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EARNINGS PER SHARE
12 Months Ended
Aug. 31, 2017
Earnings Per Share [Abstract]  
EARNINGS PER SHARE
Basic and diluted earnings per share were calculated as follows:
 
 
Fiscal
 
2017
 
2016
 
2015
Basic Earnings per share
 
 
 
 
 
Net income attributable to Accenture plc
$
3,445,149

 
$
4,111,892

 
$
3,053,581

Basic weighted average Class A ordinary shares
620,104,250

 
624,797,820

 
626,799,586

Basic earnings per share
$
5.56

 
$
6.58

 
$
4.87

Diluted Earnings per share
 
 
 
 
 
Net income attributable to Accenture plc
$
3,445,149

 
$
4,111,892

 
$
3,053,581

Net income attributable to noncontrolling interests in Accenture Holdings plc and Accenture Canada Holdings Inc. (1)
149,131

 
195,560

 
178,925

Net income for diluted earnings per share calculation
$
3,594,280

 
$
4,307,452

 
$
3,232,506

Basic weighted average Class A ordinary shares
620,104,250

 
624,797,820

 
626,799,586

Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)
28,107,510

 
29,712,982

 
36,693,816

Diluted effect of employee compensation related to Class A ordinary shares
12,082,241

 
13,105,585

 
15,094,672

Diluted effect of share purchase plans related to Class A ordinary shares
169,226

 
153,887

 
168,996

Diluted weighted average Class A ordinary shares
660,463,227

 
667,770,274

 
678,757,070

Diluted earnings per share
$
5.44

 
$
6.45

 
$
4.76

 _______________
(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.