabilities 28,498 105,934 Total fair value $ 24,432 $ (69,273 )

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	May 31, 2016
Segment Reporting [Abstract]
Reportable Operating Segments	Three Months Ended May 31, 2016 May 31, 2015 Net Operating Net Operating Communications, Media & Technology $ 1,707,707 $ 259,344 $ 1,613,478 $ 237,902 Financial Services 1,804,876 294,367 1,638,313 265,863 Health & Public Service 1,539,496 243,137 1,383,639 202,644 Products 2,158,070 346,165 1,883,200 255,162 Resources 1,220,809 162,930 1,247,851 171,948 Other 3,799 — 3,901 — Total $ 8,434,757 $ 1,305,943 $ 7,770,382 $ 1,133,519 Nine Months Ended May 31, 2016 May 31, 2015 Net Operating Net Operating Communications, Media & Technology $ 4,919,046 $ 749,729 $ 4,711,300 $ 628,320 Financial Services 5,234,821 847,686 4,944,075 791,606 Health & Public Service 4,445,627 625,510 4,071,998 568,277 Products 6,142,723 923,724 5,664,484 816,720 Resources 3,639,890 468,598 3,755,158 537,338 Other 11,378 — 12,411 — Total $ 24,393,485 $ 3,615,247 $ 23,159,426 $ 3,342,261

BASIS OF PRESENTATION - Additio

BASIS OF PRESENTATION - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015	Aug. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for doubtful accounts receivable and unbilled services	$ 70,508		$ 70,508		$ 70,165
Accumulated depreciation	$ 1,784,921		$ 1,784,921		$ 1,648,968
Effective Income Tax Rate Reconciliation, Percent	26.50%	24.90%	22.30%	25.30%
Gain (Loss) on Disposition of Business	$ 0	$ 0	$ 553,577	$ 0
Gain On Disposition Of Business, Tax			$ 58,278
Effective Income Tax Rate Excluding Effect of Gain on Sale of Business			24.20%
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements	0	(64,382)	$ 0	$ (64,382)
Pension Settlement Charge, tax		$ 25,238
Effective Income Tax Rate Excluding Effect Of Pension Settlement Charge		25.70%		25.60%
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ (99,212)	$ (169,829)	$ (99,212)	$ (169,829)
Deferred Tax Liabilities, Undistributed Foreign Earnings		$ 239,528		$ 239,528

ACCUMULATED OTHER COMPREHENSI25

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015	Aug. 31, 2015
Foreign currency translation
Beginning balance		$ (976,417)	$ (662,923)	$ (839,479)	$ (339,326)
Foreign currency translation		92,038	(87,630)	(50,635)	(429,264)
Income tax (expense) benefit		(5,170)	(229)	(3,677)	2,962
Portion attributable to noncontrolling interests		(3,126)	2,052	1,116	16,898
Foreign currency translation, net of tax		83,742	(85,807)	(53,196)	(409,404)
Ending balance		(892,675)	(748,730)	(892,675)	(748,730)
Defined benefit plans
Beginning balance		(552,306)	(559,586)	(560,303)	(568,177)
Actuarial losses		0	(67,090)	0	(67,090)
Pension settlement		0	64,382	0	64,382
Reclassifications into net periodic pension and post-retirement expense (1)	[1]	6,633	7,863	19,838	21,172
Income tax expense		(820)	(1,828)	(6,014)	(6,530)
Portion attributable to noncontrolling interests		(11)	(6)	(25)	(22)
Defined benefit plans, net of tax		5,802	3,321	13,799	11,912
Ending balance		(546,504)	(556,265)	(546,504)	(556,265)
Cash flow hedges
Beginning balance		(11,765)	61,435	(34,568)	(16,694)
Unrealized gains (losses)		74,580	(42,442)	99,328	75,374
Reclassification adjustments into Cost of services		(9,607)	(8,736)	(5,628)	(13,458)
Income tax (expense) benefit		(26,554)	17,330	(32,437)	(17,491)
Portion attributable to noncontrolling interests		(69)	64	(110)	(80)
Cash flow hedges, net of tax		38,350	(33,784)	61,153	44,345
Ending balance (2)	[2]	26,585	27,651	26,585	27,651
Marketable Securities
Beginning balance		(1,737)	0	(1,634)	0
Unrealized gains		1,264	0	1,094	0
Income tax expense		(491)	0	(424)	0
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, before Tax, Portion Attributable to Noncontrolling Interest		(1)	0	(1)	0
Marketable securities, net of tax		772	0	669	0
Ending balance		(965)	0	(965)	0
Accumulated other comprehensive loss		$ (1,413,559)	$ (1,277,344)	$ (1,413,559)	$ (1,277,344)	$ (1,435,984)
[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 May 31, 2016, $32,458 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 COMPREHENSI26

