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CONSOLIDATED INCOME STATEMENTS (USD $)
In Thousands, except Share data, unless otherwise specified
12 Months Ended
Aug. 31, 2013
Aug. 31, 2012
Aug. 31, 2011
REVENUES:      
Revenues before reimbursements (Net revenues) $ 28,562,810 $ 27,862,330 $ 25,507,036
Reimbursements 1,831,475 1,915,655 1,845,878
Revenues 30,394,285 29,777,985 27,352,914
Cost of services:      
Cost of services before reimbursable expenses 19,178,635 18,874,629 17,120,317
Reimbursable expenses 1,831,475 1,915,655 1,845,878
Cost of services 21,010,110 20,790,284 18,966,195
Sales and marketing 3,481,891 3,303,478 3,094,465
General and administrative costs 1,835,646 1,810,984 1,820,277
Reorganization (benefits) costs, net (272,042) 1,691 1,520
Total operating expenses 26,055,605 25,906,437 23,882,457
OPERATING INCOME 4,338,680 3,871,548 3,470,457
Interest income 32,893 42,550 41,083
Interest expense (14,035) (15,061) (15,000)
Other (expense) income, net (18,244) 5,137 15,482
INCOME BEFORE INCOME TAXES 4,339,294 3,904,174 3,512,022
Provision for income taxes 784,775 1,079,241 958,782
NET INCOME 3,554,519 2,824,933 2,553,240
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc. (234,398) [1] (237,520) [1] (243,575) [1]
Net income attributable to noncontrolling interests - other (38,243) (33,903) (31,988)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC $ 3,281,878 $ 2,553,510 $ 2,277,677
Weighted average Class A ordinary shares:      
Basic (in shares) 645,536,995 643,132,601 645,631,170
Diluted (in shares) 712,763,616 [2],[3] 727,011,059 [3],[4] 743,211,312 [3]
Earnings per Class A ordinary share:      
Basic (in dollars per share) $ 5.08 $ 3.97 $ 3.53
Diluted (in dollars per share) $ 4.93 [2],[3] $ 3.84 [3],[4] $ 3.39 [3]
Cash dividends per share (in dollars per share) $ 1.62 $ 1.35 $ 0.90
[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] 2013 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts 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 fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[3] Fiscal 2012 and 2011 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts 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 fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[4] Fiscal 2012 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts 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 fiscal 2013 payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.