.Adjustments to Financial Statements
Difficulty: Advanced
Adjustments to Current Assets
Accenture PLC, adjusted current assets
USD $ in thousands
| Aug 31, 2017 | Aug 31, 2016 | Aug 31, 2015 | Aug 31, 2014 | Aug 31, 2013 | Aug 31, 2012 | ||
|---|---|---|---|---|---|---|---|
| As Reported | |||||||
| | Current assets | ||||||
| Adjustments | |||||||
| | Add: Allowances recorded for client receivables and unbilled services | ||||||
| | Less: Current deferred tax assets1 | ||||||
| After Adjustment | |||||||
| | Adjusted current assets | ||||||
Source: Based on data from Accenture PLC Annual Reports
1 Current deferred tax assets. See Details »
Adjustments to Total Assets
Accenture PLC, adjusted total assets
USD $ in thousands
| Aug 31, 2017 | Aug 31, 2016 | Aug 31, 2015 | Aug 31, 2014 | Aug 31, 2013 | Aug 31, 2012 | ||
|---|---|---|---|---|---|---|---|
| As Reported | |||||||
| | Total assets | ||||||
| Adjustments | |||||||
| | Add: Operating leased assets1 | ||||||
| | Add: Allowances recorded for client receivables and unbilled services | ||||||
| | Less: Current deferred tax assets2 | ||||||
| | Less: Non-current deferred tax assets3 | ||||||
| After Adjustment | |||||||
| | Adjusted total assets | ||||||
Source: Based on data from Accenture PLC Annual Reports
1 Operating leased assets. See Details »
2 Current deferred tax assets. See Details »
3 Non-current deferred tax assets. See Details »
Adjustments to Current Liabilities
Accenture PLC, adjusted current liabilities
USD $ in thousands
| Aug 31, 2017 | Aug 31, 2016 | Aug 31, 2015 | Aug 31, 2014 | Aug 31, 2013 | Aug 31, 2012 | ||
|---|---|---|---|---|---|---|---|
| As Reported | |||||||
| | Current liabilities | ||||||
| Adjustments | |||||||
| | Less: Current deferred tax liabilities1 | ||||||
| | Less: Current deferred revenues | ||||||
| After Adjustment | |||||||
| | Adjusted current liabilities | ||||||
Source: Based on data from Accenture PLC Annual Reports
1 Current deferred tax liabilities. See Details »
Adjustments to Total Liabilities
Accenture PLC, adjusted total liabilities
USD $ in thousands
| Aug 31, 2017 | Aug 31, 2016 | Aug 31, 2015 | Aug 31, 2014 | Aug 31, 2013 | Aug 31, 2012 | ||
|---|---|---|---|---|---|---|---|
| As Reported | |||||||
| | Total liabilities | ||||||
| Adjustments | |||||||
| | Add: Operating lease obligations1 | ||||||
| | Less: Current deferred tax liabilities2 | ||||||
| | Less: Non-current deferred tax liabilities3 | ||||||
| | Less: Deferred revenues | ||||||
| | Less: Reorganization liability | ||||||
| After Adjustment | |||||||
| | Adjusted total liabilities | ||||||
Source: Based on data from Accenture PLC Annual Reports
1 Operating lease obligations. See Details »
2 Current deferred tax liabilities. See Details »
3 Non-current deferred tax liabilities. See Details »
Adjustments to Stockholders' Equity
Accenture PLC, adjusted total shareholders' equity
USD $ in thousands
| Aug 31, 2017 | Aug 31, 2016 | Aug 31, 2015 | Aug 31, 2014 | Aug 31, 2013 | Aug 31, 2012 | ||
|---|---|---|---|---|---|---|---|
| As Reported | |||||||
| | Total Accenture plc shareholders' equity | ||||||
| Adjustments | |||||||
| | Less: Net deferred tax assets (liabilities)1 | ||||||
| | Add: Allowances recorded for client receivables and unbilled services | ||||||
| | Add: Deferred revenues | ||||||
| | Add: Reorganization liability | ||||||
| | Add: Noncontrolling interests | ||||||
| After Adjustment | |||||||
| | Adjusted total shareholders' equity | ||||||
Source: Based on data from Accenture PLC Annual Reports
1 Net deferred tax assets (liabilities). See Details »
Adjustments to Capitalization Table
Accenture PLC, adjusted capitalization table
USD $ in thousands
| Aug 31, 2017 | Aug 31, 2016 | Aug 31, 2015 | Aug 31, 2014 | Aug 31, 2013 | Aug 31, 2012 | ||
|---|---|---|---|---|---|---|---|
| As Reported | |||||||
| | Current portion of long-term debt and bank borrowings | ||||||
| | Long-term debt, excluding current portion | ||||||
| | Total reported debt | ||||||
| | Total Accenture plc shareholders' equity | ||||||
| | Total reported capital | ||||||
| Adjustments to Debt | |||||||
| | Add: Operating lease obligations1 | ||||||
| | Adjusted total debt | ||||||
| Adjustments to Equity | |||||||
| | Less: Net deferred tax assets (liabilities)2 | ||||||
| | Add: Allowances recorded for client receivables and unbilled services | ||||||
| | Add: Deferred revenues | ||||||
| | Add: Reorganization liability | ||||||
| | Add: Noncontrolling interests | ||||||
| | Adjusted total shareholders' equity | ||||||
| After Adjustment | |||||||
| | Adjusted total capital | ||||||
Source: Based on data from Accenture PLC Annual Reports
1 Operating lease obligations. See Details »
2 Net deferred tax assets (liabilities). See Details »
Adjustments to Revenues
Accenture PLC, adjusted revenues before reimbursements (Net revenues)
USD $ in thousands
| 12 months ended | Aug 31, 2017 | Aug 31, 2016 | Aug 31, 2015 | Aug 31, 2014 | Aug 31, 2013 | Aug 31, 2012 | |
|---|---|---|---|---|---|---|---|
| As Reported | |||||||
| | Revenues before reimbursements (Net revenues) | ||||||
| Adjustments | |||||||
| | Add: Increase (decrease) in deferred revenues | ||||||
| After Adjustment | |||||||
| | Adjusted revenues before reimbursements (Net revenues) | ||||||
Source: Based on data from Accenture PLC Annual Reports
Adjustments to Reported Income
Accenture PLC, adjusted comprehensive income
USD $ in thousands
| 12 months ended | 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 | ||||||
| Adjustments | |||||||
| | Add: Deferred income tax expense (benefit)1 | ||||||
| | Add: Increase (decrease) in allowances recorded for client receivables and unbilled services | ||||||
| | Add: Increase (decrease) in deferred revenues | ||||||
| | Add: Increase (decrease) in reorganization liability | ||||||
| | Add: Other comprehensive income (loss), net of tax | ||||||
| | Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest | ||||||
| After Adjustment | |||||||
| | Adjusted comprehensive income | ||||||
Source: Based on data from Accenture PLC Annual Reports
1 Deferred income tax expense (benefit). See Details »
