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EARNINGS PER SHARE
9 Months Ended
May 31, 2016
Earnings Per Share [Abstract]  
EARNINGS PER SHARE
EARNINGS PER SHARE
Basic and diluted earnings per share were calculated as follows:
 
Three Months Ended
 
Nine Months Ended
 
May 31, 2016
 
May 31, 2015
 
May 31, 2016
 
May 31, 2015
Basic Earnings per share
 
 
 
 
 
 
 
Net income attributable to Accenture plc
$
897,247

 
$
793,697

 
$
3,042,666

 
$
2,315,953

Basic weighted average Class A ordinary shares
623,725,913

 
625,969,418

 
625,563,431

 
627,523,298

Basic earnings per share
$
1.44

 
$
1.27

 
$
4.86

 
$
3.69

Diluted Earnings per share
 
 
 
 
 
 
 
Net income attributable to Accenture plc
$
897,247

 
$
793,697

 
$
3,042,666

 
$
2,315,953

Net income attributable to noncontrolling interests
in Accenture Holdings plc and Accenture Canada 
Holdings Inc. (1)
42,574

 
46,283

 
145,529

 
137,972

Net income for diluted earnings per share calculation
$
939,821

 
$
839,980

 
$
3,188,195

 
$
2,453,925

Basic weighted average Class A ordinary shares
623,725,913

 
625,969,418

 
625,563,431

 
627,523,298

Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)
29,561,512

 
36,484,854

 
29,908,025

 
37,362,504

Diluted effect of employee compensation related to Class A ordinary shares
13,053,727

 
15,309,466

 
12,970,542

 
14,746,871

Diluted effect of share purchase plans related to Class A ordinary shares
62,171

 
62,030

 
83,908

 
86,510

Diluted weighted average Class A ordinary shares
666,403,323

 
677,825,768

 
668,525,906

 
679,719,183

Diluted earnings per share
$
1.41

 
$
1.24

 
$
4.77

 
$
3.61

_______________
(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.