Microsoft Excel LibreOffice Calc

Statement of Financial Position, Liabilities and Stockholders' Equity

Difficulty: Beginner

The statement of financial position provides creditors, investors, and analysts with information on company's resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company's assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Accenture PLC, Consolidated Statement of Financial Position, Liabilities and Stockholders' Equity

USD $ in thousands

Microsoft Excel LibreOffice Calc
Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Current portion of long-term debt and bank borrowings 2,907  2,773  1,848  330  11 
Accounts payable 1,525,065  1,280,821  1,151,464  1,064,228  961,851  903,847 
Deferred revenues 2,669,520  2,364,728  2,251,617  2,348,034  2,230,615  2,275,052 
Accrued payroll and related benefits 4,060,364  4,040,751  3,687,468  3,380,748  3,460,393  3,428,838 
Accrued consumption taxes 383,391  358,359  319,350  360,430  308,655  317,622 
Income taxes payable 708,485  362,963  516,827  355,274  266,593  253,527 
Deferred income taxes, net 41,193  23,937  24,031  21,916 
Other accrued liabilities 474,547  468,529  562,432  625,098  908,852  908,392 
Current liabilities 9,824,279  8,878,924  8,532,199  8,158,079  8,160,990  8,109,205 
Long-term debt, excluding current portion 22,163  24,457  25,587  26,403  25,600  22 
Deferred revenues 663,248  754,812  524,455  544,831  517,397  553,764 
Retirement obligation 1,408,759  1,494,789  1,108,623  1,107,931  872,761  1,352,266 
Deferred income taxes, net 137,098  111,020  113,590  198,734  174,818  105,544 
Income taxes payable 574,780  850,709  996,077  1,303,367  1,224,251  1,597,590 
Other non-current liabilities 349,363  304,917  317,956  305,770  463,403  322,596 
Non-current liabilities 3,155,411  3,540,704  3,086,288  3,487,036  3,278,230  3,931,782 
Total liabilities 12,979,690  12,419,628  11,618,487  11,645,115  11,439,220  12,040,987 
Ordinary shares, par value 1.00 euros per share 57  57  57  57  57  57 
Class A ordinary shares, par value $0.0000225 per share 14  15  18  18  17  16 
Class X ordinary shares, par value $0.0000225 per share
Restricted share units 1,095,026  1,004,128  1,031,203  921,586  875,156  863,714 
Additional paid-in capital 3,516,399  2,924,729  4,516,810  3,347,392  2,393,936  1,341,576 
Treasury shares, at cost (1,649,090) (2,591,907) (11,472,400) (9,423,202) (7,326,079) (5,285,625)
Retained earnings 7,081,855  7,879,960  13,470,008  11,758,131  10,069,844  7,904,242 
Accumulated other comprehensive loss (1,094,784) (1,661,720) (1,411,972) (871,948) (1,052,746) (678,148)
Total Accenture plc shareholders' equity 8,949,477  7,555,262  6,133,725  5,732,035  4,960,186  4,145,833 
Noncontrolling interests 760,723  634,114  513,846  553,302  467,643  478,595 
Total shareholders' equity 9,710,200  8,189,376  6,647,571  6,285,337  5,427,829  4,624,428 
Total liabilities and shareholders' equity 22,689,890  20,609,004  18,266,058  17,930,452  16,867,049  16,665,415 
Source: Accenture PLC, Annual Reports
Item Description The company
Accounts payable Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Accenture PLC's accounts payable increased from 2015 to 2016 and from 2016 to 2017.
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 increased from 2015 to 2016 and from 2016 to 2017.
Non-current liabilities Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle. Accenture PLC's non-current liabilities increased from 2015 to 2016 but then slightly declined from 2016 to 2017 not reaching 2015 level.
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 increased from 2015 to 2016 and from 2016 to 2017.
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). Accenture PLC's total Accenture plc shareholders' equity increased from 2015 to 2016 and from 2016 to 2017.
Total shareholders' equity Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. Accenture PLC's total shareholders' equity increased from 2015 to 2016 and from 2016 to 2017.