0001437749-13-004187 | 10-Q | XBRL Viewer | Factset Research Systems INC

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Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Feb. 28, 2013	Apr. 01, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	FACTSET RESEARCH SYSTEMS INC
Document Type	10-Q
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding		43,982,268
Amendment Flag	false
Entity Central Index Key	0001013237
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Well-known Seasoned Issuer	Yes
Document Period End Date	Feb. 28, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2

Consolidated Statements of Income - Unaudited - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Revenues	$ 213,083	$ 199,371	$ 424,167	$ 395,819
Operating expenses
Cost of services	75,842	67,531	149,427	134,364
Selling, general and administrative	81,077	64,723	147,492	127,585
Total operating expenses	156,919	132,254	296,919	261,949
Operating income	56,164	67,117	127,248	133,870
Other income	357	496	785	773
Income before income taxes	56,521	67,613	128,033	134,643
Provision for income taxes	11,982	20,867	33,726	42,353
Net income	$ 44,539	$ 46,746	$ 94,307	$ 92,290
Basic earnings per common share (in Dollars per share)	$ 1.02	$ 1.04	$ 2.14	$ 2.05
Diluted earnings per common share (in Dollars per share)	$ 1.00	$ 1.02	$ 2.11	$ 2.01
Basic weighted average common shares (in Shares)	43,813	44,880	44,065	44,993
Diluted weighted average common shares (in Shares)	44,455	45,707	44,788	45,972

Consolidated Statements of Comprehensive Income - Unaudited - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Feb. 28, 2013

Feb. 29, 2012

Feb. 28, 2013

Feb. 29, 2012

Net income

$ 44,539

$ 46,746

$ 94,307

$ 92,290

Other comprehensive income (loss), net of tax

Net unrealized gain (loss) on cash flow hedges*

^[1]

1,010

1,371

(1,106)

Foreign currency translation adjustments

(4,731)

2,835

(1,657)

(8,813)

Other comprehensive (loss) income

(4,647)

3,845

(286)

(9,919)

Comprehensive income

$ 39,892

$ 50,591

$ 94,021

$ 82,371

[1]	The unrealized gain (loss) on cash flow hedges disclosed above was net of tax (expense) benefit of $(50) and $(824) for the three and six months ended February 28, 2013, respectively, and $(608) and $665 for the corresponding periods of fiscal 2012, respectively.

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Before tax and net of reclassification adjustments of the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity. Also includes the following: gain (loss) on foreign currency forward exchange contracts; foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; and gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation.

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Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

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Net of tax amount, before reclassification adjustments, of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

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+ Details

Consolidated Statements of Comprehensive Income - Unaudited (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Unrealized Gain (Loss), Tax (Expense) Benefit	$ (50)	$ (824)	$ (608)	$ 665

Consolidated Balance Sheets - Unaudited - USD ($) $ in Thousands	Feb. 28, 2013	Aug. 31, 2012
ASSETS
Cash and cash equivalents	$ 151,314	$ 189,044
Investments	14,827	13,919
Accounts receivable, net of reserves of $1,707 at February 28, 2013 and $1,830 at August 31, 2012	85,763	74,251
Prepaid taxes	14,962	2,485
Deferred taxes	3,655	5,085
Prepaid expenses and other current assets	14,040	14,341
Total current assets	284,561	299,125
Property, equipment and leasehold improvements, at cost	192,306	189,546
Less accumulated depreciation and amortization	(121,223)	(113,016)
Property, equipment and leasehold improvements, net	71,083	76,530
Goodwill (in Dollars)	243,638	245,791
Intangible assets, net	39,145	43,371
Deferred taxes	26,845	23,113
Other assets	4,706	6,213
TOTAL ASSETS	669,978	694,143
LIABILITIES
Accounts payable and accrued expenses	29,699	27,680
Accrued compensation	19,205	41,274
Deferred fees	32,399	30,495
Dividends payable	13,510	13,727
Total current liabilities	94,813	113,176
Deferred taxes	2,501	2,593
Taxes payable	5,346	5,464
Deferred rent and other non-current liabilities	20,138	20,646
TOTAL LIABILITIES	122,798	141,879
Commitments and contingencies (See Note 16)
STOCKHOLDERS’ EQUITY
Preferred stock, $.01 par value, 10,000,000 shares authorized, none issued	0	0
Common stock, $.01 par value, 150,000,000 shares authorized, 46,430,988 and 45,599,754 shares issued; 43,579,377 and 44,279,214 shares outstanding at February 28, 2013 and August 31, 2012, respectively	464	456
Additional paid-in capital	204,721	137,569
Treasury stock, at cost: 2,851,611 and 1,320,540 shares at February 28, 2013 and August 31, 2012, respectively	(261,759)	(122,749)
Retained earnings	626,766	559,714
Accumulated other comprehensive loss	(23,012)	(22,726)
TOTAL STOCKHOLDERS’ EQUITY	547,180	552,264
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 669,978	$ 694,143

Consolidated Balance Sheets - Unaudited (Parentheticals) - USD ($) $ in Thousands	Feb. 28, 2013	Aug. 31, 2012
Accounts receivable, reserves (in Dollars)	$ 1,707	$ 1,830
Preferred stock par value (in Dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	46,430,988	45,599,754
Common stock, shares outstanding	43,579,377	44,279,214
Treasury stock shares	2,851,611	1,320,540

Consolidated Statements of Cash Flows - Unaudited - USD ($) $ in Thousands	6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 94,307	$ 92,290
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	18,010	16,692
Stock-based compensation expense	26,373	11,925
Deferred income taxes	(2,394)	(91)
Gain on sale of assets	(2)	(1)
Tax benefits from share-based payment arrangements	(9,870)	(4,973)
Changes in assets and liabilities, net of effects of acquisition
Accounts receivable, net of reserves	(11,569)	3,545
Accounts payable and accrued expenses	5,038	155
Accrued compensation	(22,061)	(16,298)
Deferred fees	1,937	697
Taxes payable, net of prepaid taxes	(3,295)	(3,372)
Prepaid expenses and other assets	772	(456)
Deferred rent and other non-current liabilities	(282)	(922)
Other working capital accounts, net	74	(732)
Net cash provided by operating activities	97,038	98,459
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of business, net of cash acquired	(705)	0
Purchases of investments	(8,098)	(15,000)
Proceeds from sales of investments	7,500	0
Purchases of property, equipment and leasehold improvements, net of proceeds from dispositions	(9,084)	(10,644)
Net cash used in investing activities	(10,387)	(25,644)
CASH FLOWS FROM FINANCING ACTIVITIES
Dividend payments	(27,280)	(24,182)
Repurchase of common stock	(139,010)	(59,795)
Proceeds from employee stock plans	31,306	13,843
Tax benefits from share-based payment arrangements	9,870	4,973
Net cash used in financing activities	(125,114)	(65,161)
Effect of exchange rate changes on cash and cash equivalents	733	(4,341)
Net (decrease) increase in cash and cash equivalents	(37,730)	3,313
Cash and cash equivalents at beginning of period	189,044	181,685
Cash and cash equivalents at end of period	$ 151,314	$ 184,998

Note 1. Organization and Nature of Business

6 Months Ended

Feb. 28, 2013

Nature of Operations [Text Block]

1. ORGANIZATION AND NATURE OF BUSINESS

FactSet Research Systems Inc. (the “Company” or “FactSet”) is a provider of integrated financial information and analytical applications to the global investment community. FactSet combines content regarding companies and securities from major markets all over the globe into a single online platform of information and analytics. By consolidating content from hundreds of databases with powerful analytics, FactSet supports the investment process from initial research to published results for buy and sell-side professionals. These professionals include portfolio managers, research and performance analysts, risk managers, marketing professionals, sell-side equity research professionals, investment bankers and fixed income professionals. The Company’s applications provide users access to company analysis, multicompany comparisons, industry analysis, company screening, portfolio analysis, predictive risk measurements, alphatesting, portfolio optimization and simulation, real-time news and quotes and tools to value and analyze fixed income securities and portfolios. With Microsoft Office integration, wireless access and customizable options, FactSet offers a complete financial workflow solution. The Company’s revenues are derived from subscriptions to services such as workstations, content and applications.

