| | | | | | | | | | | | | | | | | | | | | |
<?xml version="1.0" encoding="windows-1252"?> |
<InstanceReport xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"> |
| <Version> 2.2.0.7 </Version> |
| <hasSegments> false </hasSegments> |
| <ReportName> SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $) </ReportName> |
| <ReportLongName> 40101 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) </ReportLongName> |
| <DisplayLabelColumn> true </DisplayLabelColumn> |
| <ShowElementNames> false </ShowElementNames> |
| <RoundingOption> In Thousands </RoundingOption> |
| <HasEmbeddedReports> false </HasEmbeddedReports> |
| <Columns> |
| | <Column> |
| | | <LabelColumn> false </LabelColumn> |
| | | <Id> 1 </Id> |
| | | <Labels> |
| <Label Id="1" Label="12 Months Ended"/> |
| <Label Id="2" Label="Aug. 31, 2010"/> |
| </Labels> |
| | | <CurrencyCode> USD </CurrencyCode> |
| | | <FootnoteIndexer/> |
| | | <hasSegments> false </hasSegments> |
| | | <hasScenarios> false </hasScenarios> |
| | | <Segments/> |
| | | <Scenarios/> |
| | | <Units> |
| <Unit> |
| <UnitID> Unit12 </UnitID> |
| <UnitType> Standard </UnitType> |
| <StandardMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/iso4217 </MeasureSchema> |
| <MeasureValue> USD </MeasureValue> |
| <MeasureNamespace> iso4217 </MeasureNamespace> |
| </StandardMeasure> |
| <Scale> 0 </Scale> |
| </Unit> |
| <Unit> |
| <UnitID> Unit1 </UnitID> |
| <UnitType> Standard </UnitType> |
| <StandardMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema> |
| <MeasureValue> pure </MeasureValue> |
| <MeasureNamespace> xbrli </MeasureNamespace> |
| </StandardMeasure> |
| <Scale> 0 </Scale> |
| </Unit> |
| <Unit> |
| <UnitID> Unit13 </UnitID> |
| <UnitType> Standard </UnitType> |
| <StandardMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema> |
| <MeasureValue> shares </MeasureValue> |
| <MeasureNamespace> xbrli </MeasureNamespace> |
| </StandardMeasure> |
| <Scale> 0 </Scale> |
| </Unit> |
| <Unit> |
| <UnitID> Unit14 </UnitID> |
| <UnitType> Divide </UnitType> |
| <NumeratorMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/iso4217 </MeasureSchema> |
| <MeasureValue> USD </MeasureValue> |
| <MeasureNamespace> iso4217 </MeasureNamespace> |
| </NumeratorMeasure> |
| <DenominatorMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema> |
| <MeasureValue> shares </MeasureValue> |
| <MeasureNamespace> xbrli </MeasureNamespace> |
| </DenominatorMeasure> |
| <Scale> 0 </Scale> |
| </Unit> |
| </Units> |
| | | <CurrencySymbol> $ </CurrencySymbol> |
| | | </Column> |
| | <Column> |
| | | <LabelColumn> false </LabelColumn> |
| | | <Id> 2 </Id> |
| | | <Labels> |
| <Label Id="1" Label="Aug. 31, 2009"/> |
| </Labels> |
| | | <CurrencyCode> USD </CurrencyCode> |
| | | <FootnoteIndexer/> |
| | | <hasSegments> false </hasSegments> |
| | | <hasScenarios> false </hasScenarios> |
| | | <Segments/> |
| | | <Scenarios/> |
| | | <Units> |
| <Unit> |
| <UnitID> Unit12 </UnitID> |
| <UnitType> Standard </UnitType> |
| <StandardMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/iso4217 </MeasureSchema> |
| <MeasureValue> USD </MeasureValue> |
| <MeasureNamespace> iso4217 </MeasureNamespace> |
| </StandardMeasure> |
| <Scale> 0 </Scale> |
| </Unit> |
| <Unit> |
| <UnitID> Unit1 </UnitID> |
| <UnitType> Standard </UnitType> |
| <StandardMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema> |
| <MeasureValue> pure </MeasureValue> |
| <MeasureNamespace> xbrli </MeasureNamespace> |
| </StandardMeasure> |
| <Scale> 0 </Scale> |
| </Unit> |
| <Unit> |
| <UnitID> Unit13 </UnitID> |
| <UnitType> Standard </UnitType> |
