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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
9 Months Ended
May 31, 2016
Equity [Abstract]  
Schedule of Accumulated Other Comprehensive Loss
The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc:
 
Three Months Ended
 
Nine Months Ended
 
May 31, 2016
 
May 31, 2015
 
May 31, 2016
 
May 31, 2015
Foreign currency translation
 
 
 
 
 
 
 
    Beginning balance
$
(992,515
)
 
$
(667,596
)
 
$
(853,504
)
 
$
(324,596
)
             Foreign currency translation
92,038

 
(87,630
)
 
(50,635
)
 
(429,264
)
             Income tax (expense) benefit
(5,170
)
 
(229
)
 
(3,677
)
 
2,962

             Portion attributable to noncontrolling interests
(846
)
 
(2,754
)
 
1,323

 
(7,311
)
             Foreign currency translation, net of tax
86,022

 
(90,613
)
 
(52,989
)
 
(433,613
)
    Ending balance
(906,493
)
 
(758,209
)
 
(906,493
)
 
(758,209
)
 
 
 
 
 
 
 
 
Defined benefit plans
 
 
 
 
 
 
 
    Beginning balance
(515,973
)
 
(523,014
)
 
(523,619
)
 
(531,143
)
             Actuarial losses

 
(67,090
)
 

 
(67,090
)
             Pension settlement

 
64,382

 

 
64,382

             Reclassifications into net periodic pension and
post-retirement expense (1)
6,633

 
7,863

 
19,838

 
21,172

             Income tax expense
(820
)
 
(1,828
)
 
(6,014
)
 
(6,530
)
             Portion attributable to noncontrolling interests
(256
)
 
(171
)
 
(621
)
 
(649
)
             Defined benefit plans, net of tax
5,557

 
3,156

 
13,203

 
11,285

    Ending balance
(510,416
)
 
(519,858
)
 
(510,416
)
 
(519,858
)
 
 
 
 
 
 
 
 
Cash flow hedges
 
 
 
 
 
 
 
    Beginning balance
(11,486
)
 
57,720

 
(33,288
)
 
(16,209
)
             Unrealized gains (losses)
74,580

 
(42,442
)
 
99,328

 
75,374

             Reclassification adjustments into Cost of
services
(9,607
)
 
(8,736
)
 
(5,628
)
 
(13,458
)
             Income tax (expense) benefit
(26,554
)
 
17,330

 
(32,437
)
 
(17,491
)
             Portion attributable to noncontrolling interests
(1,709
)
 
1,927

 
(2,751
)
 
(2,417
)
             Cash flow hedges, net of tax
36,710

 
(31,921
)
 
58,512

 
42,008

    Ending balance (2)
25,224

 
25,799

 
25,224

 
25,799

 
 
 
 
 
 
 
 
Marketable securities
 
 
 
 
 
 
 
    Beginning balance
(1,659
)
 

 
(1,561
)
 

             Unrealized gains
1,264

 

 
1,094

 

             Income tax expense
(491
)
 

 
(424
)
 

             Portion attributable to noncontrolling interests
(35
)
 

 
(30
)
 

             Marketable securities, net of tax
738

 

 
640

 

    Ending balance
(921
)
 

 
(921
)
 

 
 
 
 
 
 
 
 
Accumulated other comprehensive loss
$
(1,392,606
)
 
$
(1,252,268
)
 
$
(1,392,606
)
 
$
(1,252,268
)
_______________
(1)
Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.
(2)
As of May 31, 2016, $32,458 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.