Note 2. Basis of Presentation

6 Months Ended

Feb. 28, 2013

Basis of Presentation and Significant Accounting Policies [Text Block]

2. BASIS OF PRESENTATION

FactSet conducts business globally and is managed on a geographic basis. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany activity and balances have been eliminated from the consolidated financial statements.

The accompanying financial data as of February 28, 2013 and for the three and six months ended February 28, 2013 and February 29, 2012 has been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The August 31, 2012 Consolidated Balance Sheet was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. However, the Company believes that the disclosures are adequate to make the information presented not misleading. The information in this Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2012.

In the opinion of management, the accompanying balance sheets and related interim statements of income, comprehensive income and cash flows include all normal adjustments in order to present fairly the results of the Company’s operations for the periods presented in conformity with accounting principles generally accepted in the United States.

Note 3. Recent Accounting Pronouncements

6 Months Ended

Feb. 28, 2013

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

3. RECENT ACCOUNTING PRONOUNCEMENTS

Recently Adopted Accounting Guidance

Presentation of Comprehensive Income

In June 2011, the FASB issued an accounting standard update to provide guidance on increasing the prominence of items reported in other comprehensive income. The guidance eliminated the option to present components of other comprehensive income as part of the statement of stockholders’ equity. Instead, it required that the total of comprehensive income, the components of net income and the components of other comprehensive income be presented either in a single continuous statement of comprehensive income or in two separate but consecutive statements. FactSet adopted this accounting standard in the first quarter of fiscal 2013. Other than the change in presentation, the adoption did not have an impact on the Company’s consolidated financial statements.

Goodwill Impairment Testing

In September 2011, the FASB issued an accounting standard update intended to simplify how an entity tests goodwill for impairment. The guidance will allow an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. An entity no longer will be required to calculate the fair value of a reporting unit unless the entity determines, based on a qualitative assessment, that it is more likely than not that its fair value is less than its carrying amount. This accounting standard update became effective for FactSet beginning in the first quarter of fiscal 2013, and its adoption did not have an impact on the Company’s consolidated financial statements.

No other new accounting pronouncements effective as of February 28, 2013 have had or are expected to have an impact on the Company’s consolidated financial statements.

Recent Accounting Guidance Not Yet Adopted

Balance Sheet Offsetting

In December 2011, the FASB issued an accounting standard update requiring enhanced disclosures about certain financial instruments and derivative instruments that are offset in the balance sheet or that are subject to enforceable master netting arrangements or similar agreements. In January 2013, the FASB issued a clarifying accounting standard update, which limited the scope of the previous guidance to only derivatives, repurchase type agreements and securities borrowing and lending transactions. These accounting standard updates are effective for FactSet beginning in the first quarter of fiscal 2014. Other than requiring additional disclosures, the adoption is not expected to have an impact on the Company’s consolidated financial statements as FactSet currently reports derivative assets and liabilities on a gross basis in the consolidated balance sheets.

Indefinite-lived Intangible Assets

In July 2012, the FASB issued an accounting standard update intended to simplify how an entity tests indefinite-lived intangible assets other than goodwill for impairment by providing entities with an option to perform a qualitative assessment to determine whether further impairment testing is necessary. This accounting standard update is effective for FactSet beginning in the first quarter of fiscal 2014 and is not expected to have an impact on the Company’s consolidated financial statements.

Reporting of Amounts Reclassified out of Accumulated Other Comprehensive Income

In February 2013, the FASB issued an accounting standard update to require reclassification adjustments from other comprehensive income to be presented either in the financial statements or in the notes to the financial statements. This accounting standard update is effective for FactSet beginning in the first quarter of fiscal 2014, at which time the Company will include the required disclosures.

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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-URI http://asc.fasb.org/extlink&oid=6523989

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 154
-Paragraph 2, 17, 18
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-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

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-Name Accounting Principles Board Opinion (APB)
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+ Details

Note 4. Fair Value Measures

6 Months Ended

Feb. 28, 2013

Fair Value, Measurement Inputs, Disclosure [Text Block]

4. FAIR VALUE MEASURES

Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the use of various valuation methodologies, including market, income and cost approaches is permissible. The Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability.

(a) Fair Value Hierarchy

The accounting guidance for fair value measurements establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value based on the reliability of inputs. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and may affect their placement within the fair value hierarchy levels. FactSet has categorized its cash equivalents, investments and derivatives within the hierarchy as follows:

Level 1 – applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. These Level 1 assets and liabilities include FactSet’s corporate money market funds that are classified as cash equivalents.

Level 2 – applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. The Company’s certificates of deposit and derivative instruments are classified as Level 2.

Level 3 – applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. There were no Level 3 assets or liabilities held by FactSet as of February 28, 2013 or August 31, 2012.

(b) Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables shows by level within the fair value hierarchy the Company’s assets and liabilities that are measured at fair value on a recurring basis at February 28, 2013 and August 31, 2012 (in thousands):

	Fair Value Measurements at Reporting Date Using
February 28, 2013	Level 1		Level 2		Level 3		Total
Assets
Corporate money market funds (1)	$	120,566	$	0	$	0	$	120,566
Certificates of deposit (2)		0		14,827		0		14,827
Total assets measured at fair value	$	120,566	$	14,827	$	0	$	135,393

Liabilities
Derivative instruments (3)	$	0	$	287	$	0	$	287
Total liabilities measured at fair value	$	0	$	287	$	0	$	287

	Fair Value Measurements at Reporting Date Using
August 31, 2012	Level 1		Level 2		Level 3		Total
Assets
Corporate money market funds (1)	$	160,169	$	0	$	0	$	160,169
Certificates of deposit (2)		0		13,919		0		13,919
Total assets measured at fair value	$	160,169	$	13,919	$	0	$	174,088

Liabilities
Derivative instruments (3)	$	0	$	2,374	$	0	$	2,374
Total liabilities measured at fair value	$	0	$	2,374	$	0	$	2,374

(1)

The Company’s corporate money market funds are traded in an active market and the net asset value of each fund on the last day of the quarter is used to determine its fair value. As such, the Company’s corporate money market funds are classified as Level 1 and included in cash and cash equivalents on the consolidated balance sheet.

(2)

The Company’s certificates of deposit held for investment are not debt securities and are classified as Level 2. These certificates of deposit have original maturities greater than three months, but less than one year and, as such, are classified as investments (short-term) on the Company’s consolidated balance sheet.

(3)

The Company utilizes the income approach to measure fair value for its derivative instruments (foreign exchange forward contracts). The income approach uses pricing models that rely on market observable inputs such as spot, forward and interest rates, as well as credit default swap spreads and therefore are classified as Level 2.

The Company did not have any transfers between Level 1 and Level 2 fair value measurements during the periods presented.

Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s Consolidated Balance Sheets at February 28, 2013 and August 31, 2012 as follows (in thousands):

	Fair Value Measurements at Reporting Date Using
February 28, 2013	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	120,566	$	0	$	0	$	120,566
Investments (short-term)		0		14,827		0		14,827
Total assets measured at fair value	$	120,566	$	14,827	$	0	$	135,393

Accounts payable and accrued liabilities (derivative liabilities)	$	0	$	287	$	0	$	287
Total liabilities measured at fair value	$	0	$	287	$	0	$	287

	Fair Value Measurements at Reporting Date Using
August 31, 2012	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	160,169	$	0	$	0	$	160,169
Investments (short-term)		0		13,919		0		13,919
Total assets measured at fair value	$	160,169	$	13,919	$	0	$	174,088

Accounts payable and accrued liabilities (derivative liabilities)	$	0	$	2,374	$	0	$	2,374
Total liabilities measured at fair value	$	0	$	2,374	$	0	$	2,374

Certain assets, including goodwill and intangible assets, and liabilities, are measured at fair value on a non-recurring basis; that is, the assets and liabilities are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances such as when they are deemed to be other-than-temporarily impaired. The fair values of these non-financial assets and liabilities are determined based on valuation techniques using the best information available, and may include quoted market prices, market comparables, and discounted cash flow projections. An impairment charge is recorded when the cost exceeds its fair value and this condition is determined to be other-than-temporary. During the three and six months ended February 28, 2013, no fair value adjustments or material fair value measurements were required for the Company’s non-financial assets or liabilities.

