Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Accenture PLC, adjusted current assets

US$ in thousands

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
As Reported
Current assets	23,381,931)	21,610,871)	19,666,511)	17,749,756)	15,450,601)	13,585,559)
Adjustments
Add: Allowance for credit losses	26,343)	25,786)	32,206)	40,277)	45,538)	49,913)
After Adjustment
Adjusted current assets	23,408,274)	21,636,657)	19,698,717)	17,790,033)	15,496,139)	13,635,472)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

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Accenture PLC, adjusted total assets

US$ in thousands

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
As Reported
Total assets	51,245,305)	47,263,390)	43,175,843)	37,078,593)	29,789,880)	24,449,083)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	3,839,556)	3,651,481)
Add: Allowance for credit losses	26,343)	25,786)	32,206)	40,277)	45,538)	49,913)
Less: Deferred tax assets²	4,154,878)	4,001,200)	4,007,130)	4,153,146)	4,349,464)	2,086,807)
After Adjustment
Adjusted total assets	47,116,770)	43,287,976)	39,200,919)	32,965,724)	29,325,510)	26,063,670)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets. See details »

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Accenture PLC, adjusted current liabilities

US$ in thousands

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
As Reported
Current liabilities	18,009,038)	17,523,496)	15,708,867)	12,662,590)	11,061,896)	10,151,751)
Adjustments
Less: Current deferred revenues	4,907,152)	4,478,048)	4,229,177)	3,636,741)	3,188,835)	2,837,682)
After Adjustment
Adjusted current liabilities	13,101,886)	13,045,448)	11,479,690)	9,025,849)	7,873,061)	7,314,069)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

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Accenture PLC, adjusted total liabilities

US$ in thousands

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
As Reported
Total liabilities	24,786,712)	24,516,302)	23,078,729)	19,579,420)	14,962,189)	13,724,495)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	3,839,556)	3,651,481)
Less: Deferred tax liabilities²	395,280)	318,584)	243,636)	179,703)	133,232)	125,729)
Less: Deferred revenues	5,561,106)	5,190,763)	4,929,257)	4,327,672)	3,754,059)	3,455,806)
After Adjustment
Adjusted total liabilities	18,830,326)	19,006,955)	17,905,836)	15,072,045)	14,914,454)	13,794,441)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred tax liabilities. See details »

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Accenture PLC, adjusted total Accenture plc shareholders’ equity

US$ in thousands

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
As Reported
Total Accenture plc shareholders’ equity	25,692,839)	22,106,097)	19,529,454)	17,000,536)	14,409,008)	10,364,753)
Adjustments
Less: Net deferred tax assets (liabilities)¹	3,759,598)	3,682,616)	3,763,494)	3,973,443)	4,216,232)	1,961,078)
Add: Allowance for credit losses	26,343)	25,786)	32,206)	40,277)	45,538)	49,913)
Add: Deferred revenues	5,561,106)	5,190,763)	4,929,257)	4,327,672)	3,754,059)	3,455,806)
Add: Noncontrolling interests	765,754)	640,991)	567,660)	498,637)	418,683)	359,835)
After Adjustment
Adjusted total shareholders’ equity	28,286,444)	24,281,021)	21,295,083)	17,893,679)	14,411,056)	12,269,229)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

¹ Net deferred tax assets (liabilities). See details »

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Accenture PLC, adjusted capitalization table

US$ in thousands

	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
As Reported
Current portion of long-term debt and bank borrowings	104,810)	9,175)	12,080)	7,820)	6,411)	5,337)
Long-term debt, excluding current portion	43,093)	45,893)	53,473)	54,052)	16,247)	19,676)
Total reported debt	147,903)	55,068)	65,553)	61,872)	22,658)	25,013)
Total Accenture plc shareholders’ equity	25,692,839)	22,106,097)	19,529,454)	17,000,536)	14,409,008)	10,364,753)
Total reported capital	25,840,742)	22,161,165)	19,595,007)	17,062,408)	14,431,666)	10,389,766)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	3,839,556)	3,651,481)
Add: Current operating lease liabilities²	690,417)	707,598)	744,164)	756,057)	—)	—)
Add: Non-current operating lease liabilities³	2,310,714)	2,563,090)	2,696,917)	2,667,584)	—)	—)
Adjusted total debt	3,149,034)	3,325,756)	3,506,634)	3,485,513)	3,862,214)	3,676,494)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	3,759,598)	3,682,616)	3,763,494)	3,973,443)	4,216,232)	1,961,078)
Add: Allowance for credit losses	26,343)	25,786)	32,206)	40,277)	45,538)	49,913)
Add: Deferred revenues	5,561,106)	5,190,763)	4,929,257)	4,327,672)	3,754,059)	3,455,806)
Add: Noncontrolling interests	765,754)	640,991)	567,660)	498,637)	418,683)	359,835)
Adjusted total shareholders’ equity	28,286,444)	24,281,021)	21,295,083)	17,893,679)	14,411,056)	12,269,229)
After Adjustment
Adjusted total capital	31,435,478)	27,606,777)	24,801,717)	21,379,192)	18,273,270)	15,945,723)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current operating lease liabilities. See details »

³ Non-current operating lease liabilities. See details »

⁴ Net deferred tax assets (liabilities). See details »

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Accenture PLC, adjusted revenues

US$ in thousands

12 months ended:	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
As Reported
Revenues	64,111,745)	61,594,305)	50,533,389)	44,327,039)	43,215,013)	41,603,428)
Adjustment
Add: Increase (decrease) in deferred revenues	370,343)	261,506)	601,585)	573,613)	298,253)	123,038)
After Adjustment
Adjusted revenues	64,482,088)	61,855,811)	51,134,974)	44,900,652)	43,513,266)	41,726,466)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

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Accenture PLC, adjusted net income attributable to Accenture plc

US$ in thousands

12 months ended:	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019	Aug 31, 2018
As Reported
Net income attributable to Accenture plc	6,871,557)	6,877,169)	5,906,809)	5,107,839)	4,779,112)	4,059,907)
Adjustments
Add: Deferred income tax expense (benefit)¹	(268,953)	(213,294)	60,930)	170,951)	(96,360)	94,000)
Add: Increase (decrease) in allowance for credit losses	557)	(6,420)	(8,071)	(5,261)	(4,375)	(24,537)
Add: Increase (decrease) in deferred revenues	370,343)	261,506)	601,585)	573,613)	298,253)	123,038)
Add: Other comprehensive income (loss), net of tax	455,730)	(791,031)	143,457)	286,983)	(271,155)	(483,620)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	140,462)	91,605)	84,853)	85,717)	60,380)	152,454)
After Adjustment
Adjusted net income	7,569,696)	6,219,535)	6,789,563)	6,219,842)	4,765,855)	3,921,242)

Based on: 10-K (reporting date: 2023-08-31), 10-K (reporting date: 2022-08-31), 10-K (reporting date: 2021-08-31), 10-K (reporting date: 2020-08-31), 10-K (reporting date: 2019-08-31), 10-K (reporting date: 2018-08-31).

¹ Deferred income tax expense (benefit). See details »

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Accenture PLC (NYSE:ACN)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income