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Earnings Per Share | 3 Months Ended
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Nov. 30, 2022
Earnings Per Share [Abstract] |
Earnings Per Share | Earnings Per Share Basic and diluted earnings per share are calculated as follows:
| Three Months Ended |  |
| November 30, 2022 |  | November 30, 2021 |  |  |  |
Basic earnings per share |  |  |  |  |  |  |
Net income attributable to Accenture plc | $ | 1,964,950 |  |  | $ | 1,791,024 |  |  |  |  |
Basic weighted average Class A ordinary shares | 630,137,262 |  |  | 632,280,932 |  |  |  |  |
Basic earnings per share | $ | 3.12 |  |  | $ | 2.83 |  |  |  |  |
Diluted earnings per share |  |  |  |  |  |  |
Net income attributable to Accenture plc | $ | 1,964,950 |  |  | $ | 1,791,024 |  |  |  |  |
Net income attributable to noncontrolling interests in Accenture Canada Holdings Inc. (1) | 2,085 |  |  | 1,934 |  |  |  |  |
Net income for diluted earnings per share calculation | $ | 1,967,035 |  |  | $ | 1,792,958 |  |  |  |  |
Basic weighted average Class A ordinary shares | 630,137,262 |  |  | 632,280,932 |  |  |  |  |
Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1) | 668,715 |  |  | 682,916 |  |  |  |  |
Diluted effect of employee compensation related to Class A ordinary shares | 7,847,787 |  |  | 11,727,163 |  |  |  |  |
Diluted effect of share purchase plans related to Class A ordinary shares | 113,057 |  |  | 231,650 |  |  |  |  |
Diluted weighted average Class A ordinary shares | 638,766,821 |  |  | 644,922,661 |  |  |  |  |
Diluted earnings per share | $ | 3.08 |  |  | $ | 2.78 |  |  |  |  |
(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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