- Definition

The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis.

+ References

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+ Details

Note 5. Cash, Cash Equivalents and Investments

6 Months Ended

Feb. 28, 2013

Cash and Cash Equivalents Disclosure [Text Block]

5. CASH, CASH EQUIVALENTS AND INVESTMENTS

Cash and Cash Equivalents – consist of demand deposits and corporate money market funds with original maturities of three months or less at the date of acquisition and are reported at fair value. There were no gross unrealized gains or losses within the Company’s cash and cash equivalents at February 28, 2013 and August 31, 2012, respectively.

Investments – consist of certificates of deposit with original maturity dates ranging from nine months to twelve months from purchase date. These certificates of deposit are held for investment and are not debt securities. For the three and six months ended February 28, 2013, interest income earned from the certificates of deposit was $0.3 million and $0.7 million, respectively.

The Company’s cash, cash equivalents and investments portfolio did not experience any realized or unrealized losses as a result of counterparty credit risk or ratings change during fiscal 2013 and 2012.

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References

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+ Details

Note 6. Derivative Instruments

6 Months Ended

Feb. 28, 2013

Derivative Instruments and Hedging Activities Disclosure [Text Block]

6. DERIVATIVE INSTRUMENTS

Foreign Exchange Risk Management

FactSet conducts business outside the U.S. in several currencies including the British Pound Sterling, Euro, Japanese Yen, Indian Rupee and Philippine Peso. As such, it is exposed to movements in foreign currency exchange rates compared to the U.S. dollar. To manage the exposures related to the effects of foreign exchange rate fluctuations, the Company utilizes derivative instruments (foreign currency forward contracts). The Company’s primary objective in holding derivatives is to reduce the volatility of earnings and cash flows associated with changes in foreign currency. The Company does not enter into foreign exchange forward contracts for trading or speculative purposes.

Cash Flow Hedges

FactSet enters into foreign currency forward contracts to reduce the effects of foreign currency fluctuations. In designing a specific hedging approach, FactSet considered several factors, including offsetting exposures, significance of exposures, forecasting risk and potential effectiveness of the hedge. The gains and losses on foreign currency forward contracts offset the variability in operating expenses associated with currency movements. There was no discontinuance of cash flow hedges during the three months ended February 28, 2013 and February 29, 2012, respectively, and as such, no corresponding gains or losses were reclassified into earnings. The changes in fair value for these foreign currency forward contracts are initially reported as a component of accumulated other comprehensive loss (“AOCL”) and subsequently reclassified into operating expenses when the hedged exposure affects earnings.

As of February 28, 2013 FactSet maintained foreign currency forward contracts to hedge approximately 75% of its Indian Rupee exposure through the end of the first quarter of fiscal 2015 and 40% of its net British Pound exposure through the end of the second quarter of fiscal 2014. As of February 28, 2013, there were no outstanding forward contracts to hedge the Company’s Euro exposure. At February 28, 2013 the notional principal and fair value of foreign exchange contracts to purchase Indian Rupees with U.S. dollars was Rs.1.9 billion and ($0.1) million, respectively. At February 28, 2013 the notional principal and fair value of foreign exchange contracts to purchase British Pounds with U.S. dollars was £13.7 million and ($0.2) million, respectively.

The following is a summary of all hedging positions and corresponding fair values (in thousands):

	Gross Notional Value				Fair Value Asset (Liability)
Currency Hedged (in U.S. dollars)	February 28, 2013		Aug 31, 2012		February 28, 2013			Aug 31, 2012
Euro	$	-	$	10,160	$	-		$	60
Indian Rupee		32,742		36,286		(98	)		(2,434	)
British Pound		20,875		-		(189	)		-
Total	$	53,617	$	46,446	$	(287	)	$	(2,374	)

Counterparty Credit Risk

As a result of the use of derivative instruments, the Company is exposed to counterparty credit risk. FactSet has incorporated counterparty risk into the fair value of its derivative assets and its own credit risk into the value of the Company’s derivative liabilities. FactSet calculates credit risk from observable data related to credit default swaps (“CDS”) as quoted by publicly available information. Counterparty risk is represented by CDS spreads related to the senior secured debt of the respective bank with whom FactSet has executed these derivative transactions. Because CDS spread information is not available for FactSet, the Company’s credit risk is determined based on using a simple average of CDS spreads for peer companies.

To mitigate counterparty credit risk, FactSet enters into contracts with large financial institutions. The Company regularly reviews its credit exposure balances as well as the creditworthiness of the counterparties. The Company does not expect any losses as a result of default of its counterparties.

Fair Value of Derivative Instruments

The following tables provide a summary of the fair value amounts of derivative instruments and gains and losses on derivative instruments (in thousands):

Designation of Derivatives	Balance Sheet Location	Feb 28, 2013		Aug 31, 2012
Derivatives designated as hedging instruments	Liabilities: Foreign Currency Forward Contracts
	Accounts payable and accrued expenses	$	287	$	2,374

All derivatives were designated as hedging instruments as of February 28, 2013 and August 31, 2012, respectively.

Derivatives in Cash Flow Hedging Relationships for the three months ended February 28, 2013 and February 29, 2012 (in thousands):

	Gain Recognized in AOCL on Derivatives (Effective Portion)				Location of Gain (Loss) Reclassified from AOCL into Income	Gain (Loss) Reclassified from AOCL into Income (Effective Portion)
Derivatives in Cash Flow Hedging Relationships	2013		2012		(Effective Portion)	2013		2012
Foreign currency forward contracts	$	178	$	598	SG&A	$	94	$	(412	)

Derivatives in Cash Flow Hedging Relationships for the six months ended February 28, 2013 and February 29, 2012 (in thousands):

	Gain (Loss) Recognized in AOCL on Derivatives (Effective Portion)					Location of (Loss) Gain Reclassified from AOCL into Income	(Loss) Gain Reclassified from AOCL into Income (Effective Portion)
Derivatives in Cash Flow Hedging Relationships	2013		2012			(Effective Portion)	2013			2012
Foreign currency forward contracts	$	974	$	(998	)	SG&A	$	(397	)	$	108

Note: No amount of ineffectiveness was recorded in the Consolidated Statements of Income for these designated cash flow hedges and all components of each derivative’s gain or loss was included in the assessment of hedge effectiveness.

Accumulated Unrealized Loss on Cash Flow Hedges

The following table provides a summary of the activity associated with all of the Company’s designated cash flow hedges reflected in AOCL (in thousands and net of tax):

Beginning balance at August 31, 2012	$	(1,551	)
Changes in fair value		974
Realized loss reclassified to earnings		397
Ending balance at February 28, 2013	$	(180	)

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

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+ Details

Note 7. Segment Information

6 Months Ended

Feb. 28, 2013

Segment Reporting Disclosure [Text Block]

7. SEGMENT INFORMATION

Operating segments are defined as components of an enterprise that engage in business activities from which it may earn revenues and incur expenses, whose operating results are regularly reviewed by the enterprise’s chief operating decision maker (“CODM”) to make decisions about resources to be allocated to the segment and assess its performance, and for which discrete financial information is available. FactSet’s CODM is its Chief Executive Officer, who is responsible for making decisions about resources allocated amongst the operating segments based on actual results.

FactSet’s operating segments are aligned with how the Company, including its CODM, manages the business and the demographic markets in which FactSet serves. The Company’s internal financial reporting structure is based on three segments; U.S., Europe and Asia Pacific. FactSet believes this alignment helps it better manage the business and view the markets the Company serves, which are centered on providing integrated global financial and economic information. Sales, consulting, data collection and software engineering are the primary functional groups within the U.S., Europe and Asia Pacific segments that provide global financial and economic information to investment managers, investment banks and other financial services professionals. The U.S. segment services finance professionals including financial institutions throughout the Americas, while the European and Asia Pacific segments service investment professionals located throughout Europe and Asia, respectively.

