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CONSOLIDATED BALANCE SHEETS (USD $)
In Thousands, unless otherwise specified
May 31, 2013
Aug. 31, 2012
CURRENT ASSETS:    
Cash and cash equivalents $ 5,938,085 $ 6,640,526
Short-term investments 2,486 2,261
Receivables from clients, net 3,375,047 3,080,877
Unbilled services, net 1,475,238 1,399,834
Deferred income taxes, net 723,656 685,732
Other current assets 564,407 778,701
Total current assets 12,078,919 12,587,931
NON-CURRENT ASSETS:    
Unbilled services, net 17,262 12,151
Investments 55,577 28,180
Property and equipment, net 798,915 779,494
Goodwill 1,472,955 1,215,383
Deferred contract costs 538,361 537,943
Deferred income taxes, net 955,421 808,765
Other non-current assets 606,348 695,568
Total non-current assets 4,444,839 4,077,484
TOTAL ASSETS 16,523,758 16,665,415
CURRENT LIABILITIES:    
Current portion of long-term debt and bank borrowings 0 11
Accounts payable 922,658 903,847
Deferred revenues 2,253,450 2,275,052
Accrued payroll and related benefits 3,245,793 3,428,838
Accrued consumption taxes 321,504 317,622
Income taxes payable 283,608 253,527
Deferred income taxes, net 27,679 21,916
Other accrued liabilities 575,930 908,392
Total current liabilities 7,630,622 8,109,205
NON-CURRENT LIABILITIES:    
Long-term debt 0 22
Deferred revenues relating to contract costs 504,628 553,764
Retirement obligation 918,810 1,352,266
Deferred income taxes, net 147,090 105,544
Income taxes payable 1,169,842 1,597,590
Other non-current liabilities 342,706 322,596
Total non-current liabilities 3,083,076 3,931,782
COMMITMENTS AND CONTINGENCIES      
SHAREHOLDERS' EQUITY:    
Restricted share units 929,427 863,714
Additional paid-in capital 2,153,906 1,341,576
Treasury shares, at cost: Ordinary, 40,000 shares as of May 31, 2013 and August 31, 2012; Class A ordinary, 122,574,101 and 112,370,409 shares as of May 31, 2013 and August 31, 2012, respectively (6,310,666) (5,285,625)
Retained earnings 9,404,277 7,904,242
Accumulated other comprehensive loss (852,152) (678,148)
Total Accenture plc shareholders' equity 5,324,867 4,145,833
Noncontrolling interests 485,193 478,595
Total shareholders' equity 5,810,060 4,624,428
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 16,523,758 16,665,415
Ordinary Shares
   
SHAREHOLDERS' EQUITY:    
Ordinary shares 57 57
Class A ordinary shares
   
SHAREHOLDERS' EQUITY:    
Ordinary shares 17 16
Class X Ordinary Shares
   
SHAREHOLDERS' EQUITY:    
Ordinary shares $ 1 $ 1