XML 57 R9.htm IDEA: XBRL DOCUMENT v2.4.0.8
EARNINGS PER SHARE
 12 Months Ended
Aug. 31, 2013
Earnings Per Share [Abstract]  
EARNINGS PER SHARE
EARNINGS PER SHARE
Basic and diluted earnings per share were calculated as follows:
 
 
Fiscal
 
2013
 
2012
 
2011
Basic Earnings per share
 
 
 
 
 
Net income attributable to Accenture plc
$
3,281,878

 
$
2,553,510

 
$
2,277,677

Basic weighted average Class A ordinary shares
645,536,995

 
643,132,601

 
645,631,170

Basic earnings per share
$
5.08

 
$
3.97

 
$
3.53

Diluted Earnings per share
 
 
 
 
 
Net income attributable to Accenture plc
$
3,281,878

 
$
2,553,510

 
$
2,277,677

Net income attributable to noncontrolling interests in Accenture SCA and
Accenture Canada Holdings Inc. (1)
234,398

 
237,520

 
243,575

Net income for diluted earnings per share calculation
$
3,516,276

 
$
2,791,030

 
$
2,521,252

Basic weighted average Class A ordinary shares
645,536,995

 
643,132,601

 
645,631,170

Class A ordinary shares issuable upon redemption/exchange of noncontrolling
interests (1)
46,212,252

 
59,833,742

 
69,326,725

Diluted effect of employee compensation related to Class A ordinary shares (2)
20,843,994

 
23,917,121

 
28,122,887

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 (2)
712,763,616

 
727,011,059

 
743,211,312

Diluted earnings per share (2)
$
4.93

 
$
3.84

 
$
3.39

 _______________
(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.