The European segment is headquartered in London, England and maintains office locations in France, Germany, the Netherlands, Dubai and Italy. The Asia Pacific segment is headquartered in Tokyo, Japan with office locations in Hong Kong, Australia and Mumbai. Segment revenues reflect direct sales to clients based in their respective geographic locations. There are no intersegment or intercompany sales of the FactSet service. Each segment records compensation, including stock-based compensation, data collection costs, amortization of intangible assets, depreciation of furniture and fixtures, amortization of leasehold improvements, communication costs, professional fees, rent expense, travel, marketing, office and other direct expenses. Expenditures associated with the Company’s data centers and corporate headquarters charges are recorded by the U.S. segment and are not allocated to the other segments. The content collection centers located in India and the Philippines benefit all of the Company’s operating segments and thus the expenses incurred at these locations are allocated to each segment based on a percentage of revenues. Of the total $244 million of goodwill reported by the Company at February 28, 2013, 69% was recorded in the U.S. segment, 30% in the European segment and the remaining 1% in the Asia Pacific segment.

The following reflects the results of operations of the segments consistent with the Company’s management system. These results are used, in part, by management, both in evaluating the performance of, and in allocating resources to, each of the segments (in thousands).

For the three months ended February 28, 2013	U.S.		Europe		Asia Pacific		Total
Revenues from clients	$	146,034	$	51,650	$	15,399	$	213,083
Segment operating profit		24,525		24,219		7,420		56,164
Total assets		441,575		176,317		52,086		669,978
Capital expenditures		2,032		164		791		2,987

For the three months ended February 29, 2012	U.S.		Europe		Asia Pacific		Total
Revenues from clients	$	136,415	$	48,824	$	14,132	$	199,371
Segment operating profit		37,565		22,536		7,016		67,117
Total assets		358,963		258,805		46,056		663,824
Capital expenditures		4,255		156		179		4,590

For the six months ended February 28, 2013	U.S.		Europe		Asia Pacific		Total
Revenues from clients	$	289,975	$	103,280	$	30,912	$	424,167
Segment operating profit		64,125		48,942		14,181		127,248
Capital expenditures		5,309		717		3,058		9,084

For the six months ended February 29, 2012	U.S.		Europe		Asia Pacific		Total
Revenues from clients	$	270,892	$	96,929	$	27,998	$	395,819
Segment operating profit		74,001		46,317		13,552		133,870
Capital expenditures		9,867		211		566		10,644

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Note 8. Business Combinations

6 Months Ended

Feb. 28, 2013

Business Combination Disclosure [Text Block]

8. BUSINESS COMBINATIONS

StreetAccount

On June 29, 2012, FactSet acquired StreetAccount LLC (“SA”) to complement the Company's news offering with distilled and crucial market moving information for buy-side and sell-side institutions. Founded in 2003, SA is known for its timely and informative news summaries and provides investment professionals with an efficient method for managing news flow. The SA service includes real-time company updates, portfolio and sector filtering, email alerts, and market summaries. Content is written by financial professionals and can be customized for portfolio, index, sector, market, time of day (i.e., Overnight Summaries), and category (i.e., Top Stories, Market Summaries, Economic, M&A). As of the date of acquisition, SA had annual subscriptions of $11.4 million and employed 49 individuals.

As of the date of acquisition, SA did not have a significant international presence and FactSet believes it can leverage its international network to sell SA outside the U.S. as many of their current clients would like to see the SA news offering increase coverage in Europe and Asia. Additionally, the Company is now able to integrate proprietary content through this new channel by providing key corporate and economic data to the news team at StreetAccount for integration into their newswire. The opportunity for FactSet to grow by providing proprietary financial news to clients worldwide contributed to a purchase price in excess of fair value of the StreetAccount net tangible and intangible assets. As a result, FactSet recorded goodwill in connection with this transaction.

The total purchase price of the acquisition is as follows (in thousands):

Cash consideration	$	21,633
Fair value of FactSet stock issued		3,974
Working capital		711
Total purchase price	$	26,318

Allocation of the purchase price to the assets acquired and liabilities assumed was finalized for this acquisition in the first quarter of fiscal 2013. The total purchase price was allocated to StreetAccount’s net tangible and intangible assets based upon their estimated fair value as of the date of acquisition.

Based upon the purchase price and the valuation, the allocation is as follows (in thousands):

Tangible assets acquired	$	3,584
Amortizable intangible assets
Client relationships		2,822
Software technology		2,332
Data content		613
Non-compete agreements		404
Trade name		186
Goodwill		21,997
Total assets acquired		31,938
Liabilities assumed		(5,620	)
Net assets acquired	$	26,318

Intangible assets of $6.4 million have been allocated to amortizable intangible assets consisting of client relationships, amortized over seven years using an accelerated amortization method; software technology, amortized over five years using a straight-line amortization method; data content, amortized over three years using a straight-line amortization method; non-compete agreements, amortized over four years using an accelerated amortization method; and trade name, amortized over two years using a straight-line amortization method.

Goodwill totaling $22.0 million represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired. Goodwill will not be amortized, but tested for impairment at least annually. Goodwill generated from the StreetAcount acquisition is included in the U.S. segment and is deductible for income tax purposes. The results of operations of StreetAccount have been included in the Company’s Consolidated Statement of Income since the completion of the acquisition on June 29, 2012 and did not have a material impact on the first and second quarter of fiscal 2013. Pro forma information has not been presented because the effect of this acquisition was not material on the Company’s consolidated financial results.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

Note 9. Goodwill

6 Months Ended

Feb. 28, 2013

Goodwill Disclosure [Text Block]

9. GOODWILL

There was no goodwill acquired during the first six months of fiscal 2013. Changes in the carrying amount of goodwill by segment for the six months ended February 28, 2013 are as follows (in thousands):

	U.S.		Europe			Asia Pacific			Total
Balance at August 31, 2012	$	167,817	$	73,806		$	4,168		$	245,791
Purchase price adjustments		5		0			0			5
Foreign currency translations		0		(1,528	)		(630	)		(2,158	)
Balance at February 28, 2013	$	167,822	$	72,278		$	3,538		$	243,638

The increase in goodwill within the U.S segment during the first six months of fiscal 2013 was due to FactSet finalizing the working capital of StreetAccount, which was acquired on June 29, 2012.

Goodwill is not amortized as it has an estimated infinite life. At least annually, the Company evaluates goodwill at the reporting unit level for potential impairment. Goodwill is tested for impairment based on the present value of discounted cash flows, and, if impaired, written down to fair value based on discounted cash flows. The Company has three reporting units, which are consistent with the operating segments reported because there is no discrete financial information available for the subsidiaries within each operating segment. The Company’s reporting units evaluated for potential impairment were U.S., Europe and Asia Pacific, which reflects the level of internal reporting the Company uses to manage its business and operations. The Company performed an annual goodwill impairment test during the fourth quarter of fiscal years 2012 and 2011, which determined that there were no reporting units that were deemed at risk. The fair value of each of the Company’s reporting units significantly exceeded carrying value, thus there had been no impairment.

Note 10. Intangible Assets

6 Months Ended

Feb. 28, 2013

Intangible Assets Disclosure [Text Block]

10. INTANGIBLE ASSETS

FactSet’s identifiable intangible assets consist of acquired content databases, client relationships, software technology, non-compete agreements and trade names resulting from previous acquisitions, which have been fully integrated into the Company’s operations. The weighted average useful life of FactSet’s acquired identifiable intangible assets at February 28, 2013 was 11.6 years.

The Company amortizes intangible assets over their estimated useful lives. Amortizable intangible assets are tested for impairment based on undiscounted cash flows, and, if impaired, written down to fair value based on either discounted cash flows. No impairment of intangible assets has been identified during any of the periods presented. The intangible assets have no assigned residual values.

The gross carrying amounts and accumulated amortization totals related to the Company’s identifiable intangible assets are as follows (in thousands):

At February 28, 2013	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Data content	$	48,668	$	20,483	$	28,185
Client relationships		22,814		15,134		7,680
Software technology		20,832		18,811		2,021
Non-compete agreements		2,154		1,051		1,103
Trade names		758		602		156
Total	$	95,226	$	56,081	$	39,145

At August 31, 2012	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Data content	$	49,120	$	18,521	$	30,599
Client relationships		22,841		14,089		8,752
Software technology		20,892		18,482		2,410
Non-compete agreements		2,154		810		1,344
Trade names		758		492		266
Total	$	95,765	$	52,394	$	43,371

There were no intangible assets acquired during the first six months of fiscal 2013. The change in the gross carrying amount of intangible assets at February 28, 2013 as compared to August 31, 2012 was due to foreign currency translations.

