ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
3 Months Ended
Nov. 30, 2016
Equity [Abstract]  
Schedule 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:
 
Three Months Ended
 
November 30, 2016
 
November 30, 2015
Foreign currency translation
 
 
 
    Beginning balance
$
(919,963
)
 
$
(853,504
)
             Foreign currency translation
(203,725
)
 
(113,463
)
             Income tax benefit (expense)
852

 
(1,372
)
             Portion attributable to noncontrolling interests
12,182

 
456

             Foreign currency translation, net of tax
(190,691
)
 
(114,379
)
    Ending balance
(1,110,654
)
 
(967,883
)
 
 
 
 
Defined benefit plans
 
 
 
    Beginning balance
(809,504
)
 
(523,619
)
             Reclassifications into net periodic pension and post-retirement expense (1)
17,824

 
6,633

             Income tax benefit (expense)
(5,863
)
 
(2,336
)
             Portion attributable to noncontrolling interests
(529
)
 
(196
)
             Defined benefit plans, net of tax
11,432

 
4,101

    Ending balance
(798,072
)
 
(519,518
)
 
 
 
 
Cash flow hedges
 
 
 
    Beginning balance
68,011

 
(33,288
)
             Unrealized (loss) gain
(6,106
)
 
48,347

             Reclassification adjustments into Cost of services
(22,149
)
 
1,450

             Income tax benefit (expense)
13,081

 
(15,450
)
             Portion attributable to noncontrolling interests
671

 
(1,570
)
             Cash flow hedges, net of tax
(14,503
)
 
32,777

    Ending balance (2)
53,508

 
(511
)
 
 
 
 
Marketable securities
 
 
 
    Beginning balance
(264
)
 
(1,561
)
             Unrealized gain
462

 

             Income tax benefit (expense)
(183
)
 

             Portion attributable to noncontrolling interests
(15
)
 

             Marketable securities, net of tax
264

 

    Ending balance

 
(1,561
)
 
 
 
 
Accumulated other comprehensive loss
$
(1,855,218
)
 
$
(1,489,473
)
_______________
(1)
Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs.
(2)
As of November 30, 2016, $42,555 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months.