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2311301 - Disclosure - RETIREMENT AND PROFIT SHARING PLANS (Tables)
(http://www.accenture.com/role/RetirementAndProfitSharingPlansTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Compensation and Retirement Disclosure [Abstract]Period [Axis]
2015-09-01 - 2016-08-31
Compensation and Retirement Disclosure [Abstract]
 
Schedule of Weighted-Average Assumptions Used to Determine the Fiscal Year-End Pension Benefit
 
Pension Plans
 
Postretirement Plans
 
August 31,
2016
 
August 31,
2015
 
August 31,
2014
 
August 31, 2016
 
August 31, 2015
 
August 31, 2014
 
U.S.
Plans
 
Non-U.S. Plans
 
U.S. 
Plans
 
Non-U.S. Plans
 
U.S. 
Plans
 
Non-U.S. Plans
 
U.S. and Non-U.S. Plans
 
U.S. and Non-U.S. Plans
 
U.S. and Non-U.S. Plans
Discount rate for determining projected benefit obligation
3.50
%
 
2.40
%
 
4.50
%
 
3.47
%
 
4.25
%
 
3.53
%
 
3.51
%
 
4.46
%
 
4.25
%
Discount rate for determining net periodic pension expense
4.50
%
 
3.47
%
 
4.25
%
 
3.53
%
 
5.00
%
 
4.18
%
 
4.46
%
 
4.25
%
 
4.96
%
Long term rate of return on plan assets
4.75
%
 
3.99
%
 
5.50
%
 
4.55
%
 
5.50
%
 
4.79
%
 
4.54
%
 
5.05
%
 
4.87
%
Rate of increase in future compensation for determining projected benefit obligation
2.57
%
 
3.47
%
 
3.65
%
 
3.56
%
 
3.65
%
 
3.75
%
 
N/A

 
N/A

 
N/A

Rate of increase in future compensation for determining net periodic pension expense
3.60
%
 
3.56
%
 
3.65
%
 
3.75
%
 
3.60
%
 
3.79
%
 
N/A

 
N/A

 
N/A

 
 
Schedule of Changes in Benefit Obligation, Plan Assets and Funded Status
2016 and 2015 were as follows:
 
Pension Plans
 
Postretirement Plans
 
August 31,
2016
 
August 31,
2015
 
August 31, 2016
 
August 31, 2015
 
U.S. Plans
 
Non-U.S. Plans
 
U.S. Plans
 
Non-U.S. Plans
 
U.S. and Non-U.S. Plans
 
U.S. and Non-U.S. Plans
Reconciliation of benefit obligation
 
 
 
 
 
 
 
 
 
 
 
Benefit obligation, beginning of year
$
1,635,744

 
$
1,439,225

 
$
1,909,651

 
$
1,519,007

 
$
403,095

 
$
375,312

Service cost
7,305

 
72,502

 
8,899

 
67,471

 
18,565

 
17,784

Interest cost
63,470

 
43,827

 
76,969

 
48,199

 
15,618

 
15,602

Participant contributions

 
9,857

 

 
6,081

 

 

Acquisitions/divestitures/transfers

 
41,719

 

 
(364
)
 

 

Amendments

 
(1,561
)
 

 
79

 

 

Curtailment

 
(689
)
 

 

 
84

 

Pension settlement

 

 
(279,571
)
 

 

 

Special termination benefits

 
1,332

 

 

 

 

Actuarial (gain) loss
371,294

 
261,252

 
(35,478
)
 
14,618

 
74,213

 
14,180

Benefits paid
(47,807
)
 
(52,549
)
 
(44,726
)
 
(39,685
)
 
(11,143
)
 
(11,186
)
Exchange rate impact

 
(56,805
)
 

 
(176,181
)
 
532

 
(8,597
)
Benefit obligation, end of year
$
2,030,006

 
$
1,758,110

 
$
1,635,744

 
$
1,439,225

 
$
500,964

 
$
403,095

Reconciliation of fair value of plan assets
 
 
 
 
 
 
 
 
 
 
 
