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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
9 Months Ended
May 31, 2019
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, 2019
 
May 31, 2018
 
May 31, 2019
 
May 31, 2018
Foreign currency translation
 
 
 
 
 
 
 
    Beginning balance
$
(1,042,240
)
 
$
(675,752
)
 
$
(1,075,268
)
 
$
(770,043
)
             Foreign currency translation
(108,056
)
 
(240,840
)
 
(74,444
)
 
(137,279
)
             Income tax benefit (expense)
1,115

 
1,264

 
(246
)
 
1,081

             Portion attributable to noncontrolling interests
4,321

 
8,579

 
5,098

 
(508
)
             Foreign currency translation, net of tax
(102,620
)
 
(230,997
)
 
(69,592
)
 
(136,706
)
    Ending balance
(1,144,860
)
 
(906,749
)
 
(1,144,860
)
 
(906,749
)
 
 
 
 
 
 
 
 
Defined benefit plans
 
 
 
 
 
 
 
    Beginning balance
(392,293
)
 
(426,500
)
 
(419,284
)
 
(440,619
)
             Actuarial gains (losses)

 
12,044

 

 
12,044

             Pension settlement

 

 

 
2,119

             Prior service costs arising during the period

 
(29,796
)
 

 
(29,796
)
             Reclassifications into net periodic pension and
post-retirement expense (1)
8,389

 
9,675

 
39,718

 
28,472

             Income tax benefit (expense)
(2,492
)
 
4,806

 
(6,793
)
 
(1,386
)
             Portion attributable to noncontrolling interests
(7
)
 
588

 
(44
)
 
(17
)
             Defined benefit plans, net of tax
5,890

 
(2,683
)
 
32,881

 
11,436

    Ending balance
(386,403
)
 
(429,183
)
 
(386,403
)
 
(429,183
)
 
 
 
 
 
 
 
 
Cash flow hedges
 
 
 
 
 
 
 
    Beginning balance
(32,356
)
 
33,641

 
(84,010
)
 
114,635

             Unrealized gain (loss)
142,416

 
(33,755
)
 
219,441

 
(79,140
)
             Reclassification adjustments into Cost of services
(19,512
)
 
(21,265
)
 
(25,772
)
 
(81,986
)
             Income tax benefit (expense)
(26,395
)
 
14,506

 
(45,436
)
 
36,145

             Portion attributable to noncontrolling interests
(127
)
 
(3,287
)
 
(197
)
 
186

             Cash flow hedges, net of tax
96,382

 
(43,801
)
 
148,036

 
(124,795
)
    Ending balance (2)
64,026

 
(10,160
)
 
64,026

 
(10,160
)
 
 
 
 
 
 
 
 
Investments
 
 
 
 
 
 
 
    Beginning balance
1,876

 
2,345

 
2,391

 
1,243

             Unrealized gain (loss)
(1,454
)
 

 
(1,970
)
 
1,454

             Income tax benefit (expense)
305

 

 
305

 
(305
)
             Portion attributable to noncontrolling interests
1

 
46

 
2

 
(1
)
             Investments, net of tax
(1,148
)
 
46

 
(1,663
)
 
1,148

    Ending balance
728

 
2,391

 
728

 
2,391

 
 
 
 
 
 
 
 
Accumulated other comprehensive loss
$
(1,466,509
)
 
$
(1,343,701
)
 
$
(1,466,509
)
 
$
(1,343,701
)
_______________
(1)
Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing, General and administrative costs and non-operating expenses.
(2)
As of May 31, 2019, $55,844 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next twelve months.