v3.20.4
EARNINGS PER SHARE
 3 Months Ended
Nov. 30, 2020
Earnings Per Share [Abstract]  
EARNINGS PER SHARE
3. Earnings Per Share
Basic and diluted earnings per share are calculated as follows:
 Three Months Ended
 November 30, 2020November 30, 2019
Basic earnings per share
Net income attributable to Accenture plc$1,500,276 $1,356,968 
Basic weighted average Class A ordinary shares634,271,482 635,722,309 
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 shares634,271,482 635,722,309 
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 shares11,633,343 12,626,225 
Diluted effect of share purchase plans related to Class A ordinary shares256,143 225,395 
Diluted weighted average Class A ordinary shares646,879,735 649,389,444 
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.