Fair value of plan assets, beginning of year
$
1,596,186

 
$
982,471

 
$
1,883,789

 
$
1,032,378

 
$
24,643

 
$
29,484

Actual return on plan assets
242,112

 
97,638

 
25,580

 
39,797

 
3,856

 
92

Acquisitions/divestitures/transfers

 
24,052

 

 

 

 

Employer contributions
10,944

 
71,046

 
11,114

 
52,033

 
9,774

 
6,253

Participant contributions

 
9,857

 

 
6,081

 

 

Pension settlement

 

 
(279,571
)
 

 

 

Benefits paid
(47,807
)
 
(52,549
)
 
(44,726
)
 
(39,685
)
 
(11,143
)
 
(11,186
)
Exchange rate impact

 
(51,361
)
 

 
(108,133
)
 

 

Fair value of plan assets, end of year
$
1,801,435

 
$
1,081,154

 
$
1,596,186

 
$
982,471

 
$
27,130

 
$
24,643

Funded status, end of year
$
(228,571
)
 
$
(676,956
)
 
$
(39,558
)
 
$
(456,754
)
 
$
(473,834
)
 
$
(378,452
)
Amounts recognized in the Consolidated Balance Sheets
 
 
 
 
 
 
 
 
 
 
 
Non-current assets
$

 
$
59,335

 
$
102,686

 
$
64,690

 
$

 
$

Current liabilities
(11,091
)
 
(16,691
)
 
(11,148
)
 
(10,287
)
 
(1,579
)
 
(1,416
)
Non-current liabilities
(217,480
)
 
(719,600
)
 
(131,096
)
 
(511,157
)
 
(472,255
)
 
(377,036
)
Funded status, end of year
$
(228,571
)
 
$
(676,956
)
 
$
(39,558
)
 
$
(456,754
)
 
$
(473,834
)
 
$
(378,452
)
 
 
Schedule of Defined Benefit Plan in Accumulated Other Comprehensive Income (Loss)
August 31, 2016 and 2015 was as follows:
 
Pension Plans
 
Postretirement Plans
 
August 31,
2016
 
August 31,
2015
 
August 31,
2016
 
August 31,
2015
 
U.S. Plans
 
Non-U.S. 
Plans
 
U.S. Plans
 
Non-U.S. 
Plans
 
U.S. and Non-U.S. Plans
 
U.S. and Non-U.S. Plans
Net loss
$
592,873

 
$
480,408

 
$
397,065

 
$
295,098

 
$
143,777

 
$
75,224

Prior service (credit) cost

 
(6,860
)
 

 
(7,281
)
 
31,569

 
35,173

Accumulated other comprehensive loss, pre-tax
$
592,873

 
$
473,548

 
$
397,065

 
$
287,817

 
$
175,346

 
$
110,397

 
 
Schedule of Estimated Amounts to be Amortized From AOCI
 
Pension Plans
 
Postretirement Plans
 
August 31,
2016
 
August 31,
2015
 
August 31,
2016
 
August 31,
2015
 
U.S. Plans
 
Non-U.S. 
Plans
 
U.S. Plans
 
Non-U.S. 
Plans
 
U.S. and Non-U.S. Plans
 
U.S. and Non-U.S. Plans
Net loss
$
592,873

 
$
480,408

 
$
397,065

 
$
295,098

 
$
143,777

 
$
75,224

Prior service (credit) cost

 
(6,860
)
 

 
(7,281
)
 
31,569

 
35,173

Accumulated other comprehensive loss, pre-tax
$
592,873

 
$
473,548

 
$
397,065

 
$
287,817

 
$
175,346

 
$
110,397

 
 
Schedule of Accumulated Benefit Obligation
August 31, 2016 and 2015 was as follows:
 
August 31,
2016
 
August 31,
2015
 
U.S. Plans
 
Non-U.S.
Plans
 
U.S. Plans
 
Non-U.S.
Plans
Accumulated benefit obligation
$
2,017,437

 
$
1,592,598

 
$
1,626,972

 
$
1,313,946

 
 
Schedule of Projected Benefit Obligation in Excess of Plan Assets
August 31, 2016 and 2015:
 