| <StandardMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema> |
| <MeasureValue> shares </MeasureValue> |
| <MeasureNamespace> xbrli </MeasureNamespace> |
| </StandardMeasure> |
| <Scale> 0 </Scale> |
| </Unit> |
| <Unit> |
| <UnitID> Unit14 </UnitID> |
| <UnitType> Divide </UnitType> |
| <NumeratorMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/iso4217 </MeasureSchema> |
| <MeasureValue> USD </MeasureValue> |
| <MeasureNamespace> iso4217 </MeasureNamespace> |
| </NumeratorMeasure> |
| <DenominatorMeasure> |
| <MeasureSchema> http://www.xbrl.org/2003/instance </MeasureSchema> |
| <MeasureValue> shares </MeasureValue> |
| <MeasureNamespace> xbrli </MeasureNamespace> |
| </DenominatorMeasure> |
| <Scale> 0 </Scale> |
| </Unit> |
| </Units> |
| | | <CurrencySymbol> $ </CurrencySymbol> |
| | | </Column> |
| | </Columns> |
| <Rows> |
| | <Row> |
| | | <Id> 2 </Id> |
| | | <Label> SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES </Label> |
| | | <Level> 0 </Level> |
| | | <ElementName> us-gaap_GeneralPoliciesAbstract </ElementName> |
| | | <ElementPrefix> us-gaap </ElementPrefix> |
| | | <IsBaseElement> true </IsBaseElement> |
| | | <BalanceType> na </BalanceType> |
| | | <PeriodType> duration </PeriodType> |
| | | <ShortDefinition> No definition available. </ShortDefinition> |
| | | <IsReportTitle> false </IsReportTitle> |
| | | <IsSegmentTitle> false </IsSegmentTitle> |
| | | <IsSubReportEnd> false </IsSubReportEnd> |
| | | <IsCalendarTitle> false </IsCalendarTitle> |
| | | <IsTuple> false </IsTuple> |
| | | <IsAbstractGroupTitle> true </IsAbstractGroupTitle> |
| | | <IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> |
| | | <IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> |
| | | <IsBeginningBalance> false </IsBeginningBalance> |
| | | <IsEndingBalance> false </IsEndingBalance> |
| | | <IsReverseSign> false </IsReverseSign> |
| | | <PreferredLabelRole/> |
| | | <IsEPS> false </IsEPS> |
| | | <FootnoteIndexer/> |
| | | <Cells> |
| <Cell> |
| <Id> 1 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> false </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 0 </NumericAmount> |
| <RoundedNumericAmount> 0 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| <Cell> |
| <Id> 2 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> false </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 0 </NumericAmount> |
| <RoundedNumericAmount> 0 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| </Cells> |
| | | <OriginalInstanceReportColumns/> |
| | | <ElementDataType> xbrli:stringItemType </ElementDataType> |
| | | <SimpleDataType> string </SimpleDataType> |
| | | <ElementDefenition> No definition available. </ElementDefenition> |
| | | <IsTotalLabel> false </IsTotalLabel> |
| | | </Row> |
| | <Row> |
| | | <Id> 3 </Id> |
| | | <Label> Noncontrolling interest percentage of consolidated subsidiaries with redeemable or exchangeable shares </Label> |
| | | <Level> 1 </Level> |
| | | <ElementName> acn_NoncontrollingInterestPercentageOfConsolidatedSubsidiariesWithRedeemableOrExchangeableShares </ElementName> |
| | | <ElementPrefix> acn </ElementPrefix> |
| | | <IsBaseElement> false </IsBaseElement> |
| | | <BalanceType> na </BalanceType> |
| | | <PeriodType> instant </PeriodType> |
| | | <ShortDefinition> Noncontrolling interest percentage of consolidated subsidiaries with redeemable or exchangeable shares </ShortDefinition> |
| | | <IsReportTitle> false </IsReportTitle> |
| | | <IsSegmentTitle> false </IsSegmentTitle> |
| | | <IsSubReportEnd> false </IsSubReportEnd> |
| | | <IsCalendarTitle> false </IsCalendarTitle> |
