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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables) | 12 Months Ended
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Aug. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of Components of 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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