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EARNINGS PER SHARE - Additional Information (Details) (USD $)
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
Earnings Per Share [Line Items]                      
Diluted earnings per share (in dollars per share) $ 1.01 [1] $ 1.21 [1] $ 1.65 [1] $ 1.06 [1] $ 0.88 [2] $ 1.03 [2] $ 0.97 [2] $ 0.96 [2] $ 4.93 [1],[3] $ 3.84 [2],[3] $ 3.39 [3]
[1] 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.
[2] 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.
[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.