| | | <IsTuple> false </IsTuple> |
| | | <IsAbstractGroupTitle> false </IsAbstractGroupTitle> |
| | | <IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> |
| | | <IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> |
| | | <IsBeginningBalance> false </IsBeginningBalance> |
| | | <IsEndingBalance> false </IsEndingBalance> |
| | | <IsReverseSign> false </IsReverseSign> |
| | | <PreferredLabelRole> label </PreferredLabelRole> |
| | | <IsEPS> false </IsEPS> |
| | | <FootnoteIndexer/> |
| | | <Cells> |
| <Cell> |
| <Id> 1 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 0.11 </NumericAmount> |
| <RoundedNumericAmount> 0.11 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| <Cell> |
| <Id> 2 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 0.15 </NumericAmount> |
| <RoundedNumericAmount> 0.15 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| </Cells> |
| | | <OriginalInstanceReportColumns/> |
| | | <ElementDataType> us-types:percentItemType </ElementDataType> |
| | | <SimpleDataType> pure </SimpleDataType> |
| | | <ElementDefenition> Noncontrolling interest percentage of consolidated subsidiaries with redeemable or exchangeable shares </ElementDefenition> |
| | | <ElementReferences> No authoritative reference available. </ElementReferences> |
| | | <IsTotalLabel> false </IsTotalLabel> |
| | | </Row> |
| | <Row> |
| | | <Id> 4 </Id> |
| | | <Label> Comparability of prior year financial data </Label> |
| | | <Level> 1 </Level> |
| | | <ElementName> us-gaap_ComparabilityOfPriorYearFinancialData </ElementName> |
| | | <ElementPrefix> us-gaap </ElementPrefix> |
| | | <IsBaseElement> true </IsBaseElement> |
| | | <BalanceType> na </BalanceType> |
| | | <PeriodType> duration </PeriodType> |
| | | <ShortDefinition> No definition available. </ShortDefinition> |
| | | <IsReportTitle> false </IsReportTitle> |
| | | <IsSegmentTitle> false </IsSegmentTitle> |
| | | <IsSubReportEnd> false </IsSubReportEnd> |
| | | <IsCalendarTitle> false </IsCalendarTitle> |
| | | <IsTuple> false </IsTuple> |
| | | <IsAbstractGroupTitle> false </IsAbstractGroupTitle> |
| | | <IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> |
| | | <IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> |
| | | <IsBeginningBalance> false </IsBeginningBalance> |
| | | <IsEndingBalance> false </IsEndingBalance> |
| | | <IsReverseSign> false </IsReverseSign> |
| | | <PreferredLabelRole/> |
| | | <IsEPS> false </IsEPS> |
| | | <FootnoteIndexer/> |
| | | <Cells> |
| <Cell> |
| <Id> 1 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> false </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 0 </NumericAmount> |
| <RoundedNumericAmount> 0 </RoundedNumericAmount> |
| <NonNumbericText> <font class="_mt">In addition, on September 1, 2009, the Company streamlined its approach to capturing time spent on business-development activities. This resulted in a greater amount of payroll costs for the Company's client-services personnel being recorded in Sales and marketing rather than Cost of services.</font> </NonNumbericText> |
| <NonNumericTextHeader> In addition, on September 1, 2009, the Company streamlined its approach to capturing time spent on business-development activities. This resulted in a </NonNumericTextHeader> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| <Cell> |
| <Id> 2 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> false </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 0 </NumericAmount> |
| <RoundedNumericAmount> 0 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| </Cells> |
| | | <OriginalInstanceReportColumns/> |
