v3.20.4
EARNINGS PER SHARE (Tables)
 6 Months Ended
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 EndedSix Months Ended
 February 28, 2021February 29, 2020February 28, 2021February 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 shares635,993,980 637,485,626 635,137,704 636,594,169 
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 shares635,993,980 637,485,626 635,137,704 636,594,169 
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 shares9,341,767 10,100,253 10,664,059 11,363,241 
Diluted effect of share purchase plans related to Class A ordinary shares279,069 456,729 288,964 450,004 
Diluted weighted average Class A ordinary shares646,321,916 648,833,880 646,803,693 649,210,807 
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.