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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
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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
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v2.4.0.6
EARNINGS PER SHARE
6 Months Ended
Feb. 29, 2012
EARNINGS PER SHARE

2. EARNINGS PER SHARE

Basic and diluted earnings per share were calculated as follows:

 

     Three Months Ended      Six Months Ended  
     February 29,
2012
     February 28,
2011
     February 29,
2012
     February 28,
2011
 

Basic Earnings per share

           

Net income attributable to Accenture plc

   $ 643,923       $ 503,017       $ 1,286,009       $ 1,037,731   

Basic weighted average Class A ordinary shares

     646,452,990         646,292,241         645,390,718         641,779,811   
  

 

 

    

 

 

    

 

 

    

 

 

 

Basic earnings per share

   $ 1.00       $ 0.78       $ 1.99       $ 1.62   
  

 

 

    

 

 

    

 

 

    

 

 

 

Diluted Earnings per share

           

Net income attributable to Accenture plc

   $ 643,923       $ 503,017       $ 1,286,009       $ 1,037,731   

Net income attributable to noncontrolling interests in

    Accenture SCA and Accenture Canada Holdings Inc.  (1)

     60,588         54,590         122,544         119,264   
  

 

 

    

 

 

    

 

 

    

 

 

 

Net income for diluted earnings per share calculation

   $ 704,511       $ 557,607       $ 1,408,553       $ 1,156,995   
  

 

 

    

 

 

    

 

 

    

 

 

 

Basic weighted average Class A ordinary shares

     646,452,990         646,292,241         645,390,718         641,779,811   

Class A ordinary shares issuable upon redemption/exchange of noncontrolling interests (1)

     60,849,809         70,114,266         61,501,352         73,609,433   

Diluted effect of employee compensation related to Class A ordinary shares (2)

     21,591,452         26,969,144         22,571,471         28,059,362   

Diluted effect of share purchase plans related to Class A ordinary shares

     142,382         129,687         145,124         57,126   
  

 

 

    

 

 

    

 

 

    

 

 

 

Diluted weighted average Class A ordinary shares

     729,036,633         743,505,338         729,608,665         743,505,732   
  

 

 

    

 

 

    

 

 

    

 

 

 

Diluted earnings per share (2)

   $ 0.97       $ 0.75       $ 1.93       $ 1.56   
  

 

 

    

 

 

    

 

 

    

 

 

 

 

(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 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.