| | | <ElementDataType> xbrli:stringItemType </ElementDataType> |
| | | <SimpleDataType> string </SimpleDataType> |
| | | <ElementDefenition> Disclose any exceptions to the comparability of prior year financial data with data shown for the most recent accounting period. </ElementDefenition> |
| | | <ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Chapter 2 -Section A -Paragraph 3 </ElementReferences> |
| | | <IsTotalLabel> false </IsTotalLabel> |
| | | </Row> |
| | <Row> |
| | | <Id> 5 </Id> |
| | | <Label> Deferred transition costs </Label> |
| | | <Level> 1 </Level> |
| | | <ElementName> acn_DeferredTransitionCosts </ElementName> |
| | | <ElementPrefix> acn </ElementPrefix> |
| | | <IsBaseElement> false </IsBaseElement> |
| | | <BalanceType> debit </BalanceType> |
| | | <PeriodType> instant </PeriodType> |
| | | <ShortDefinition> Certain transition costs related to the set-up of processes, personnel and systems, which are deferred during the transition... </ShortDefinition> |
| | | <IsReportTitle> false </IsReportTitle> |
| | | <IsSegmentTitle> false </IsSegmentTitle> |
| | | <IsSubReportEnd> false </IsSubReportEnd> |
| | | <IsCalendarTitle> false </IsCalendarTitle> |
| | | <IsTuple> false </IsTuple> |
| | | <IsAbstractGroupTitle> false </IsAbstractGroupTitle> |
| | | <IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> |
| | | <IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> |
| | | <IsBeginningBalance> false </IsBeginningBalance> |
| | | <IsEndingBalance> false </IsEndingBalance> |
| | | <IsReverseSign> false </IsReverseSign> |
| | | <PreferredLabelRole> label </PreferredLabelRole> |
| | | <IsEPS> false </IsEPS> |
| | | <FootnoteIndexer/> |
| | | <Cells> |
| <Cell> |
| <Id> 1 </Id> |
| <ShowCurrencySymbol> true </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 508829000 </NumericAmount> |
| <RoundedNumericAmount> 508829 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| <Cell> |
| <Id> 2 </Id> |
| <ShowCurrencySymbol> true </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 521776000 </NumericAmount> |
| <RoundedNumericAmount> 521776 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| </Cells> |
| | | <OriginalInstanceReportColumns/> |
| | | <ElementDataType> xbrli:monetaryItemType </ElementDataType> |
| | | <SimpleDataType> monetary </SimpleDataType> |
| | | <ElementDefenition> Certain transition costs related to the set-up of processes, personnel and systems, which are deferred during the transition period and expensed evenly over the period outsourcing services are provided. The deferred costs are specific internal costs or incremental external costs directly related to transition or set-up activities necessary to enable the outsourced services. Generally, deferred amounts are protected in the event of early termination of the contract and are monitored regularly for impairment. Impairment losses are recorded when projected undiscounted operating cash flows of the related contract are not sufficient to recover the carrying amount of contract assets. They are included in Deferred contract costs. </ElementDefenition> |
| | | <ElementReferences> No authoritative reference available. </ElementReferences> |
| | | <IsTotalLabel> false </IsTotalLabel> |
| | | </Row> |
| | <Row> |
| | | <Id> 6 </Id> |
| | | <Label> Deferred transition revenues </Label> |
| | | <Level> 1 </Level> |
| | | <ElementName> acn_DeferredTransitionRevenues </ElementName> |
| | | <ElementPrefix> acn </ElementPrefix> |
| | | <IsBaseElement> false </IsBaseElement> |
| | | <BalanceType> credit </BalanceType> |