ACCUMULATED OTHER COMPREHENSIVE LOSS Derivatives Designated as Cash Flow Hedges (Details) $ in Thousands	9 Months Ended
	May 31, 2016USD ($)
Cost Of Services [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	$ 32,458

BUSINESS COMBINATIONS AND DIV27

BUSINESS COMBINATIONS AND DIVESTITURE - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016USD ($)	May 31, 2015USD ($)	May 31, 2016USD ($)	May 31, 2015USD ($)	Aug. 31, 2015USD ($)
Business Acquisition and Divestiture [Line Items]
Goodwill	$ 3,538,147		$ 3,538,147		$ 2,929,833
Gain on sale of business	$ 0	$ 0	553,577	$ 0
Gain (Loss) on Disposition of Business, Tax			58,278
Navitaire [Member]
Business Acquisition and Divestiture [Line Items]
Proceeds from Divestiture of Businesses, Net of Cash Divested and Transaction Costs			832,810
Divestiture Proceed Allocation to Service Arrangement			214,500
Gain on sale of business			553,577
Gain (Loss) on Disposition of Business, Tax			$ 58,278
Entity Number of Employees	600		600
Cloud Sherpas [Member]
Business Acquisition and Divestiture [Line Items]
Cash Consideration			$ 409,424
Goodwill	$ 387,934		387,934
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 66,522		$ 66,522
Entity Number of Employees	1,100		1,100
Cloud Sherpas [Member] | Minimum [Member]
Business Acquisition and Divestiture [Line Items]
Finite-Lived Intangible Asset, Useful Life			1 year
Cloud Sherpas [Member] | Maximum [Member]
Business Acquisition and Divestiture [Line Items]
Finite-Lived Intangible Asset, Useful Life			7 years
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition and Divestiture [Line Items]
Cash Consideration			$ 323,359
Duck Creek Joint Venture [Member]
Business Acquisition and Divestiture [Line Items]
Apax Joint Venture Percentage Ownership	60.00%
The Company Joint Venture Percentage Ownership	40.00%

GOODWILL AND INTANGIBLE ASSET28

GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) $ in Thousands	9 Months Ended
	May 31, 2016USD ($)
Goodwill [Line Items]
Goodwill	$ 2,929,833
Goodwill Acquired During Period And Adjustments	631,316
Goodwill, Translation Adjustments	(23,002)
Goodwill	3,538,147
Communications, Media & Technology
Goodwill [Line Items]
Goodwill	364,824
Goodwill Acquired During Period And Adjustments	150,527
Goodwill, Translation Adjustments	(4,807)
Goodwill	510,544
Financial Services
Goodwill [Line Items]
Goodwill	713,430
Goodwill Acquired During Period And Adjustments	159,044
Goodwill, Translation Adjustments	(4,313)
Goodwill	868,161
Health & Public Service
Goodwill [Line Items]
Goodwill	588,893
Goodwill Acquired During Period And Adjustments	130,583
Goodwill, Translation Adjustments	(1,715)
Goodwill	717,761
Products
Goodwill [Line Items]
Goodwill	1,001,768
Goodwill Acquired During Period And Adjustments	75,014
Goodwill, Translation Adjustments	(9,750)
Goodwill	1,067,032
Resources
Goodwill [Line Items]
Goodwill	260,918
Goodwill Acquired During Period And Adjustments	116,148
Goodwill, Translation Adjustments	(2,417)
Goodwill	$ 374,649

