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ACCUMULATED OTHER COMPREHENSIVE LOSS
9 Months Ended
May 31, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Accumulated Other Comprehensive Loss
4. 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 EndedNine Months Ended
May 31, 2021May 31, 2020May 31, 2021May 31, 2020
Foreign currency translation
    Beginning balance$(843,968)$(1,217,693)$(1,010,279)$(1,207,975)
             Foreign currency translation72,565 (106,621)242,016 (115,154)
             Income tax benefit (expense) (583)3,698 (1,734)2,477 
             Portion attributable to noncontrolling interests(3,903)2,173 (5,892)2,209 
             Foreign currency translation, net of tax68,079 (100,750)234,390 (110,468)
    Ending balance(775,889)(1,318,443)(775,889)(1,318,443)
Defined benefit plans
    Beginning balance(594,087)(653,766)(615,223)(672,323)
             Reclassifications into net periodic pension and
             post-retirement expense (1)
13,698 13,718 41,035 40,330 
             Income tax benefit (expense)(2,638)(3,001)(8,816)(11,033)
             Portion attributable to noncontrolling interests(12)(13)(35)(36)
             Defined benefit plans, net of tax11,048 10,704 32,184 29,261 
    Ending balance(583,039)(643,062)(583,039)(643,062)
Cash flow hedges
    Beginning balance27,617 68,474 63,714 38,993 
             Unrealized gain (loss) 118,720 (109,481)109,058 (32,918)
             Reclassification adjustments into Cost of services(33,043)(4,547)(68,329)(43,362)
             Income tax benefit (expense) (15,045)12,387 (6,234)4,156 
             Portion attributable to noncontrolling interests(78)125 (38)89 
             Cash flow hedges, net of tax70,554 (101,516)34,457 (72,035)
    Ending balance (2)98,171 (33,042)98,171 (33,042)
Investments
    Beginning balance— 728 (49)728 
             Unrealized gain (loss)— — 49 — 
             Investments, net of tax  49  
    Ending balance 728  728 
Accumulated other comprehensive loss$(1,260,757)$(1,993,819)$(1,260,757)$(1,993,819)
(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, 2021, $99,577 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.