Accenture PLC (ACN)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

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Accenture PLC, Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

		Nov 30, 2018		Aug 31, 2018		May 31, 2018		Feb 28, 2018		Nov 30, 2017		Aug 31, 2017		May 31, 2017		Feb 28, 2017		Nov 30, 2016		Aug 31, 2016		May 31, 2016		Feb 29, 2016		Nov 30, 2015		Aug 31, 2015		May 31, 2015		Feb 28, 2015		Nov 30, 2014		Aug 31, 2014		May 31, 2014		Feb 28, 2014		Nov 30, 2013		Aug 31, 2013		May 31, 2013		Feb 28, 2013		Nov 30, 2012
	Current portion of long-term debt and bank borrowings
	Accounts payable
	Deferred revenues
	Accrued payroll and related benefits
	Income taxes payable
	Deferred income taxes, net
	Other accrued liabilities
	Current liabilities
	Long-term debt, excluding current portion
	Deferred revenues
	Retirement obligation
	Deferred income taxes, net
	Income taxes payable
	Other non-current liabilities
	Non-current liabilities
	Total liabilities
	Ordinary shares, par value 1.00 euros per share
	Class A ordinary shares, par value $0.0000225 per share
	Class X ordinary shares, par value $0.0000225 per share
	Restricted share units
	Additional paid-in capital
	Treasury shares, at cost
	Retained earnings
	Accumulated other comprehensive loss
	Total Accenture plc shareholders’ equity
	Noncontrolling interests
	Total shareholders’ equity
	Total liabilities and shareholders’ equity

Item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Accenture PLC’s current liabilities as a percentage of total liabilities and shareholders’ equity increased from Q3 2018 to Q4 2018 but then declined significantly from Q4 2018 to Q1 2019.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Accenture PLC’s non-current liabilities as a percentage of total liabilities and shareholders’ equity declined from Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Accenture PLC’s total liabilities as a percentage of total liabilities and shareholders’ equity declined from Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019.
Total Accenture plc shareholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Accenture PLC’s total Accenture plc shareholders’ equity as a percentage of total liabilities and shareholders’ equity increased from Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019.

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Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

Accenture PLC (ACN)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ EquityQuarterly Data

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data