GOODWILL AND INTANGIBLE ASSET29

GOODWILL AND INTANGIBLE ASSETS - Intangible Table by Major Class (Details) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 796,065	$ 700,502
Finite-Lived Intangible Assets, Accumulated Amortization	(290,661)	(235,595)
Finite-Lived Intangible Assets, Net	505,404	464,907
Customer-Related Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	523,286	449,219
Finite-Lived Intangible Assets, Accumulated Amortization	(155,462)	(120,841)
Finite-Lived Intangible Assets, Net	367,824	328,378
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	121,184	104,824
Finite-Lived Intangible Assets, Accumulated Amortization	(60,871)	(44,988)
Finite-Lived Intangible Assets, Net	60,313	59,836
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	118,895	114,979
Finite-Lived Intangible Assets, Accumulated Amortization	(58,104)	(54,064)
Finite-Lived Intangible Assets, Net	60,791	60,915
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	32,700	31,480
Finite-Lived Intangible Assets, Accumulated Amortization	(16,224)	(15,702)
Finite-Lived Intangible Assets, Net	$ 16,476	$ 15,778

GOODWILL AND INTANGIBLE ASSET30

GOODWILL AND INTANGIBLE ASSETS - Amortization (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015	Aug. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 30,335	$ 23,164	$ 87,699	$ 70,742
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year	28,747		28,747
Finite-Lived Intangible Assets, Amortization Expense, Year Two	102,493		102,493
Finite-Lived Intangible Assets, Amortization Expense, Year Three	88,808		88,808
Finite-Lived Intangible Assets, Amortization Expense, Year Four	68,709		68,709
Finite-Lived Intangible Assets, Amortization Expense, Year Five	60,140		60,140
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	156,507		156,507
Finite-Lived Intangible Assets, Net	$ 505,404		$ 505,404		$ 464,907

MATERIAL TRANSACTIONS AFFECTI31

MATERIAL TRANSACTIONS AFFECTING SHAREHOLDERS' EQUITY - Dividend Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Dividends [Line Items]
Dividend Per Share	$ 1.10	$ 1.02	$ 2.20	$ 2.04
Cash Outlay			$ 1,438,138
Accenture Holdings plc ordinary [Member]
Dividends [Line Items]
Cash Outlay			1,435,557
Accenture Canada Holdings Inc Exchangeable
Dividends [Line Items]
Cash Outlay			$ 2,581
Dividend Payment November 2015 [Member]
Dividends [Line Items]
Dividend Payment Date			Nov. 13, 2015
Dividend Per Share			$ 1.10
Cash Outlay			$ 720,676
Dividend Payment November 2015 [Member] | Accenture Holdings plc ordinary [Member]
Dividends [Line Items]
Record Date			Oct. 13, 2015
Cash Outlay			$ 719,382
Dividend Payment November 2015 [Member] | Accenture Canada Holdings Inc Exchangeable
Dividends [Line Items]
Record Date			Oct. 13, 2015
Cash Outlay			$ 1,294
Dividend Payment May 2016 [Member]
Dividends [Line Items]
Dividend Payment Date			May 13, 2016
Dividend Per Share			$ 1.10
Cash Outlay			$ 717,462
Dividend Payment May 2016 [Member] | Accenture Holdings plc ordinary [Member]
Dividends [Line Items]
Record Date			Apr. 12, 2016
Cash Outlay			$ 716,175
Dividend Payment May 2016 [Member] | Accenture Canada Holdings Inc Exchangeable
Dividends [Line Items]
Record Date			Apr. 12, 2016
Cash Outlay			$ 1,287

