EARNINGS PER SHARE

9 Months Ended

May 31, 2013

Earnings Per Share [Abstract]

EARNINGS PER SHARE

EARNINGS PER SHARE

Basic and diluted earnings per share were calculated as follows:

	Three Months Ended May 31,				Nine Months Ended May 31,
	2013		2012		2013		2012
Basic Earnings per share
Net income attributable to Accenture plc	$	810,258	$	689,219	$	2,610,878	$	1,975,228
Basic weighted average Class A ordinary shares	650,625,931		645,761,617		646,617,365		645,507,900
Basic earnings per share	$	1.25	$	1.07	$	4.04	$	3.06
Diluted Earnings per share
Net income attributable to Accenture plc	$	810,258	$	689,219	$	2,610,878	$	1,975,228
Net income attributable to noncontrolling interests in     Accenture SCA and Accenture Canada Holdings Inc. (1)	53,177		63,203		190,495		185,747
Net income for diluted earnings per share calculation	$	863,435	$	752,422	$	2,801,373	$	2,160,975
Basic weighted average Class A ordinary shares	650,625,931		645,761,617		646,617,365		645,507,900
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	42,735,065		59,205,983		47,612,585		60,730,644
Diluted effect of employee compensation related to Class A ordinary shares (2)	21,562,644		24,452,125		20,747,594		23,453,555
Diluted effect of share purchase plans related to Class A ordinary shares	60,521		108,360		13,043		62,755
Diluted weighted average Class A ordinary shares (2)	714,984,161		729,528,085		714,990,587		729,754,854
Diluted earnings per share (2)	$	1.21	$	1.03	$	3.92	$	2.96

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(1) Diluted earnings per share assumes the redemption of all Accenture SCA Class I common shares owned by holders of noncontrolling interests and the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis. The income effect does not take into account “Net income attributable to noncontrolling interests — other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares.

(2) Diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts for the three and nine months ended May 31, 2012 have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the payments of cash dividends during fiscal 2013. This did not result in a change to previously reported Diluted earnings per share.