Attached files

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XML - IDEA: XBRL DOCUMENT - Accenture plcR5.htm
EXCEL - IDEA: XBRL DOCUMENT - Accenture plcFinancial_Report.xls
10-Q - FORM 10-Q - Accenture plcd304608d10q.htm
XML - IDEA: XBRL DOCUMENT - Accenture plcR9.htm
XML - IDEA: XBRL DOCUMENT - Accenture plcR7.htm
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XML - IDEA: XBRL DOCUMENT - Accenture plcR29.htm
EX-10.2 - FORM OF KEY EXECUTIVE PERFORMANCE-BASED AWARD RSU AGREEMENT - Accenture plcd304608dex102.htm
EX-10.5 - FORM OF VOLUNTARY EQUITY INVESTMENT PROGRAM MATCHING GRANT RSU AGREEMENT - Accenture plcd304608dex105.htm
EX-10.3 - FORM OF SENIOR OFFICER PERFORMANCE EQUITY AWARD RSU AGREEMENT - Accenture plcd304608dex103.htm
EX-10.4 - FORM OF SENIOR EXECUTIVE PERFORMANCE EQUITY AWARD RSU AGREEMENT - Accenture plcd304608dex104.htm
EX-31.1 - CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(A) - Accenture plcd304608dex311.htm
EX-10.6 - FORM OF RSU AGREEMENT - Accenture plcd304608dex106.htm
EX-32.2 - CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350 - Accenture plcd304608dex322.htm
EX-31.2 - CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14(A) - Accenture plcd304608dex312.htm
EX-32.1 - CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER PURSUANT TO 18 U.S.C. SECTION 1350 - Accenture plcd304608dex321.htm
XML - IDEA: XBRL DOCUMENT - Accenture plcR1.htm
XML - IDEA: XBRL DOCUMENT - Accenture plcR3.htm
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v2.4.0.6
BASIS OF PRESENTATION (Policies)
6 Months Ended
Feb. 29, 2012
BASIS OF PRESENTATION

BASIS OF PRESENTATION

The accompanying unaudited interim Consolidated Financial Statements of Accenture plc and its controlled subsidiary companies (collectively, the “Company”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for quarterly reports on Form 10-Q and do not include all of the information and note disclosures required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. These Consolidated Financial Statements should therefore be read in conjunction with the Consolidated Financial Statements and Notes thereto for the fiscal year ended August 31, 2011 included in the Company’s Annual Report on Form 10-K filed with the SEC on October 21, 2011.

The accompanying unaudited interim Consolidated Financial Statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may be different from those estimates. The Consolidated Financial Statements reflect all adjustments of a normal, recurring nature that are, in the opinion of management, necessary for a fair presentation of results for these interim periods. The results of operations for the three and six months ended February 29, 2012 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2012.

The Company has evaluated events and transactions subsequent to the balance sheet date. Based on this evaluation, the Company is not aware of any events or transactions that occurred subsequent to the balance sheet date but prior to filing that would require recognition or disclosure in its Consolidated Financial Statements.