v3.20.4

EARNINGS PER SHARE (Tables) | 6 Months Ended
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Feb. 28, 2021
Earnings Per Share [Abstract] |
Basic and Diluted Earnings Per Share | Basic and diluted earnings per share are calculated as follows:
| Three Months Ended |  | Six Months Ended
| February 28, 2021 |  | February 29, 2020 |  | February 28, 2021 |  | February 29, 2020
Basic earnings per share |  |  |  |  |  |  |
Net income attributable to Accenture plc | $ | 1,440,859 |  |  | $ | 1,234,740 |  |  | $ | 2,941,135 |  |  | $ | 2,591,708 |
Basic weighted average Class A ordinary shares | 635,993,980 |  |  | 637,485,626 |  |  | 635,137,704 |  |  | 636,594,169 |
Basic earnings per share | $ | 2.27 |  |  | $ | 1.94 |  |  | $ | 4.63 |  |  | $ | 4.07 |
Diluted earnings per share |  |  |  |  |  |  |
Net income attributable to Accenture plc | $ | 1,440,859 |  |  | $ | 1,234,740 |  |  | $ | 2,941,135 |  |  | $ | 2,591,708 |
Net income attributable to noncontrolling interest in Accenture Canada Holdings Inc. (1) | 1,602 |  |  | 1,532 |  |  | 3,302 |  |  | 3,273 |
Net income for diluted earnings per share calculation | $ | 1,442,461 |  |  | $ | 1,236,272 |  |  | $ | 2,944,437 |  |  | $ | 2,594,981 |
Basic weighted average Class A ordinary shares | 635,993,980 |  |  | 637,485,626 |  |  | 635,137,704 |  |  | 636,594,169 |
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interest (1) | 707,100 |  |  | 791,272 |  |  | 712,966 |  |  | 803,393 |
Diluted effect of employee compensation related to Class A ordinary shares | 9,341,767 |  |  | 10,100,253 |  |  | 10,664,059 |  |  | 11,363,241 |
Diluted effect of share purchase plans related to Class A ordinary shares | 279,069 |  |  | 456,729 |  |  | 288,964 |  |  | 450,004 |
Diluted weighted average Class A ordinary shares | 646,321,916 |  |  | 648,833,880 |  |  | 646,803,693 |  |  | 649,210,807 |
Diluted earnings per share | $ | 2.23 |  |  | $ | 1.91 |  |  | $ | 4.55 |  |  | $ | 4.00 |
(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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