EARNINGS PER SHARE

12 Months Ended

Aug. 31, 2015

Basic and diluted earnings per share were calculated as follows:



	Fiscal
	2015		2014		2013
Basic Earnings per share
Net income attributable to Accenture plc	$	3,053,581	$	2,941,498	$	3,281,878
Basic weighted average Class A ordinary shares	626,799,586		634,216,250		645,536,995
Basic earnings per share	$	4.87	$	4.64	$	5.08
Diluted Earnings per share
Net income attributable to Accenture plc	$	3,053,581	$	2,941,498	$	3,281,878
Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1)	178,925		187,107		234,398
Net income for diluted earnings per share calculation	$	3,232,506	$	3,128,605	$	3,516,276
Basic weighted average Class A ordinary shares	626,799,586		634,216,250		645,536,995
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)	36,693,816		40,333,904		46,212,252
Diluted effect of employee compensation related to Class A ordinary shares	15,094,672		17,689,942		21,420,848
Diluted effect of share purchase plans related to Class A ordinary shares	168,996		149,870		170,375
Diluted weighted average Class A ordinary shares	678,757,070		692,389,966		713,340,470
Diluted earnings per share	$	4.76	$	4.52	$	4.93

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(1)

Diluted earnings per share assumes the redemption of all Accenture Holdings plc ordinary 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.