| | | <PeriodType> instant </PeriodType> |
| | | <ShortDefinition> Amounts billable to a client for transition or set-up activities that are deferred and recognized as revenue evenly over the... </ShortDefinition> |
| | | <IsReportTitle> false </IsReportTitle> |
| | | <IsSegmentTitle> false </IsSegmentTitle> |
| | | <IsSubReportEnd> false </IsSubReportEnd> |
| | | <IsCalendarTitle> false </IsCalendarTitle> |
| | | <IsTuple> false </IsTuple> |
| | | <IsAbstractGroupTitle> false </IsAbstractGroupTitle> |
| | | <IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> |
| | | <IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> |
| | | <IsBeginningBalance> false </IsBeginningBalance> |
| | | <IsEndingBalance> false </IsEndingBalance> |
| | | <IsReverseSign> false </IsReverseSign> |
| | | <PreferredLabelRole> label </PreferredLabelRole> |
| | | <IsEPS> false </IsEPS> |
| | | <FootnoteIndexer/> |
| | | <Cells> |
| <Cell> |
| <Id> 1 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 496646000 </NumericAmount> |
| <RoundedNumericAmount> 496646 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| <Cell> |
| <Id> 2 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 535939000 </NumericAmount> |
| <RoundedNumericAmount> 535939 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| </Cells> |
| | | <OriginalInstanceReportColumns/> |
| | | <ElementDataType> xbrli:monetaryItemType </ElementDataType> |
| | | <SimpleDataType> monetary </SimpleDataType> |
| | | <ElementDefenition> Amounts billable to a client for transition or set-up activities that are deferred and recognized as revenue evenly over the period outsourcing services are provided. They are included in non-current Deferred revenues relating to contract costs. </ElementDefenition> |
| | | <ElementReferences> No authoritative reference available. </ElementReferences> |
| | | <IsTotalLabel> false </IsTotalLabel> |
| | | </Row> |
| | <Row> |
| | | <Id> 7 </Id> |
| | | <Label> Money market funds </Label> |
| | | <Level> 1 </Level> |
| | | <ElementName> us-gaap_MoneyMarketFundsAtCarryingValue </ElementName> |
| | | <ElementPrefix> us-gaap </ElementPrefix> |
| | | <IsBaseElement> true </IsBaseElement> |
| | | <BalanceType> debit </BalanceType> |
| | | <PeriodType> instant </PeriodType> |
| | | <ShortDefinition> No definition available. </ShortDefinition> |
| | | <IsReportTitle> false </IsReportTitle> |
| | | <IsSegmentTitle> false </IsSegmentTitle> |
| | | <IsSubReportEnd> false </IsSubReportEnd> |
| | | <IsCalendarTitle> false </IsCalendarTitle> |
| | | <IsTuple> false </IsTuple> |
| | | <IsAbstractGroupTitle> false </IsAbstractGroupTitle> |
| | | <IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> |
| | | <IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> |
| | | <IsBeginningBalance> false </IsBeginningBalance> |
| | | <IsEndingBalance> false </IsEndingBalance> |
| | | <IsReverseSign> false </IsReverseSign> |
| | | <PreferredLabelRole/> |
| | | <IsEPS> false </IsEPS> |
| | | <FootnoteIndexer/> |
| | | <Cells> |
| <Cell> |
| <Id> 1 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 425000000 </NumericAmount> |
| <RoundedNumericAmount> 425000 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| <Cell> |
| <Id> 2 </Id> |
| <ShowCurrencySymbol> false </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 732167000 </NumericAmount> |
| <RoundedNumericAmount> 732167 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| </Cells> |
| | | <OriginalInstanceReportColumns/> |
| | | <ElementDataType> xbrli:monetaryItemType </ElementDataType> |
| | | <SimpleDataType> monetary </SimpleDataType> |
