CONSOLIDATED INCOME STATEMENTS (USD $)
In Thousands, except Share data
12 Months Ended
Aug. 31, 2011
Aug. 31, 2010
Aug. 31, 2009
REVENUES:   
Revenues before reimbursements ("Net revenues")$ 25,507,036$ 21,550,568$ 21,576,850
Reimbursements1,845,8781,543,5101,594,118
Revenues27,352,91423,094,07823,170,968
Cost of services:   
Cost of services before reimbursable expenses17,120,31714,299,82114,735,736
Reimbursable expenses1,845,8781,543,5101,594,118
Cost of services18,966,19515,843,33116,329,854
Sales and marketing3,094,4652,658,0582,159,462
General and administrative costs1,820,2771,668,3061,788,514
Reorganization and restructuring costs, net1,5209,538249,273
Total operating expenses23,882,45720,179,23320,527,103
OPERATING INCOME3,470,4572,914,8452,643,865
(Loss) gain on investments, net(1,086)(6)1,358
Interest income41,08329,93149,922
Interest expense(15,000)(14,677)(14,121)
Other income (expense), net16,568(15,724)(3,288)
INCOME BEFORE INCOME TAXES3,512,0222,914,3692,677,736
Provision for income taxes958,782853,910739,590
NET INCOME2,553,2402,060,4591,938,146
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc.(243,575)[1](257,636)[1](330,080)[1]
Net income attributable to noncontrolling interests - other(31,988)(22,167)(18,103)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC$ 2,277,677$ 1,780,656$ 1,589,963
Weighted average Class A ordinary shares:   
Basic645,631,170637,170,234623,007,198
Diluted742,184,540[2]766,578,978[2]786,891,344
Earnings per Class A ordinary share:   
Basic$ 3.53$ 2.79$ 2.55
Diluted$ 3.40[2],[3]$ 2.66[2],[3]$ 2.44[3]
Cash dividends per share$ 0.90$ 1.125$ 0.50
[1]Diluted earnings per share assumes the redemption of all Accenture SCA Class I common shares owned by holders of noncontrolling interests and 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.
[2]Fiscal 2010 and the first and second quarters of fiscal 2011 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.
[3]Fiscal 2010 and 2009 diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the payment of cash dividends. This did not result in a change to previously reported Diluted earnings per share.