Accenture plcACN

Accenture plc Goodwill & Intangibles Disclosure

10-KFiled Oct 10, 20252 min read
Goodwill and Intangible Assets
Goodwill
The changes in the carrying amount of goodwill by reportable operating segment are as follows:
August 31,
2023		Additions/
Adjustments		Foreign
Currency
Translation		August 31,
2024		Additions/
Adjustments		Foreign
Currency
Translation		August 31,
2025
Geographic Markets
Americas (1)$9,149,539 $2,836,135 $(25,024)$11,960,650 $456,712 $(2,664)$12,414,698 
EMEA 5,152,149 2,021,785 167,752 7,341,686 342,876 352,065 8,036,627 
Asia Pacific (1)1,271,315 491,680 54,848 1,817,843 312,346 (45,098)2,085,091 
Total$15,573,003 $5,349,600 $197,576 $21,120,179 $1,111,934 $304,303 $22,536,416 
(1)During the first quarter of fiscal 2025, our Latin America market unit moved from Growth Markets to North America. With this change, North America became the Americas market and Growth Markets became the Asia Pacific market. Prior period amounts have been reclassified to conform with the current period presentation.
Goodwill includes immaterial adjustments related to prior period acquisitions.
Intangible Assets
Our definite-lived intangible assets by major asset class are as follows:
August 31, 2025August 31, 2024
Intangible Asset ClassGross Carrying AmountAccumulated AmortizationNet Carrying AmountGross Carrying AmountAccumulated AmortizationNet Carrying Amount
Customer-related$3,735,706 $(1,572,270)$2,163,436 $3,924,339 $(1,336,679)$2,587,660 
Technology294,292 (173,864)120,428 335,845 (183,182)152,663 
Patents114,739 (72,430)42,309 120,457 (72,518)47,939 
Other125,255 (40,673)84,582 150,098 (34,329)115,769 
Total$4,269,992 $(1,859,237)$2,410,755 $4,530,739 $(1,626,708)$2,904,031 
Total amortization related to our intangible assets was $745,892, $530,062 and $440,957 for fiscal 2025, 2024 and 2023, respectively. Estimated future amortization related to intangible assets held as of August 31, 2025 is as follows:
Fiscal YearEstimated Amortization
2026$554,481 
2027487,023 
2028448,951 
2029356,955 
2030260,891 
Thereafter302,454 
Total$2,410,755 

Historical Timeline

Fiscal YearFiled
2025Oct 10, 2025Showing above
2024Oct 10, 2024
2023Oct 12, 2023
2022Oct 12, 2022
2021Oct 15, 2021
2020Oct 22, 2020
2019Oct 29, 2019
2018Oct 24, 2018
2017Oct 26, 2017
2016Oct 28, 2016
2015Oct 30, 2015

About Goodwill & Intangibles Disclosures

Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.

Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.

Other Available Disclosures

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