Business & Consumer Services › Disclosure examples
Business & Consumer Services: Earnings per share (ASC 260)
Note: ASC 260 disclosures, including securities excluded from diluted EPS because they were antidilutive.
Accenture plc (ACN) · Form 10-K for period ended 2026-08-31 · filed 2026-10-16 · Section: Basic and diluted earnings per share are calculated as follows:
Verbatim excerpt (383 words), formatting simplified. View full filing on EDGAR →(2) The weighted average diluted shares outstanding for the calculation of diluted earnings per share excludes an immaterial amount of shares issuable upon the vesting of restricted stock units because their effects were antidilutive.
Table of Contents Notes to Consolidated Financial Statements — (continued) (In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed) ACCENTURE 2026 FORM 10-K F-20 4. Accumulated Other Comprehensive Loss
The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc:
Fiscal 2026 2025 2024 Foreign currency translation Beginning balance ( 1,060,062 ) ( 1,295,743 ) ( 1,510,632 ) Foreign currency translation ( 97,595 ) 242,799 215,655 Income tax benefit (expense) 10,774 ( 750 ) 1,376 Portion attributable to noncontrolling interests 452 ( 6,368 ) ( 2,142 ) Foreign currency translation, net of tax ( 86,369 ) 235,681 214,889 Ending balance ( 1,146,431 ) ( 1,060,062 ) ( 1,295,743 ) Defined benefit plans Beginning balance ( 195,940 ) ( 254,172 ) ( 226,503 ) Actuarial gains (losses) 546,325 74,486 ( 67,860 ) Pension settlement 3,630 ( 437 ) ( 5,276 ) Prior service costs arising during the period ( 102,407 ) — ( 307 ) Reclassifications into net periodic pension and post-retirement expense 21,960 16,981 26,080 Income tax benefit (expense) ( 111,267 ) ( 32,743 ) 19,668 Portion attributable to noncontrolling interests ( 346 ) ( 55 ) 26 Defined benefit plans, net of tax 357,895 58,232 ( 27,669 ) Ending balance 161,955 ( 195,940 ) ( 254,172 ) Cash flow hedges Beginning balance ( 209,377 ) ( 4,827 ) ( 5,966 ) Unrealized gain (loss) ( 493,587 ) ( 265,161 ) 22,139 Reclassification adjustments into Cost of services 281,043 10,165 ( 28,386 ) Income tax benefit (expense) 30,951 50,254 7,387 Portion attributable to noncontrolling interests 178 192 ( 1 ) (1) As of August 31, 2026, $ 290,891 of net unrealized losses related to derivatives designated as cash flow hedges is expected to be reclassified into cost of services in the next twelve months.
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