DERIVATIVE FINANCIAL INSTRUME32

DERIVATIVE FINANCIAL INSTRUMENTS - Notional and Fair Values of All Derivative Instruments (Details) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Assets
Fair value of derivative assets	$ 83,271	$ 60,018
Liabilities
Fair value of derivative liabilities	58,839	129,291
Total fair value	24,432	(69,273)
Total notional value	7,161,572	6,363,110
Cash Flow Hedging [Member] | Other current assets
Assets
Fair value of derivative assets	47,354	28,282
Cash Flow Hedging [Member] | Other non-current assets
Assets
Fair value of derivative assets	18,976	13,503
Cash Flow Hedging [Member] | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	14,896	48,683
Cash Flow Hedging [Member] | Other non-current liabilities
Liabilities
Fair value of derivative liabilities	13,811	48,746
Other Derivatives | Other current assets
Assets
Fair value of derivative assets	16,941	18,233
Other Derivatives | Other accrued liabilities
Liabilities
Fair value of derivative liabilities	$ 30,132	$ 31,862

DERIVATIVE FINANCIAL INSTRUME33

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Realized gains or (losses) and changes in the estimated fair value of derivatives not designated as hedges	$ 16,242	$ (67,040)	$ (41,156)	$ (239,630)

DERIVATIVE FINANCIAL INSTRUME34

DERIVATIVE FINANCIAL INSTRUMENTS Offsetting Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net derivative assets	$ 52,930	$ 36,661
Net derivative liabilities	28,498	105,934
Total fair value	$ 24,432	$ (69,273)

RETIREMENT AND PROFIT SHARING35

RETIREMENT AND PROFIT SHARING PLANS (Details) $ in Thousands	Mar. 18, 2016employee	Aug. 31, 2015USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Active employees in the U.S. pension plan who are currently eligible to accrue benefits under the creation of a separate defined benefit plan	600
Company’s U.S. pension plan active and terminated employees who are no longer accruing benefits in the pension plan.	16,200
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), Net Gains (Losses), before Tax | $		$ (337,000)
Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan Investments Estimated Liquidation Period	12 months
Maximum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan Investments Estimated Liquidation Period	18 months

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Thousands	May 31, 2016	Aug. 31, 2015
Commitments [Abstract]
Fair value of Avanade redeemable common stock and options	$ 68,351	$ 79,023
Indemnifications and Guarantees [Abstract]
Expressly limited performance guarantee	717,000	655,000
Portion of guarantee not recoverable	$ 112,000	$ 43,000

SEGMENT REPORTING - Reportable

SEGMENT REPORTING - Reportable Operating Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2015
Segment Reporting Information [Line Items]
Net Revenues	$ 8,434,757	$ 7,770,382	$ 24,393,485	$ 23,159,426
Operating Income	1,305,943	1,133,519	3,615,247	3,342,261
Communications, Media & Technology
Segment Reporting Information [Line Items]
Net Revenues	1,707,707	1,613,478	4,919,046	4,711,300
Operating Income	259,344	237,902	749,729	628,320
Financial Services
Segment Reporting Information [Line Items]
Net Revenues	1,804,876	1,638,313	5,234,821	4,944,075
Operating Income	294,367	265,863	847,686	791,606
Health & Public Service
Segment Reporting Information [Line Items]
Net Revenues	1,539,496	1,383,639	4,445,627	4,071,998
Operating Income	243,137	202,644	625,510	568,277
Products
Segment Reporting Information [Line Items]
Net Revenues	2,158,070	1,883,200	6,142,723	5,664,484
Operating Income	346,165	255,162	923,724	816,720
Resources
Segment Reporting Information [Line Items]
Net Revenues	1,220,809	1,247,851	3,639,890	3,755,158
Operating Income	162,930	171,948	468,598	537,338
Other
Segment Reporting Information [Line Items]
Net Revenues	3,799	3,901	11,378	12,411
Operating Income	$ 0	$ 0	$ 0	$ 0

SEGMENT REPORTING - Additional

SEGMENT REPORTING - Additional Information (Detail)	9 Months Ended
	May 31, 2016segment
Segment Reporting [Abstract]
Number of operating segments	5