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EARNINGS PER SHARE (Tables)
6 Months Ended
Feb. 28, 2022
Earnings Per Share [Abstract]  
Basic and Diluted Earnings Per Share
Basic and diluted earnings per share are calculated as follows:
 Three Months EndedSix Months Ended
 February 28, 2022February 28, 2021February 28, 2022February 28, 2021
Basic earnings per share
Net income attributable to Accenture plc$1,634,942 $1,440,859 $3,425,966 $2,941,135 
Basic weighted average Class A ordinary shares633,956,712 635,993,980 633,108,627 635,137,704 
Basic earnings per share$2.58 $2.27 $5.41 $4.63 
Diluted earnings per share
Net income attributable to Accenture plc$1,634,942 $1,440,859 $3,425,966 $2,941,135 
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1)1,742 1,602 3,676 3,302 
Net income for diluted earnings per share calculation$1,636,684 $1,442,461 $3,429,642 $2,944,437 
Basic weighted average Class A ordinary shares633,956,712 635,993,980 633,108,627 635,137,704 
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)675,417 707,100 679,187 712,966 
Diluted effect of employee compensation related to Class A ordinary shares9,013,734 9,341,767 10,377,945 10,664,059 
Diluted effect of share purchase plans related to Class A ordinary shares481,230 279,069 456,843 288,964 
Diluted weighted average Class A ordinary shares644,127,093 646,321,916 644,622,602 646,803,693 
Diluted earnings per share$2.54 $2.23 $5.32 $4.55 
(1)Diluted earnings per share assumes 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.