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EARNINGS PER SHARE - Basic and Diluted Earnings Per Share (Detail) (USD $)
In Thousands, except Share data, unless otherwise specified
 3 Months Ended 12 Months Ended
Aug. 31, 2013
May 31, 2013
Feb. 28, 2013
Nov. 30, 2012
Aug. 31, 2012
May 31, 2012
Feb. 29, 2012
Nov. 30, 2011
Aug. 31, 2013
Aug. 31, 2012
Aug. 31, 2011
Basic Earnings per share                      
Net income attributable to Accenture plc $ 671,001 $ 810,258 $ 1,101,802 $ 698,817 $ 578,282 $ 689,219 $ 643,923 $ 642,086 $ 3,281,878 $ 2,553,510 $ 2,277,677
Basic weighted average Class A ordinary shares (in shares) 642,359,475 650,625,931 649,520,337 639,659,238 636,064,228 645,761,617 646,452,990 644,285,298 645,536,995 643,132,601 645,631,170
Basic earnings per share (in dollars per share) $ 1.04 $ 1.25 $ 1.70 $ 1.09 $ 0.90 $ 1.07 $ 1.00 $ 1.00 $ 5.08 $ 3.97 $ 3.53
Diluted Earnings per share                      
Net income attributable to Accenture plc 671,001 810,258 1,101,802 698,817 578,282 689,219 643,923 642,086 3,281,878 2,553,510 2,277,677
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 for diluted earnings per share calculation                 $ 3,516,276 $ 2,791,030 $ 2,521,252
Basic weighted average Class A ordinary shares (in shares) 642,359,475 650,625,931 649,520,337 639,659,238 636,064,228 645,761,617 646,452,990 644,285,298 645,536,995 643,132,601 645,631,170
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests                 46,212,252 [1] 59,833,742 [1] 69,326,725 [1]
Diluted effect of employee compensation related to Class A ordinary shares                 20,843,994 [2] 23,917,121 [2] 28,122,887 [2]
Diluted effect of share purchase plans related to Class A ordinary shares                 170,375 127,595 130,530
Diluted weighted average Class A ordinary shares (in shares) 706,256,084 [3] 714,984,161 [3] 715,135,968 [3] 716,630,385 [3] 718,489,744 [4] 729,528,085 [4] 730,034,891 [4] 730,916,739 [4] 712,763,616 [2],[3] 727,011,059 [2],[4] 743,211,312 [2]
Diluted earnings per share (in dollars per share) $ 1.01 [3] $ 1.21 [3] $ 1.65 [3] $ 1.06 [3] $ 0.88 [4] $ 1.03 [4] $ 0.97 [4] $ 0.96 [4] $ 4.93 [2],[3] $ 3.84 [2],[4] $ 3.39 [2]
[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] 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.
[3] 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.
[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.