v3.20.4

EARNINGS PER SHARE (Tables) | 3 Months Ended
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Nov. 30, 2020
Earnings Per Share [Abstract] |
Basic and Diluted Earnings Per Share | Basic and diluted earnings per share are calculated as follows:
| Three Months Ended
| November 30, 2020 |  | November 30, 2019
Basic earnings per share |  |  |
Net income attributable to Accenture plc | $ | 1,500,276 |  |  | $ | 1,356,968 |
Basic weighted average Class A ordinary shares | 634,271,482 |  |  | 635,722,309 |
Basic earnings per share | $ | 2.37 |  |  | $ | 2.13 |
Diluted earnings per share |  |  |
Net income attributable to Accenture plc | $ | 1,500,276 |  |  | $ | 1,356,968 |
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc. (1) | 1,700 |  |  | 1,741 |
Net income for diluted earnings per share calculation | $ | 1,501,976 |  |  | $ | 1,358,709 |
Basic weighted average Class A ordinary shares | 634,271,482 |  |  | 635,722,309 |
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interest (1) | 718,767 |  |  | 815,515 |
Diluted effect of employee compensation related to Class A ordinary shares | 11,633,343 |  |  | 12,626,225 |
Diluted effect of share purchase plans related to Class A ordinary shares | 256,143 |  |  | 225,395 |
Diluted weighted average Class A ordinary shares | 646,879,735 |  |  | 649,389,444 |
Diluted earnings per share | $ | 2.32 |  |  | $ | 2.09 |
(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.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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