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ACCUMULATED OTHER COMPREHENSIVE LOSS | 12 Months Ended
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Aug. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE LOSS | 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:
| Fiscal
| 2022 |  | 2021 |  | 2020
Foreign currency translation |  |  |  |  |
Beginning balance | $ | (975,064) |  |  | $ | (1,010,279) |  |  | $ | (1,207,975) |
Foreign currency translation | (904,530) |  |  | 36,562 |  |  | 207,566 |
Income tax benefit (expense) | 6,975 |  |  | (346) |  |  | (1,719) |
Portion attributable to noncontrolling interests | 20,299 |  |  | (1,001) |  |  | (8,151) |
Foreign currency translation, net of tax | (877,256) |  |  | 35,215 |  |  | 197,696 |
Ending balance | (1,852,320) |  |  | (975,064) |  |  | (1,010,279) |
Defined benefit plans |  |  |  |  |
Beginning balance | (559,958) |  |  | (615,223) |  |  | (672,323) |
Actuarial gains (losses) | 238,865 |  |  | (50,166) |  |  | 22,414 |
Pension settlement | — |  |  | 39,016 |  |  | 3,757 |
Prior service costs arising during the period | 1,052 |  |  | 27,570 |  |  | — |
Reclassifications into net periodic pension and post-retirement expense | 51,061 |  |  | 49,864 |  |  | 55,035 |
Income tax benefit (expense) | (79,567) |  |  | (10,959) |  |  | (24,041) |
Portion attributable to noncontrolling interests | (224) |  |  | (60) |  |  | (65) |
Defined benefit plans, net of tax | 211,187 |  |  | 55,265 |  |  | 57,100 |
Ending balance | (348,771) |  |  | (559,958) |  |  | (615,223) |
Cash flow hedges |  |  |  |  |
Beginning balance | 115,525 |  |  | 63,714 |  |  | 38,993 |
Unrealized gain (loss) | (14,310) |  |  | 168,244 |  |  | 72,437 |
Reclassification adjustments into Cost of services | (92,275) |  |  | (102,676) |  |  | (48,545) |
Income tax benefit (expense) | 1,698 |  |  | (13,701) |  |  | 857 |
Portion attributable to noncontrolling interests | 111 |  |  | (56) |  |  | (28) |
Cash flow hedges, net of tax | (104,776) |  |  | 51,811 |  |  | 24,721 |
Ending balance (1) | 10,749 |  |  | 115,525 |  |  | 63,714 |
Investments |  |  |  |  |
Beginning balance | — |  |  | (49) |  |  | 728 |
Unrealized gain (loss) | — |  |  | 49 |  |  | (778) |
Income tax benefit (expense) | — |  |  | — |  |  | — |
Portion attributable to noncontrolling interests | — |  |  | — |  |  | 1 |
Investments, net of tax | — |  |  | 49 |  |  | (777) |
Ending balance | — |  |  | — |  |  | (49) |
Accumulated other comprehensive loss | $ | (2,190,342) |  |  | $ | (1,419,497) |  |  | $ | (1,561,837) |
(1)As of August 31, 2022, $28,711 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 https://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 https://asc.fasb.org/extlink&oid=126953954&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 https://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 https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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