| | | <ElementDefenition> Investment in short-term money-market instruments (such as commercial paper, banker's acceptances, repurchase agreements, government securities, certificates of deposit, and so forth) which are highly liquid (that is, readily convertible to known amounts of cash) and so near their maturity that they present an insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify as cash equivalents by definition. Original maturity means an original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. </ElementDefenition> |
| | | <ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 8, 9 </ElementReferences> |
| | | <IsTotalLabel> false </IsTotalLabel> |
| | | </Row> |
| | <Row> |
| | | <Id> 8 </Id> |
| | | <Label> Allowance for doubtful accounts receivable and unbilled services </Label> |
| | | <Level> 1 </Level> |
| | | <ElementName> acn_AllowanceForDoubtfulAccountsReceivableAndUnbilledServices </ElementName> |
| | | <ElementPrefix> acn </ElementPrefix> |
| | | <IsBaseElement> false </IsBaseElement> |
| | | <BalanceType> credit </BalanceType> |
| | | <PeriodType> instant </PeriodType> |
| | | <ShortDefinition> Allowance for receivables and unbilled services expected to be uncollectible. </ShortDefinition> |
| | | <IsReportTitle> false </IsReportTitle> |
| | | <IsSegmentTitle> false </IsSegmentTitle> |
| | | <IsSubReportEnd> false </IsSubReportEnd> |
| | | <IsCalendarTitle> false </IsCalendarTitle> |
| | | <IsTuple> false </IsTuple> |
| | | <IsAbstractGroupTitle> false </IsAbstractGroupTitle> |
| | | <IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> |
| | | <IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> |
| | | <IsBeginningBalance> false </IsBeginningBalance> |
| | | <IsEndingBalance> false </IsEndingBalance> |
| | | <IsReverseSign> false </IsReverseSign> |
| | | <PreferredLabelRole> label </PreferredLabelRole> |
| | | <IsEPS> false </IsEPS> |
| | | <FootnoteIndexer/> |
| | | <Cells> |
| <Cell> |
| <Id> 1 </Id> |
| <ShowCurrencySymbol> true </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 104753000 </NumericAmount> |
| <RoundedNumericAmount> 104753 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| <Cell> |
| <Id> 2 </Id> |
| <ShowCurrencySymbol> true </ShowCurrencySymbol> |
| <IsNumeric> true </IsNumeric> |
| <IsRatio> false </IsRatio> |
| <DisplayZeroAsNone> false </DisplayZeroAsNone> |
| <NumericAmount> 101517000 </NumericAmount> |
| <RoundedNumericAmount> 101517 </RoundedNumericAmount> |
| <NonNumbericText/> |
| <NonNumericTextHeader/> |
| <FootnoteIndexer/> |
| <hasSegments> false </hasSegments> |
| <hasScenarios> false </hasScenarios> |
| <DisplayDateInUSFormat> false </DisplayDateInUSFormat> |
| </Cell> |
| </Cells> |
| | | <OriginalInstanceReportColumns/> |
| | | <ElementDataType> xbrli:monetaryItemType </ElementDataType> |
| | | <SimpleDataType> monetary </SimpleDataType> |
| | | <ElementDefenition> Allowance for receivables and unbilled services expected to be uncollectible. </ElementDefenition> |
| | | <ElementReferences> No authoritative reference available. </ElementReferences> |
| | | <IsTotalLabel> false </IsTotalLabel> |
| | | </Row> |
| | </Rows> |
| <Footnotes/> |
| <NumberOfCols> 2 </NumberOfCols> |
| <NumberOfRows> 7 </NumberOfRows> |
| <HasScenarios> false </HasScenarios> |
| <MonetaryRoundingLevel> Thousands </MonetaryRoundingLevel> |
| <SharesRoundingLevel> UnKnown </SharesRoundingLevel> |
| <PerShareRoundingLevel> UnKnown </PerShareRoundingLevel> |
| <HasPureData> false </HasPureData> |
| <SharesShouldBeRounded> true </SharesShouldBeRounded> |
| </InstanceReport> |