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QUARTERLY DATA (Tables)
12 Months Ended
Aug. 31, 2013
Quarterly Financial Information Disclosure [Abstract]  
Schedule of Quarterly Financial Information
Fiscal 2013
First
Quarter
 
Second
Quarter
 
Third
Quarter
 
Fourth
Quarter
 
Annual
Net revenues
$
7,219,961

 
$
7,058,042

 
$
7,198,140

 
$
7,086,667

 
$
28,562,810

Reimbursements
448,075

 
435,278

 
509,795

 
438,327

 
1,831,475

Revenues
7,668,036

 
7,493,320

 
7,707,935

 
7,524,994

 
30,394,285

Cost of services before reimbursable expenses
4,853,768

 
4,827,679

 
4,760,121

 
4,737,067

 
19,178,635

Reimbursable expenses
448,075

 
435,278

 
509,795

 
438,327

 
1,831,475

Cost of services
5,301,843

 
5,262,957

 
5,269,916

 
5,175,394

 
21,010,110

Operating income
1,048,674

 
1,164,532

 
1,141,971

 
983,503

 
4,338,680

Net income
766,031

 
1,187,098

 
874,063

 
727,327

 
3,554,519

Net income attributable to Accenture plc
698,817

 
1,101,802

 
810,258

 
671,001

 
3,281,878

Weighted average Class A ordinary shares:
 
 
 
 
 
 
 
 
 
—Basic
639,659,238

 
649,520,337

 
650,625,931

 
642,359,475

 
645,536,995

—Diluted (1)
716,630,385

 
715,135,968

 
714,984,161

 
706,256,084

 
712,763,616

Earnings per Class A ordinary share:
 
 
 
 
 
 
 
 
 
—Basic
$
1.09

 
$
1.70

 
$
1.25

 
$
1.04

 
$
5.08

—Diluted (1)
1.06

 
1.65

 
1.21

 
1.01

 
4.93

Ordinary share price per share:
 
 
 
 
 
 
 
 
 
—High
$
71.79

 
$
75.97

 
$
84.22

 
$
83.30

 
$
84.22

—Low
60.69

 
65.20

 
72.42

 
69.00

 
60.69

_______________ 
(1)
The first and second quarters of fiscal 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.

Fiscal 2012
First
Quarter
 
Second
Quarter
 
Third
Quarter
 
Fourth
Quarter
 
Annual
Net revenues
$
7,074,497

 
$
6,797,250

 
$
7,154,690

 
$
6,835,893

 
$
27,862,330

Reimbursements
514,611

 
462,578

 
486,100

 
452,366

 
1,915,655

Revenues
7,589,108

 
7,259,828

 
7,640,790

 
7,288,259

 
29,777,985

Cost of services before reimbursable expenses
4,822,957

 
4,680,884

 
4,783,785

 
4,587,003

 
18,874,629

Reimbursable expenses
514,611

 
462,578

 
486,100

 
452,366

 
1,915,655

Cost of services
5,337,568

 
5,143,462

 
5,269,885

 
5,039,369

 
20,790,284

Operating income
981,138

 
889,299

 
1,060,761

 
940,350

 
3,871,548

Net income
711,757

 
714,190

 
762,831

 
636,155

 
2,824,933

Net income attributable to Accenture plc
642,086

 
643,923

 
689,219

 
578,282

 
2,553,510

Weighted average Class A ordinary shares:
 
 
 
 
 
 
 
 
 
—Basic
644,285,298

 
646,452,990

 
645,761,617

 
636,064,228

 
643,132,601

—Diluted (1)
730,916,739

 
730,034,891

 
729,528,085

 
718,489,744

 
727,011,059

Earnings per Class A ordinary share:
 
 
 
 
 
 
 
 
 
—Basic
$
1.00

 
$
1.00

 
$
1.07

 
$
0.90

 
$
3.97

—Diluted (1)
0.96

 
0.97

 
1.03

 
0.88

 
3.84

Ordinary share price per share:
 
 
 
 
 
 
 
 
 
—High
$
61.90

 
$
60.20

 
$
65.89

 
$
61.98

 
$
65.89

—Low
48.55

 
51.08

 
56.21

 
54.94

 
48.55

_______________ 
(1)
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.