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EARNINGS PER SHARE (Tables) | 12 Months Ended
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Aug. 31, 2022
Earnings Per Share [Abstract] |
Schedule of Basic and Diluted Earnings Per Share | Basic and diluted earnings per share are calculated as follows:
| Fiscal
| 2022 |  | 2021 |  | 2020
Basic Earnings per share |  |  |  |  |
Net income attributable to Accenture plc | $ | 6,877,169 |  |  | $ | 5,906,809 |  |  | $ | 5,107,839 |
Basic weighted average Class A ordinary shares | 632,762,710 |  |  | 634,745,073 |  |  | 636,299,913 |
Basic earnings per share | $ | 10.87 |  |  | $ | 9.31 |  |  | $ | 8.03 |
Diluted Earnings per share |  |  |  |  |
Net income attributable to Accenture plc | $ | 6,877,169 |  |  | $ | 5,906,809 |  |  | $ | 5,107,839 |
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) | 7,348 |  |  | 6,539 |  |  | 6,325 |
Net income for diluted earnings per share calculation | $ | 6,884,517 |  |  | $ | 5,913,348 |  |  | $ | 5,114,164 |
Basic weighted average Class A ordinary shares | 632,762,710 |  |  | 634,745,073 |  |  | 636,299,913 |
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) | 675,949 |  |  | 702,567 |  |  | 787,429 |
Diluted effect of employee compensation related to Class A ordinary shares | 9,045,668 |  |  | 10,344,620 |  |  | 10,599,773 |
Diluted effect of share purchase plans related to Class A ordinary shares | 354,854 |  |  | 116,782 |  |  | 109,888 |
Diluted weighted average Class A ordinary shares | 642,839,181 |  |  | 645,909,042 |  |  | 647,797,003 |
Diluted earnings per share | $ | 10.71 |  |  | $ | 9.16 |  |  | $ | 7.89 |
(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 https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
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