v3.20.4
ACCUMULATED OTHER COMPREHENSIVE LOSS
 3 Months Ended
Nov. 30, 2020
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 Ended
November 30, 2020November 30, 2019
Foreign currency translation
    Beginning balance$(1,010,279)$(1,207,975)
             Foreign currency translation67,443 40,145 
             Income tax benefit (expense) 1,313 (1,264)
             Portion attributable to noncontrolling interests(1,444)(1,151)
             Foreign currency translation, net of tax67,312 37,730 
    Ending balance(942,967)(1,170,245)
Defined benefit plans
    Beginning balance(615,223)(672,323)
             Reclassifications into net periodic pension and
post-retirement expense (1)		13,595 12,784 
             Income tax benefit (expense)(2,702)(4,021)
             Portion attributable to noncontrolling interests(12)(11)
             Defined benefit plans, net of tax10,881 8,752 
    Ending balance(604,342)(663,571)
Cash flow hedges
    Beginning balance63,714 38,993 
             Unrealized gain (loss) 25,364 38,408 
             Reclassification adjustments into Cost of services(20,895)(20,019)
             Income tax benefit (expense) (71)(4,244)
             Portion attributable to noncontrolling interests(5)(18)
             Cash flow hedges, net of tax4,393 14,127 
    Ending balance (2)68,107 53,120 
Investments
    Beginning balance(49)728 
             Unrealized gain (loss)49 — 
             Income tax benefit (expense)— — 
             Portion attributable to noncontrolling interests— — 
             Investments, net of tax49 — 
    Ending balance— 728 
Accumulated other comprehensive loss$(1,479,202)$(1,779,968)
(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 November 30, 2020, $66,522 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.