Item 2.02 Results of Operations and Financial Condition OnDecember 19, 2019 ,Accenture plc ("Accenture") issued a news release announcing financial results for its first quarter of fiscal 2020, which ended onNovember 30, 2019 . A copy of the news release is attached hereto as Exhibit 99. All information in the news release is furnished but not filed. Non-GAAP Financial Information In the attached news release Accenture discloses the following non-GAAP financial measures: • Free cash flow (defined as operating cash flow net of property and equipment additions). Accenture's management believes that this information provides meaningful additional information regarding the company's liquidity. • Percentage changes in revenues on a local currency basis. Financial results in local currency are calculated by restating current period activity intoU.S. dollars using the comparable prior year period's foreign currency exchange rates. This approach is used for all results where the functional currency is not theU.S. dollar. Accenture's management believes that information regarding changes in its revenues that excludes the effect of fluctuations in foreign currency exchange rates facilitates meaningful comparison of its revenues. Reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the news release. While Accenture's management believes that this non-GAAP financial information is useful in evaluating Accenture's operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP. Item 9.01 Financial Statements and Exhibits (d) Exhibits Exhibit No. Description 99 News Release of Accenture, datedDecember 19, 2019
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