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Investment Accounting Policy

All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Non-current investments are primarily non-marketable equity securities of privately held companies and are accounted for using either the equity or cost methods of accounting, in accordance with the requirements of Accounting Standards Codification ("ASC") 323, Investments—Equity Method and Joint Ventures. Marketable securities are classified as available-for-sale investments and reported at fair value with changes in unrealized gains and losses recorded as a separate component of Accumulated other comprehensive loss until realized. Interest and amortization of premiums and discounts for debt securities are included in Interest income.

Cost method investments are periodically assessed for other-than-temporary impairment. For investments in privately held companies, if there are no identified events or circumstances that would have a significant adverse effect on the fair value of the investment, the fair value is not estimated. If an investment is deemed to have experienced an other-than-temporary decline below its cost basis, Accenture reduces the carrying amount of the investment to its quoted or estimated fair value, as applicable, and establishes a new cost basis for the investment.

Source: Accenture PLC, Annual Report

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Adjustment to Net Income (Loss): Mark to Market Available-for-sale Securities

Accenture PLC, adjustment to Net Income Attributable To Accenture Plc

USD $ in thousands

 
12 months ended Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Net income attributable to Accenture plc (as reported)
Add: Marketable securities, net of tax
Net income attributable to Accenture plc (adjusted)

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Adjusted Ratios: Mark to Market Available-for-sale Securities (Summary)

Accenture PLC, adjusted ratios

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Net Profit Margin
Reported net profit margin % % % % % %
Adjusted net profit margin % % % % % %
Return on Equity (ROE)
Reported ROE % % % % % %
Adjusted ROE % % % % % %
Return on Assets (ROA)
Reported ROA % % % % % %
Adjusted ROA % % % % % %
Ratio Description The company
Adjusted net profit margin An indicator of profitability, calculated as adjusted net income divided by revenue. Accenture PLC's adjusted net profit margin improved from 2015 to 2016 but then slightly deteriorated from 2016 to 2017 not reaching 2015 level.
Adjusted ROE A profitability ratio calculated as adjusted net income divided by shareholders' equity. Accenture PLC's adjusted ROE improved from 2015 to 2016 but then deteriorated significantly from 2016 to 2017.
Adjusted ROA A profitability ratio calculated as adjusted net income divided by total assets. Accenture PLC's adjusted ROA improved from 2015 to 2016 but then deteriorated significantly from 2016 to 2017.

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Adjusted Net Profit Margin

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
As Reported
Net income attributable to Accenture plc (USD $ in thousands)
Revenues before reimbursements (Net revenues) (USD $ in thousands)
Net profit margin1 % % % % % %
Adjusted: Mark to Market Available-for-sale Securities
Adjusted net income attributable to Accenture plc (USD $ in thousands)
Revenues before reimbursements (Net revenues) (USD $ in thousands)
Adjusted net profit margin2 % % % % % %

2017 Calculations

1 Net profit margin = 100 × Net income attributable to Accenture plc ÷ Revenues before reimbursements (Net revenues)
= 100 × ÷ = %

2 Adjusted net profit margin = 100 × Adjusted net income attributable to Accenture plc ÷ Revenues before reimbursements (Net revenues)
= 100 × ÷ = %

Ratio Description The company
Adjusted net profit margin An indicator of profitability, calculated as adjusted net income divided by revenue. Accenture PLC's adjusted net profit margin improved from 2015 to 2016 but then slightly deteriorated from 2016 to 2017 not reaching 2015 level.

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Adjusted Return on Equity (ROE)

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
As Reported
Net income attributable to Accenture plc (USD $ in thousands)
Total Accenture plc shareholders' equity (USD $ in thousands)
ROE1 % % % % % %
Adjusted: Mark to Market Available-for-sale Securities
Adjusted net income attributable to Accenture plc (USD $ in thousands)
Total Accenture plc shareholders' equity (USD $ in thousands)
Adjusted ROE2 % % % % % %

2017 Calculations

1 ROE = 100 × Net income attributable to Accenture plc ÷ Total Accenture plc shareholders' equity
= 100 × ÷ = %

2 Adjusted ROE = 100 × Adjusted net income attributable to Accenture plc ÷ Total Accenture plc shareholders' equity
= 100 × ÷ = %

Ratio Description The company
Adjusted ROE A profitability ratio calculated as adjusted net income divided by shareholders' equity. Accenture PLC's adjusted ROE improved from 2015 to 2016 but then deteriorated significantly from 2016 to 2017.

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Adjusted Return on Assets (ROA)

 
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
As Reported
Net income attributable to Accenture plc (USD $ in thousands)
Total assets (USD $ in thousands)
ROA1 % % % % % %
Adjusted: Mark to Market Available-for-sale Securities
Adjusted net income attributable to Accenture plc (USD $ in thousands)
Total assets (USD $ in thousands)
Adjusted ROA2 % % % % % %

2017 Calculations

1 ROA = 100 × Net income attributable to Accenture plc ÷ Total assets
= 100 × ÷ = %

2 Adjusted ROA = 100 × Adjusted net income attributable to Accenture plc ÷ Total assets
= 100 × ÷ = %

Ratio Description The company
Adjusted ROA A profitability ratio calculated as adjusted net income divided by total assets. Accenture PLC's adjusted ROA improved from 2015 to 2016 but then deteriorated significantly from 2016 to 2017.

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