v3.20.4

ACCUMULATED OTHER COMPREHENSIVE LOSS | 6 Months Ended
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Feb. 28, 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 Ended |  | Six Months Ended
| February 28, 2021 |  | February 29, 2020 |  | February 28, 2021 |  | February 29, 2020
Foreign currency translation |  |  |  |  |  |  |
Beginning balance | $ | (942,967) |  |  | $ | (1,170,245) |  |  | $ | (1,010,279) |  |  | $ | (1,207,975) |
Foreign currency translation | 102,008 |  |  | (48,678) |  |  | 169,451 |  |  | (8,533) |
Income tax benefit (expense) | (2,464) |  |  | 43 |  |  | (1,151) |  |  | (1,221) |
Portion attributable to noncontrolling interests | (545) |  |  | 1,187 |  |  | (1,989) |  |  | 36 |
Foreign currency translation, net of tax | 98,999 |  |  | (47,448) |  |  | 166,311 |  |  | (9,718) |
Ending balance | (843,968) |  |  | (1,217,693) |  |  | (843,968) |  |  | (1,217,693) |
Defined benefit plans |  |  |  |  |  |  |
Beginning balance | (604,342) |  |  | (663,571) |  |  | (615,223) |  |  | (672,323) |
Reclassifications into net periodic pension and post-retirement expense (1) | 13,742 |  |  | 13,828 |  |  | 27,337 |  |  | 26,612 |
Income tax benefit (expense) | (3,476) |  |  | (4,011) |  |  | (6,178) |  |  | (8,032) |
Portion attributable to noncontrolling interests | (11) |  |  | (12) |  |  | (23) |  |  | (23) |
Defined benefit plans, net of tax | 10,255 |  |  | 9,805 |  |  | 21,136 |  |  | 18,557 |
Ending balance | (594,087) |  |  | (653,766) |  |  | (594,087) |  |  | (653,766) |
Cash flow hedges |  |  |  |  |  |  |
Beginning balance | 68,107 |  |  | 53,120 |  |  | 63,714 |  |  | 38,993 |
Unrealized gain (loss) | (35,026) |  |  | 38,155 |  |  | (9,662) |  |  | 76,563 |
Reclassification adjustments into Cost of services | (14,391) |  |  | (18,796) |  |  | (35,286) |  |  | (38,815) |
Income tax benefit (expense) | 8,882 |  |  | (3,987) |  |  | 8,811 |  |  | (8,231) |
Portion attributable to noncontrolling interests | 45 |  |  | (18) |  |  | 40 |  |  | (36) |
Cash flow hedges, net of tax | (40,490) |  |  | 15,354 |  |  | (36,097) |  |  | 29,481 |
Ending balance (2) | 27,617 |  |  | 68,474 |  |  | 27,617 |  |  | 68,474 |
Investments |  |  |  |  |  |  |
Beginning balance | — |  |  | 728 |  |  | (49) |  |  | 728 |
Unrealized gain (loss) | — |  |  | — |  |  | 49 |  |  | — |
Investments, net of tax | — |  |  | — |  |  | 49 |  |  | — |
Ending balance | — |  |  | 728 |  |  | — |  |  | 728 |
Accumulated other comprehensive loss | $ | (1,410,438) |  |  | $ | (1,802,257) |  |  | $ | (1,410,438) |  |  | $ | (1,802,257) |
(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 February 28, 2021, $51,087 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.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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