Accenture PLC (ACN) | Adjustments to Financial Statements

Accenture PLC, adjusted current assets

Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011
As Reported
Current assets 11,976,222  11,579,394  11,904,442  11,844,178  12,587,931  11,471,183 
Adjustments
Add: Allowances recorded for client receivables and unbilled services 79,440  70,165  82,643  91,716  64,874  73,296 
Less: Current deferred tax assets1 879,320  731,820  794,917  685,732  556,160 
After Adjustment
Adjusted current assets 12,055,662  10,770,239  11,255,265  11,140,977  11,967,073  10,988,319 

Source: Based on data from Accenture PLC Annual Reports

1 Current deferred tax assets. See Details »

Accenture PLC, adjusted total assets

Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011
As Reported
Total assets 20,609,004  18,266,058  17,930,452  16,867,049  16,665,415  15,731,510 
Adjustments
Add: Operating leased assets1 2,817,304  2,454,523  2,164,066  2,160,400  2,118,078  1,842,161 
Add: Allowances recorded for client receivables and unbilled services 79,440  70,165  82,643  91,716  64,874  73,296 
Less: Current deferred tax assets2 879,320  731,820  794,917  685,732  556,160 
Less: Non-current deferred tax assets3 2,077,312  1,274,019  1,152,105  1,018,567  808,765  756,079 
After Adjustment
Adjusted total assets 21,428,436  18,637,407  18,293,236  17,305,681  17,353,870  16,334,728 

Source: Based on data from Accenture PLC Annual Reports

Accenture PLC, adjusted current liabilities

Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011
As Reported
Current liabilities 8,878,924  8,532,199  8,158,079  8,160,990  8,109,205  7,906,589 
Adjustments
Less: Current deferred tax liabilities1 41,193  23,937  24,031  21,916  32,647 
Less: Current deferred revenues 2,364,728  2,251,617  2,348,034  2,230,615  2,275,052  2,219,270 
After Adjustment
Adjusted current liabilities 6,514,196  6,239,389  5,786,108  5,906,344  5,812,237  5,654,672 

Source: Based on data from Accenture PLC Annual Reports

1 Current deferred tax liabilities. See Details »

Accenture PLC, adjusted total liabilities

Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011
As Reported
Total liabilities 12,419,628  11,618,487  11,645,115  11,439,220  12,040,987  11,380,638 
Adjustments
Add: Operating lease obligations1 2,817,304  2,454,523  2,164,066  2,160,400  2,118,078  1,842,161 
Less: Current deferred tax liabilities2 41,193  23,937  24,031  21,916  32,647 
Less: Non-current deferred tax liabilities3 111,020  113,590  198,734  174,818  105,544  72,257 
Less: Deferred revenues 3,119,540  2,776,072  2,892,865  2,748,012  2,828,816  2,772,710 
Less: Reorganization liability 18,461  268,806  307,286 
After Adjustment
Adjusted total liabilities 12,006,372  11,142,155  10,693,645  10,634,298  10,933,983  10,037,899 

Source: Based on data from Accenture PLC Annual Reports

Accenture PLC, adjusted total shareholders' equity

Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011
As Reported
Total Accenture plc shareholders' equity 7,555,262  6,133,725  5,732,035  4,960,186  4,145,833  3,878,951 
Adjustments
Less: Net deferred tax assets (liabilities)1 1,966,292  1,998,556  1,661,254  1,614,635  1,367,037  1,207,335 
Add: Allowances recorded for client receivables and unbilled services 79,440  70,165  82,643  91,716  64,874  73,296 
Add: Deferred revenues 3,119,540  2,776,072  2,892,865  2,748,012  2,828,816  2,772,710 
Add: Reorganization liability 18,461  268,806  307,286 
Add: Noncontrolling interests 634,114  513,846  553,302  467,643  478,595  471,921 
After Adjustment
Adjusted total shareholders' equity 9,422,064  7,495,252  7,599,591  6,671,383  6,419,887  6,296,829 

Source: Based on data from Accenture PLC Annual Reports

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

Accenture PLC, adjusted capitalization table

Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011
As Reported
Current portion of long-term debt and bank borrowings 2,773  1,848  330  11  4,419 
Long-term debt, excluding current portion 24,457  25,587  26,403  25,600  22 
Total reported debt 27,230  27,435  26,733  25,600  33  4,419 
Total Accenture plc shareholders' equity 7,555,262  6,133,725  5,732,035  4,960,186  4,145,833  3,878,951 
Total reported capital 7,582,492  6,161,160  5,758,768  4,985,786  4,145,866  3,883,370 
Adjustments to Debt
Add: Operating lease obligations1 2,817,304  2,454,523  2,164,066  2,160,400  2,118,078  1,842,161 
Adjusted total debt 2,844,534  2,481,958  2,190,799  2,186,000  2,118,111  1,846,580 
Adjustments to Equity
Less: Net deferred tax assets (liabilities)2 1,966,292  1,998,556  1,661,254  1,614,635  1,367,037  1,207,335 
Add: Allowances recorded for client receivables and unbilled services 79,440  70,165  82,643  91,716  64,874  73,296 
Add: Deferred revenues 3,119,540  2,776,072  2,892,865  2,748,012  2,828,816  2,772,710 
Add: Reorganization liability 18,461  268,806  307,286 
Add: Noncontrolling interests 634,114  513,846  553,302  467,643  478,595  471,921 
Adjusted total shareholders' equity 9,422,064  7,495,252  7,599,591  6,671,383  6,419,887  6,296,829 
After Adjustment
Adjusted total capital 12,266,598  9,977,210  9,790,390  8,857,383  8,537,998  8,143,409 

Source: Based on data from Accenture PLC Annual Reports

Accenture PLC, adjusted revenues before reimbursements (Net revenues)

12 months ended Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011
As Reported
Revenues before reimbursements (Net revenues) 32,882,723  31,047,931  30,002,394  28,562,810  27,862,330  25,507,036 
Adjustments
Add: Increase (decrease) in deferred revenues 343,468  (116,793) 144,853  (80,804) 56,106  502,775 
After Adjustment
Adjusted revenues before reimbursements (Net revenues) 33,226,191  30,931,138  30,147,247  28,482,006  27,918,436  26,009,811 

Source: Based on data from Accenture PLC Annual Reports

Accenture PLC, adjusted comprehensive income

12 months ended Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011
As Reported
Net income attributable to Accenture plc 4,111,892  3,053,581  2,941,498  3,281,878  2,553,510  2,277,677 
Adjustments
Add: Deferred income tax expense (benefit)1 65,940  (459,109) (74,092) (209,674) 56,981  (170,258)
Add: Increase (decrease) in allowances recorded for client receivables and unbilled services 9,275  (12,478) (9,073) 26,842  (8,422) (31,457)
Add: Increase (decrease) in deferred revenues 343,468  (116,793) 144,853  (80,804) 56,106  502,775 
Add: Increase (decrease) in reorganization liability (18,461) (250,345) (38,480) 35,379 
Add: Other comprehensive income (loss), net of tax (257,629) (529,864) 189,981  (399,360) (592,371) 283,690 
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest 229,830  230,368  243,643  247,879  222,820  307,341 
After Adjustment
Adjusted comprehensive income 4,502,776  2,165,705  3,418,349  2,616,416  2,250,144  3,205,147 

Source: Based on data from Accenture PLC Annual Reports

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

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