Amortization expense recorded for intangible assets was $1.9 million and $1.8 million for the three months ended February 28, 2013 and February 29, 2012, respectively. Amortization expense recorded for intangible assets was $3.8 million and $3.7 million for the six months ended February 28, 2013 and February 29, 2012, respectively. As of February 28, 2013, estimated intangible asset amortization expense for each of the next five years and thereafter are as follows (in thousands):

Fiscal Year	Estimated Amortization Expense
2013 (remaining six months)	$	3,285
2014		5,955
2015		5,027
2016		3,382
2017		3,247
Thereafter		18,249
Total	$	39,145

Note 11. Common Stock and Earnings Per Share

6 Months Ended

Feb. 28, 2013

Earnings Per Share [Text Block]

11. COMMON STOCK AND EARNINGS PER SHARE

On February 21, 2013, FactSet’s Board of Directors approved a regular quarterly dividend of $0.31 per share, or $1.24 per share per annum. The cash dividend of $13.5 million was paid on March 19, 2013, to common stockholders of record on February 28, 2013. Shares of common stock outstanding were as follows (in thousands):

	Six Months Ended
	February 28, 2013			February 29, 2012

Balance at September 1		44,279			45,055
Common stock issued for employee stock plans		780			364
Repurchase of common stock		(1,480	)		(658	)
Balance at February 28, 2013 and February 29, 2012, respectively		43,579			44,761

A reconciliation of the weighted average shares outstanding used in the basic and diluted earnings per share computations is as follows (in thousands, except per share data):

	Net Income (Numerator)		Weighted Average Common Shares (Denominator)		Per Share Amount
For the three months ended February 28, 2013
Basic EPS
Income available to common stockholders	$	44,539		43,813	$	1.02
Diluted EPS
Dilutive effect of stock options and restricted stock				642
Income available to common stockholders plus assumed conversions	$	44,539		44,455	$	1.00
For the three months ended February 29, 2012
Basic EPS
Income available to common stockholders	$	46,746		44,880	$	1.04
Diluted EPS
Dilutive effect of stock options and restricted stock				827
Income available to common stockholders plus assumed conversions	$	46,746		45,707	$	1.02
For the six months ended February 28, 2013
Basic EPS
Income available to common stockholders	$	94,307		44,065	$	2.14
Diluted EPS
Dilutive effect of stock options and restricted stock				723
Income available to common stockholders plus assumed conversions	$	94,307		44,788	$	2.11
For the six months ended February 29, 2012
Basic EPS
Income available to common stockholders	$	92,290		44,993	$	2.05
Diluted EPS
Dilutive effect of stock options and restricted stock				979
Income available to common stockholders plus assumed conversions	$	92,290		45,972	$	2.01

Dilutive potential common shares consist of stock options and unvested restricted stock awards. The number of stock options excluded from the calculation of diluted earnings per share for the three months ended February 28, 2013 and February 29, 2012 was 476,657 and 440,515, respectively, because their inclusion would have been anti-dilutive. The number of stock options excluded from the calculation of diluted earnings per share for the six months ended February 28, 2013 and February 29, 2012 was 465,332 and 300,651, respectively, because their inclusion would have been anti-dilutive. The number of restricted stock awards excluded from the calculation of diluted earnings per share for the three and six months ended February 28, 2013 and February 29, 2012 was 30,456 and 30,090, respectively.

For the three and six months ended February 28, 2013 the number of performance-based stock option grants excluded from the calculation of diluted earnings per share was 1,920,874. Similarly, for the three and six months ended February 29, 2012, the number of performance-based stock option grants excluded from the calculation of diluted earnings per share was 2,323,117. Performance-based stock options are omitted from the calculation of diluted earnings per share until the performance criteria have been met. The criteria had not yet been met at February 28, 2013 and February 29, 2012 for these performance-based stock options.

Note 12. Stockholders' Equity

6 Months Ended

Feb. 28, 2013

Stockholders' Equity Note Disclosure [Text Block]

12. STOCKHOLDERS’ EQUITY

Preferred Stock

At February 28, 2013 and August 31, 2012, there were 10,000,000 shares of preferred stock ($.01 par value per share) authorized, of which no shares were issued and outstanding. FactSet’s Board of Directors may from time to time authorize the issuance of one or more series of preferred stock and, in connection with the creation of such series, determine the characteristics of each such series including, without limitation, the preference and relative, participating, optional or other special rights, and the qualifications, limitations or restrictions of the series.

Common Stock

At February 28, 2013 and August 31, 2012, there were 150,000,000 shares of common stock ($.01 par value per share) authorized, of which 46,430,988 and 45,599,754 shares were issued, respectively. The authorized shares of common stock are issuable for any proper corporate purpose, including future stock splits, stock dividends, acquisitions, raising equity capital or to adopt additional employee benefit plans.

Treasury Stock

At February 28, 2013 and August 31, 2012, there were 2,851,611 and 1,320,540 shares of treasury stock (at cost) outstanding, respectively. As a result, 43,579,377 and 44,279,214 shares of FactSet common stock were outstanding at February 28, 2013 and August 31, 2012, respectively.

Share Repurchase Program

During the first six months of fiscal 2013, the Company repurchased 1,480,000 shares for $134.3 million under the existing share repurchase program leaving $55.5 million authorized for future share repurchases at February 28, 2013. Repurchases will be made from time to time in the open market and privately negotiated transactions, subject to market conditions. No minimum number of shares to be repurchased has been fixed. There is no timeframe to complete the repurchase program and it is expected that share repurchases will be paid using existing and future cash generated by operations. During the first six months of fiscal 2012, the Company repurchased 657,800 shares for $59.6 million under the share repurchase program.

Restricted Stock

Restricted stock awards entitle the holder to shares of common stock as the awards vest over time. FactSet did not grant any restricted stock awards during the first six months of fiscal 2013 and 2012. Approximately 148,969 of previously granted restricted stock awards vested during fiscal 2013 and are included in common stock outstanding as of February 28, 2013 (less 50,144 shares repurchased from employees to cover their cost of taxes upon vesting of the restricted stock).

Dividends

The Company’s Board of Directors declared the following historical dividends:

Declaration Date	Dividends Per Share of Common Stock		Type	Record Date	Total $ Amount (in thousands)		Payment Date
February 21, 2013	$	0.31	Regular (cash)	February 28, 2013	$	13,510	March 19, 2013
November 15, 2012	$	0.31	Regular (cash)	November 30, 2012	$	13,746	December 18, 2012
August 8, 2012	$	0.31	Regular (cash)	August 31, 2012	$	13,727	September 18, 2012
May 8, 2012	$	0.31	Regular (cash)	May 31, 2012	$	13,893	June 19, 2012
February 14, 2012	$	0.27	Regular (cash)	February 29, 2012	$	12,085	March 20, 2012
November 10, 2011	$	0.27	Regular (cash)	November 30, 2011	$	12,181	December 20, 2011
August 11, 2011	$	0.27	Regular (cash)	August 31, 2011	$	12,165	September 20, 2011
May 9, 2011	$	0.27	Regular (cash)	May 31, 2011	$	12,374	June 21, 2011
February 9, 2011	$	0.23	Regular (cash)	February 28, 2011	$	10,612	March 15, 2011

All of the above cash dividends were paid from existing cash resources. Future dividend payments will depend on the Company’s earnings, capital requirements, financial condition and other factors considered relevant by the Company and is subject to final determination by the Company’s Board of Directors.

Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss are as follows (in thousands):

	Feb 28, 2013			Aug 31, 2012
Accumulated unrealized loss on cash flow hedges, net of tax	$	(180	)	$	(1,551	)
Accumulated foreign currency translation adjustments		(22,832	)		(21,175	)
Total accumulated other comprehensive loss	$	(23,012	)	$	(22,726	)

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Note 13. Employee Stock Option and Retirement Plans

6 Months Ended

Feb. 28, 2013

Employee Stock Option And Retirement Plans [Text Block]

13. EMPLOYEE STOCK OPTION AND RETIREMENT PLANS

Stock Option Awards

Options granted without performance conditions under the Company’s stock option plans expire either seven or ten years from the date of grant and the majority vest at a rate of 20% after the first year and 1.67% per month thereafter for years two through five. Options become vested and exercisable provided the employee continues employment with the Company through the applicable vesting date and remain exercisable until expiration or cancellation. The majority of the options granted with performance conditions expire either seven or ten years from the date of grant and vest at a rate of 40% after the first two years and 1.67% per month thereafter for years three through five. Options are not transferable or assignable other than by will or the laws of descent and distribution. During the grantee’s lifetime, they may be exercised only by the grantee.

During the first six months of fiscal 2013, FactSet granted 1,656,185 stock option awards at a weighted average exercise price of $92.22 to existing employees of the Company.

A summary of stock option activity is as follows (in thousands, except per share data):

	Number Outstanding			Weighted Average Exercise Price Per Share
Balance at August 31, 2012		6,083		$	64.76
Granted – non performance-based		635			92.22
Granted – performance-based		1,012			92.22
Exercised		(253	)		46.79
Forfeited		(12	)		85.28
Balance at November 30, 2012		7,465		$	71.39
Granted – non performance-based		9			92.55
Granted – non-employee Directors grant		19			91.06
Exercised		(390	)		42.44
Forfeited		(14	)		88.63
Balance at February 28, 2013		7,089		$	73.03

The total number of in-the-money options exercisable as of February 28, 2013 was 3.3 million with a weighted average exercise price of $56.28. As of August 31, 2012, 2.8 million in-the-money outstanding options were exercisable with a weighted average exercise price of $48.17. The aggregate intrinsic value of in-the-money stock options exercisable at February 28, 2013 and August 31, 2012 was $134.8 million and $125.4 million, respectively. Aggregate intrinsic value represents the difference between the Company’s closing stock price of $97.29 at February 28, 2013 and the exercise price multiplied by the number of options exercisable as of that date. The total pre-tax intrinsic value of stock options exercised during the three months ended February 28, 2013 and February 29, 2012 was $18.5 million and $7.2 million, respectively. The total pre-tax intrinsic value of stock options exercised during the six months ended February 28, 2013 and February 29, 2012 was $30.2 million and $18.5 million, respectively.

Performance-based Stock Options

Performance-based stock options require management to make assumptions regarding the likelihood of achieving Company performance targets. The number of performance-based options that vest will be predicated on the Company achieving performance levels for both organic annual subscription value (“ASV”) and diluted earnings per share during the two fiscal years subsequent to the date of grant. Dependent on the financial performance levels attained by FactSet during the two subsequent fiscal years, 0%, 20%, 60% or 100% of the performance-based stock options will vest to the grantees of those stock options. However, there is no current guarantee that such options will vest in whole or in part.

November 2011 Annual Employee Performance-based Option Grant Review

In November 2011, FactSet granted 665,551 performance-based employee stock options. The number of performance-based options that vest is based on the Company achieving performance levels for both organic ASV and diluted earnings per share during the two fiscal years ended August 31, 2013. At February 28, 2013, the Company believed that it was not probable FactSet would achieve the required ASV and diluted earnings per share growth because the year over year ASV growth rate decreased to 6.3% at February 28, 2013. As such, the Company estimated that none (0%) of the performance-based stock options will vest. However, a change in the actual financial performance levels achieved over the next 6 months could result in the following changes to the Company’s current estimate of the vesting percentage and related expense (in thousands):

Vesting Percentage	Total Unamortized Stock-based Compensation Expense at February 28, 2013		Cumulative Catch-up Adjustment*		Average Remaining Quarterly Expense to be Recognized
0%	$	0	$	0	$	0
20%	$	2,178	$	1,462	$	148
60%	$	6,534	$	4,386	$	444
100%	$	10,890	$	7,310	$	740

* Amounts represent the cumulative catch-up adjustment to be recorded if there was a change in the vesting percentage as of February 28, 2013.

November 2012 Annual Employee Performance-based Option Grant Review

In November 2012, FactSet granted 1,011,510 performance-based employee stock options. The number of performance-based options that vest is based on the Company achieving performance levels for both organic ASV and diluted earnings per share during the two fiscal years ended August 31, 2014. At February 28, 2013, the Company estimated that 20% or 202,302 of the performance-based stock options would vest which results in unamortized stock-based compensation expense of $4.3 million to be recognized over the remaining vesting period. However, a change in the actual financial performance levels achieved over the next 6 quarters could result in the following changes to the Company’s current estimate of the vesting percentage and related expense (in thousands):

Vesting Percentage	Total Unamortized Stock-based Compensation Expense at February 28, 2013		Cumulative Catch-up Adjustment*			Average Remaining Quarterly Expense to be Recognized
0%	$	0	$	(477	)	$	0
20%	$	4,271	$	0		$	229
60%	$	12,813	$	954		$	687
100%	$	21,355	$	1,908		$	1,145

* Amounts represent the cumulative catch-up adjustment to be recorded if there was a change in the vesting percentage as of February 28, 2013.

July 2012 Performance-based Option Grant Review

In July 2012, FactSet granted 241,546 performance-based employee stock options. The number of performance-based options that vest is dependent upon future StreetAccount user growth through August 31, 2017. The five year performance measurement period is based on growing usage of FactSet and StreetAccount. At February 28, 2013, FactSet estimated that 20% or 48,309 of the performance-based stock options will vest based on forecasted StreetAccount user growth, which results in unamortized stock-based compensation expense of $1.3 million to be recognized over the remaining vesting period of approximately 2.5 years. A change in the actual financial performance levels achieved by StreetAccount in future fiscal years could result in the following changes to the current estimate of the vesting percentage and related expense (in thousands):

Vesting Percentage	Cumulative Catch-up Adjustment*			Remaining Expense to be Recognized
0%	$	(337	)	$	-
20%	$	-		$	1,263
40%	$	206		$	2,657
60%	$	462		$	4,001
80%	$	691		$	5,372
100%	$	982		$	6,681

* Amounts represent the cumulative catch-up adjustment to be recorded if there was a change in the vesting percentage as of February 28, 2013.

Market Metrics Performance-based Option Grant

In connection with the acquisition of the Market Metrics business in June 2010, FactSet granted 746,415 performance-based stock options, which would vest only if accelerated stretch revenue targets were achieved related to the Market Metrics business and option holders remain employed by FactSet. These options vested in the second quarter of fiscal 2013 when the Market Metrics business accelerated to achieve the stretch revenue growth targets established on the date of grant, resulting in a pre-tax stock-based compensation charge of $15.7 million. The pre-tax stock-based compensation charge of $15.7 million was equal to the grant-date fair value of the stock options awarded at the time of the acquisition and represent a cumulative adjustment from a change in the vesting based on achieving the accelerated revenue targets.

Other Performance-based Option Grants

FactSet granted 204,508 performance-based employee stock options between June 2010 and July 2011 that vest based on achieving certain ASV targets. Of this total, 133,958 vested during the fourth quarter of fiscal 2012, 46,644 vested during the first quarter of fiscal 2013, 6,641 vested during the second quarter of fiscal 2013 and 9,301 were forfeited due to employee terminations. At February 28, 2013, the Company estimated that the remaining 7,964 performance-based stock options will vest based on forecasted ASV growth, resulting in unamortized stock-based compensation expense of $0.1 million to be recognized over the remaining vesting period.

Restricted Stock and Stock Unit Awards

The Company’s option plan permits the issuance of restricted stock and restricted stock units. Restricted stock awards are subject to continued employment over a specified period. There were no restricted stock awards granted during the first six months of fiscal 2013 and 2012.

