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CONSOLIDATED BALANCE SHEETS (USD $)
In Thousands, unless otherwise specified
Aug. 31, 2013
Aug. 31, 2012
CURRENT ASSETS:    
Cash and cash equivalents $ 5,631,885 $ 6,640,526
Short-term investments 2,525 2,261
Receivables from clients, net 3,333,126 3,080,877
Unbilled services, net 1,513,448 1,399,834
Deferred income taxes, net 794,917 685,732
Other current assets 568,277 778,701
Total current assets 11,844,178 12,587,931
NON-CURRENT ASSETS:    
Unbilled services, net 18,447 12,151
Investments 43,631 28,180
Property and equipment, net 779,675 779,494
Goodwill 1,818,586 1,215,383
Deferred contract costs 554,747 537,943
Deferred income taxes, net 1,018,567 808,765
Other non-current assets 789,218 695,568
Total non-current assets 5,022,871 4,077,484
TOTAL ASSETS 16,867,049 16,665,415
CURRENT LIABILITIES:    
Current portion of long-term debt and bank borrowings 0 11
Accounts payable 961,851 903,847
Deferred revenues 2,230,615 2,275,052
Accrued payroll and related benefits 3,460,393 3,428,838
Accrued consumption taxes 308,655 317,622
Income taxes payable 266,593 253,527
Deferred income taxes, net 24,031 21,916
Other accrued liabilities 908,852 908,392
Total current liabilities 8,160,990 8,109,205
NON-CURRENT LIABILITIES:    
Long-term debt 25,600 22
Deferred revenues relating to contract costs 517,397 553,764
Retirement obligation 872,761 1,352,266
Deferred income taxes, net 174,818 105,544
Income taxes payable 1,224,251 1,597,590
Other non-current liabilities 463,403 322,596
Total non-current liabilities 3,278,230 3,931,782
COMMITMENTS AND CONTINGENCIES      
SHAREHOLDERS' EQUITY:    
Restricted share units 875,156 863,714
Additional paid-in capital 2,393,936 1,341,576
Treasury shares, at cost: Ordinary, 40,000 shares as of August 31, 2013 and August 31, 2012; Class A ordinary, 135,258,733 and 112,370,409 shares as of August 31, 2013 and August 31, 2012, respectively (7,326,079) (5,285,625)
Retained earnings 10,069,844 7,904,242
Accumulated other comprehensive loss (1,052,746) (678,148)
Total Accenture plc shareholders' equity 4,960,186 4,145,833
Noncontrolling interests 467,643 478,595
Total shareholders' equity 5,427,829 4,624,428
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 16,867,049 16,665,415
Ordinary Shares
   
SHAREHOLDERS' EQUITY:    
Ordinary shares, value 57 57
Class A Ordinary Shares
   
SHAREHOLDERS' EQUITY:    
Ordinary shares, value 17 16
Class X Ordinary Shares
   
SHAREHOLDERS' EQUITY:    
Ordinary shares, value $ 1 $ 1