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Earnings Per Share (Tables)
3 Months Ended
Nov. 30, 2022
Earnings Per Share [Abstract]  
Basic and Diluted Earnings Per Share
Basic and diluted earnings per share are calculated as follows:
 Three Months Ended
 November 30, 2022November 30, 2021
Basic earnings per share
Net income attributable to Accenture plc$1,964,950 $1,791,024 
Basic weighted average Class A ordinary shares630,137,262 632,280,932 
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 shares630,137,262 632,280,932 
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 shares7,847,787 11,727,163 
Diluted effect of share purchase plans related to Class A ordinary shares113,057 231,650 
Diluted weighted average Class A ordinary shares638,766,821 644,922,661 
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.