A summary of restricted stock award activity is as follows (in thousands, except per award data):

	Number Outstanding			Weighted Average Grant Date Fair Value Per Award
Balance at August 31, 2012		383		$	71.34
Granted (restricted stock and stock units)		-		$	-
Vested		(93	)	$	63.23
Canceled/forfeited		(1	)	$	77.38
Balance at November 30, 2012		289		$	73.92
Granted (restricted stock and stock units)		-		$	-
Vested*		(56	)	$	60.66
Canceled/forfeited		(1	)	$	77.61
Balance at February 28, 2013		232		$	77.30

* Of the total 56,254 restricted stock awards that vested during the second quarter of fiscal 2013, 55,572 related to awards granted on February 9, 2010 at the grant date price of $63.09. These restricted stock awards cliff vest 100% after three years (on February 9, 2013). The awards were amortized to expense over the vesting period using the straight-line attribution method. The remaining 682 restricted stock awards that vested during the second quarter of fiscal 2013 were previously granted in July 2011. These restricted stock units were performance-based and cliff vest when certain ASV targets are met. Of the total units originally granted, 205 units vested during the first quarter of fiscal 2013 and 682 vested during the second quarter of fiscal 2013 because FactSet achieved two of the three ASV growth targets. As of February 28, 2013, unamortized stock-based compensation expense of less than $0.1 million is to be amortized to compensation expense over the remaining vesting period.

Share-based Awards Available for Grant

A summary of share-based awards available for grant is as follows (in thousands):

	Share-based Awards Available for Grant under the Employee Option Plan			Share-based Awards Available for Grant under the Non-Employee Directors Plan
Balance at August 31, 2012		4,340			126
Granted – non performance-based options		(635	)		-
Granted – performance-based options		(1,012	)		-
Share-based awards canceled/forfeited*		13			-
Balance at November 30, 2012		2,706			126
Granted – non performance-based options		(9	)		-
Granted – non-employee Directors grant		-			(19	)
Share-based awards canceled/forfeited*		16			-
Balance at February 28, 2013		2,713			107

* Under the Company’s option plan, for each restricted stock award canceled/forfeited, an equivalent of 2.5 shares is added back to the available share-based awards balance.

Employee Stock Purchase Plan

On December 16, 2008, the Company’s stockholders ratified the adoption of the FactSet Research Systems Inc. 2008 Employee Stock Purchase Plan (the “Purchase Plan”). A total of 500,000 shares have been reserved for issuance under the Purchase Plan. There is no expiration date for the Purchase Plan. Shares of FactSet common stock may be purchased by eligible employees under the Purchase Plan in three-month intervals at a purchase price equal to at least 85% of the lesser of the fair market value of the Company’s common stock on either the first day or the last day of each three-month offering period. Employee purchases may not exceed 10% of their gross compensation during an offering period.

During the three months ended February 28, 2013, employees purchased 21,389 shares at a weighted average price of $78.56 as compared to 19,690 shares at a weighted average price of $74.29 in the same period a year ago. During the six months ended February 28, 2013, employees purchased 39,491 shares at a weighted average price of $78.55 as compared to 42,856 shares at a weighted average price of $73.95 in the same period a year ago. At February 28, 2013, 155,560 shares were reserved for future issuance under the Purchase Plan.

401(k) Plan

The Company established a 401(k) Plan (the “401(k) Plan”) in fiscal 1993. The 401(k) Plan is a defined contribution plan covering all full-time, U.S. employees of the Company and is subject to the provisions of the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986. Each year, participants may contribute up to 60% of their eligible annual compensation, subject to annual limitations established by the Internal Revenue Code. The Company matches up to 4% of employees’ earnings, capped at the IRS annual maximum. Company matching contributions are subject to a five year graduated vesting schedule. All full-time, U.S. employees are eligible for the matching contribution by the Company. The Company contributed $3.7 million and $3.1 million in matching contributions to employee 401(k) accounts during the six months ended February 28, 2013 and February 29, 2012, respectively.

Note 14. Stock-Based Compensation

6 Months Ended

Feb. 28, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

14. STOCK-BASED COMPENSATION

Accounting guidance requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including stock options, restricted stock and common shares acquired under employee stock purchases based on estimated fair values of the share awards that are scheduled to vest during the period. As stock-based compensation expense recognized is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Forfeitures were estimated based on historical experience.

The Company recognized total stock-based compensation expense of $21.2 million and $26.4 million during the three and six months ended February 28, 2013, respectively. Similarly, the Company recognized total stock-based compensation expense of $6.0 million and $11.9 million during the three and six months ended February 29, 2012. The fiscal 2013 totals include a pre-tax charge of $15.7 million related to performance-based options granted in connection with the acquisition of Market Metrics in June 2010. These options vested during the second quarter of fiscal 2013 when the Market Metrics business accelerated to achieve stretch revenue growth targets established on the date of grant. As of February 28, 2013, $49.1 million of total unrecognized compensation expense related to non-vested awards is expected to be recognized over a weighted average period of 3.5 years. There was no stock-based compensation capitalized as of February 28, 2013 or August 31, 2012, respectively.

Employee Stock Option Fair Value Determinations

The Company utilizes the lattice-binomial option-pricing model (“binomial model”) to estimate the fair value of new employee stock option grants. The Company’s determination of fair value of stock option awards on the date of grant using the binomial model is affected by the Company’s stock price as well as assumptions regarding a number of variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, interest rates, option forfeitures and employee stock option exercise behaviors.

Fiscal 2013

Q1 2013 – 635,308 non performance-based employee stock options and 1,011,510 performance-based employee stock options were granted at a weighted average exercise price of $92.22 and a weighted average estimated fair value of $26.87 per share.

Q2 2013 – 9,367 non performance-based employee stock options were granted at a weighted average exercise price of $92.55 and a weighted average estimated fair value of $26.69 per share

Fiscal 2012

Q1 2012 – 419,593 non performance-based employee stock options and 665,551 performance-based employee stock options were granted at a weighted average exercise price of $94.84 and a weighted average estimated fair value of $32.08 per share.

Q2 2012 – There were no employee stock options granted during the three months ended February 29, 2012.

The weighted average estimated fair value of employee stock options granted during the first three and six months of fiscal 2013 and 2012 was determined using the binomial model with the following weighted average assumptions:

	Three Months Ended				Six Months Ended
	Feb 28, 2013			Feb 29, 2012	Feb 28, 2013			Feb 29, 2012
Term structure of risk-free interest rate	0.16%	-	1.91%	n/a	0.16%	-	1.91%	0.13%	-	2.41%
Expected life (in years)			7.6	n/a	7.6	–	7.8	7.6	–	7.8
Term structure of volatility	24%	-	33%	n/a	24%	-	33%	30%	-	36%
Dividend yield			1.30%	n/a			1.30%			1.11%
Weighted average estimated fair value			$26.69	n/a			$26.87			$32.08
Weighted average exercise price			$92.55	n/a			$92.22			$94.84
Fair value as a percentage of exercise price			28.8%	n/a			29.1%			33.8%

The risk-free interest rate assumption for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. Expected volatility is based on a combination of historical volatility of the Company’s stock and implied volatilities of publicly traded options to buy FactSet common stock with contractual terms closest to the expected life of options granted to employees. The approach to utilize a mix of historical and implied volatility was based upon the availability of actively traded options on the Company’s stock and the Company’s assessment that a combination of implied volatility and historical volatility is best representative of future stock price trends. The Company uses historical data to estimate option exercises and employee termination within the valuation model. The dividend yield assumption is based on the Company’s history and expectation of dividend payouts. The expected life of employee stock options represents the weighted average period the stock options are expected to remain outstanding and is a derived output of the binomial model. The binomial model estimates employees exercise behavior is based on the option’s remaining vested life and the extent to which the option is in-the-money. The binomial model estimates the probability of exercise as a function of these two variables based on the entire history of exercises and cancellations of all past option grants made by the Company.

Non-Employee Director Stock Option Fair Value Determinations

The 2008 Non-Employee Directors’ Stock Option Plan (the “Directors’ Plan”) provides for the grant of share-based awards, including stock options, to non-employee directors of FactSet. A total of 250,000 shares of FactSet common stock have been reserved for issuance under the Directors’ Plan. The expiration date of the Directors’ Plan is December 1, 2018.

The Company utilizes the Black-Scholes model to estimate the fair value of new non-employee Director stock option grants. The Company’s determination of fair value of share-based payment awards on the date of grant is affected by the Company’s stock price as well as assumptions regarding a number of variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, interest rates, option forfeitures and employee stock option exercise behaviors.