Pension Plans
 
Postretirement Plans
 
August 31,
2016
 
August 31,
2015
 
August 31,
2016
 
August 31,
2015
 
U.S. Plans
 
Non-U.S.
Plans
 
U.S. Plans
 
Non-U.S.
Plans
 
U.S. and Non-U.S. Plans
 
U.S. and Non-U.S. Plans
Projected benefit obligation in excess of plan assets
 
 
 
 
 
 
 
 
 
 
 
Projected benefit obligation
$
2,030,006

 
$
1,400,510

 
$
142,244

 
$
757,741

 
$
500,964

 
$
403,095

Fair value of plan assets
1,801,435

 
664,220

 

 
236,297

 
27,130

 
24,643

 
 
Schedule of Accumulated Benefit Obligation in Excess of Plan Assets
 
August 31,
2016
 
August 31,
2015
 
U.S. Plans
 
Non-U.S.
Plans
 
U.S. Plans
 
Non-U.S.
Plans
Accumulated benefit obligation in excess of plan assets
 
 
 
 
 
 
 
Accumulated benefit obligation
$
2,017,437

 
$
1,233,952

 
$
142,244

 
$
629,524

Fair value of plan assets
1,801,435

 
627,738

 

 
204,076

 
 
Schedule of Weighted-Average Plan Assets Allocation
2017 and weighted-average plan assets allocations as of August 31, 2016 and 2015 by asset category for defined benefit pension plans were as follows:
 
2017 Target
Allocation
 
2016
 
2015
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
 
U.S.
Plans
 
Non-U.S.
Plans
Asset Category
 
 
 
 
 
 
 
 
 
 
 
Equity securities
%
 
36
%
 
%
 
29
%
 
10
%
 
30
%
Debt securities
77

 
51

 
75

 
58

 
87

 
56

Cash and short-term investments
23

 
3

 
25

 
2

 
3

 
3

Insurance contracts

 
7

 

 
7

 

 
6

Other

 
3

 

 
4

 

 
5

Total
100
%
 
100
%
 
100
%
 
100
%
 
100
%
 
100
%
 
 
Schedule of Fair Value of Plan Assets
August 31, 2016 were as follows:
U.S. Plans
 
 
 
 
 
 
 
 
Level 1
 
Level 2
 
Level 3
 
Total
Fixed Income
 
 
 
 
 
 
 
U.S. government, state and local debt securities

 
359,583

 

 
359,583

Non-U.S. government debt securities

 
38,232

 

 
38,232

U.S. corporate debt securities

 
614,136

 

 
614,136

Non-U.S. corporate debt securities

 
79,124

 

 
79,124

Mutual fund debt securities
286,360

 

 

 
286,360

Cash and short-term investments

 
451,130

 

 
451,130

Total
$
286,360

 
$
1,542,205

 
$

 
$
1,828,565

 
 
 
 
 
 
 
 
Non-U.S. Plans
 
 
 
 
 
 
 
 
Level 1
 
Level 2
 
Level 3
 
Total
Equity
 
 
 
 
 
 
 
Mutual fund equity securities
$

 
$
311,324

 
$

 
$
311,324

Fixed Income


 
 
 
 
 
 
Non-U.S. government debt securities
91,745

 

 

 
91,745

Mutual fund debt securities
15,608

 
524,472

 

 
540,080

Cash and short-term investments
19,382

 
4,048

 

 
23,430

Insurance contracts

 
72,525

 

 
72,525

Other

 
42,050

 

 
42,050

Total
$
126,735

 
$
954,419

 
$

 
$
1,081,154

 
 
Estimated Future Benefit Payments
 
Pension Plans
 
Postretirement Plans
 
U.S. Plans (1)
 
Non-U.S.
Plans
 
U.S. and Non-U.S. Plans
2017
$
46,881

 
$
44,537

 
$
10,259

2018
49,865

 
50,094

 
11,469

2019
53,277

 
55,964

 
12,598

2020
56,950

 
66,225

 
13,942

2021
61,361

 
75,166

 
15,830

2022-2026
373,921

 
416,507

 
110,756