Fiscal 2013

On January 15, 2013, FactSet granted 18,781 stock options to the Company’s non-employee Directors at a weighted average estimated fair value of $24.23 per share, using the Black-Scholes option-pricing model with the following weighted average assumptions:

Risk-free interest rate	0.89	%
Expected life (in years)	5.4
Expected volatility	32	%
Dividend yield	1.30	%

Fiscal 2012

On January 13, 2012, FactSet granted 20,976 stock options to the Company’s non-employee Directors, including a one-time new Director grant of 5,244 stock options for Robin A. Abrams, who was elected to FactSet’s Board of Directors on December 13, 2011. All of the options granted on January 13, 2012 have a weighted average estimated fair value of $24.79 per share, using the Black-Scholes option-pricing model with the following weighted average assumptions:

Risk-free interest rate	0.94	%
Expected life (in years)	5.4
Expected volatility	34	%
Dividend yield	1.11	%

The risk-free interest rate assumption for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. Expected volatility is based on the historical volatility of the Company’s stock. The Company uses historical data to estimate option exercises and non-employee director terminations within the valuation model. The dividend yield assumption is based on the Company’s history and expectation of dividend payouts.

Restricted Stock Fair Value Determinations

Restricted stock granted to employees entitle the holder to shares of common stock as the award vests over time, but not to dividends declared on the underlying shares while the restricted stock is unvested. The grant date fair value of restricted stock awards are measured by reducing the grant date price of FactSet’s share by the present value of the dividends expected to be paid on the underlying stock during the requisite service period, discounted at the appropriate risk-free interest rate. Restricted stock awards are amortized to expense over the vesting period.

There were no restricted stocks awards granted during the three and six months ended February 28, 2013 and February 29, 2012, respectively.

Employee Stock Purchase Plan Fair Value Determinations

The Company uses the Black-Scholes model to calculate the estimated fair value for the employee stock purchase plan. The weighted average estimated fair value of employee stock purchase plan grants during the three months ended February 28, 2013 and February 29, 2012 were $15.18 and $15.97 per share, respectively, with the following weighted average assumptions:

	Three Months Ended
	February 28, 2013			February 29, 2012
Risk-free interest rate		0.08	%		0.05	%
Expected life (in months)		3			3
Expected volatility		9.2	%		12.4	%
Dividend yield		1.34	%		1.21	%

The weighted average estimated fair value of employee stock purchase plan grants during the six months ended February 28, 2013 and February 29, 2012 were $15.44 and $15.69 per share, respectively, with the following weighted average assumptions:

	Six Months Ended
	February 28, 2013			February 29, 2012
Risk-free interest rate		0.09	%		0.03	%
Expected life (in months)		3			3
Expected volatility		9.7	%		15.1	%
Dividend yield		1.33	%		1.21	%

Accuracy of Fair Value Estimates

The Company is responsible for determining the assumptions used in estimating the fair value of its share-based payment awards. The Company’s determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, interest rates, option forfeiture rates and actual and projected employee stock option exercise behaviors. Option-pricing models were developed for use in estimating the value of traded options that have no vesting or hedging restrictions and are fully transferable.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 15. Income Taxes

6 Months Ended

Feb. 28, 2013

Income Tax Disclosure [Text Block]

15. INCOME TAXES

Income tax expense is based on taxable income determined in accordance with current enacted laws and tax rates. Deferred income taxes are recorded for the temporary differences between the financial statement and tax bases of assets and liabilities using currently enacted tax rates.

Provision for Income Taxes

The provision for income taxes is as follows (in thousands):

	Three Months Ended									Six Months Ended
	Feb 28, 2013			Feb 29, 2012			Change			Feb 28, 2013			Feb 29, 2012			Change
U.S. operations	$	41,912		$	57,014			(26.5	) %	$	102,979		$	114,102			(9.7	) %
Non-U.S. operations		14,609			10,599			37.8	%		25,054			20,541			22.0	%
Income before income taxes	$	56,521		$	67,613			(16.4	) %	$	128,033		$	134,643			(4.9	) %
U.S. operations	$	8,988		$	18,707			(52.0	) %	$	28,328		$	38,070			(25.6	) %
Non-U.S. operations		2,994			2,160			38.6	%		5,398			4,283			26.0	%
Total provision for income taxes	$	11,982		$	20,867			(42.6	) %	$	33,726		$	42,353			(20.4	) %
Effective tax rate		21.2	%*		30.9	%					26.3	%**		31.5	%

* On January 1, 2013, the U.S. Congress passed the American Taxpayer Relief Act of 2012 (the “ACT”), which President Obama signed into law on January 2, 2013. While the ACT did not change corporate tax rates, it did reenact the U.S. Federal R&D tax credit, which had previously expired on December 31, 2011. The reenactment of the credit was retroactive to January 1, 2012 and extends through the end of the 2013 calendar year. As a result, discrete income tax benefits of $4.9 million were recognized by the Company during the second quarter of fiscal 2013 because prior to the reenactment of the tax credit, FactSet had not been permitted to factor it into its effective tax rate as it was not currently enacted tax law. The $4.9 million of income tax benefits reduced the Company’s effective tax rate from 29.9% to 21.2% during the second quarter of fiscal 2013.

** In the first quarter of fiscal 2013 FactSet decided to repatriate cash from its wholly owned UK subsidiary. This distribution was completed in fiscal 2013 and resulted in a net tax benefit of approximately $1.3 million during the first six months of fiscal 2013 since the foreign tax credits associated with the distribution were greater than the tax due on the distribution of the foreign earnings.

The components of the provision for income taxes consist of the following (in thousands):

	Six Months Ended
	Feb 28, 2013				Feb 29, 2012
Current
U.S. federal		$	28,205			$	35,702
U.S. state and local			2,408				2,114
Non-U.S.			5,612				4,497
Total current taxes		$	36,225			$	42,313
Deferred
U.S. federal		$	(2,179	)		$	278
U.S. state and local			(106	)			(24	)
Non-U.S.			(214	)			(214	)
Total deferred taxes		$	(2,499	)		$	40
Total provision for income taxes		$	33,726			$	42,353

Deferred Tax Assets and Liabilities

The significant components of deferred tax assets that are recorded in the Consolidated Balance Sheets were as follows (in thousands):

	February 28, 2013			August 31, 2012
Deferred tax assets
Current
Receivable reserve	$	639		$	687
Deferred rent		2,796			3,175
Deferred fees		220			1,223
Net current deferred taxes	$	3,655		$	5,085
Non-current
Depreciation on property, equipment and leasehold improvements	$	4,461		$	2,498
Deferred rent		2,778			2,782
Stock-based compensation		25,843			23,395
Purchased intangible assets, including acquired technology		(7,598	)		(6,801	)
Other		1,361			1,239
Net non-current deferred taxes	$	26,845		$	23,113
Total deferred tax assets	$	30,500		$	28,198

The significant components of deferred tax liabilities that are recorded in the Consolidated Balance Sheets were as follows (in thousands):

	February 28, 2013			August 31, 2012
Deferred tax liabilities (non-current)
Purchased intangible assets, including acquired technology		$	2,892		$	2,936
Stock-based compensation			(391)			(343)
Total deferred tax liabilities (non-current)		$	2,501		$	2,593

As disclosed above, FactSet decided to repatriate cash from its wholly owned UK subsidiary during fiscal 2013, which resulted in a recognized tax benefit of $1.3 million. With the exception of the Company’s UK and French subsidiaries, a provision has not been made for additional U.S. Federal taxes as of February 28, 2013 on undistributed earnings of foreign subsidiaries because FactSet intends to reinvest these funds indefinitely to support foreign growth opportunities. The amount of such undistributed earnings of these foreign subsidiaries included in consolidated retained earnings was immaterial at February 28, 2013 and August 31, 2012. As such, the unrecognized deferred tax liability on those undistributed earnings was immaterial. These earnings could become subject to additional tax if they are remitted as dividends, loaned to FactSet, or upon sale of the subsidiary’s stock.

Unrecognized Tax Positions

Applicable accounting guidance prescribes a comprehensive model for the financial statement recognition, measurement, classification and disclosure of uncertain tax positions that a company has taken or expects to take on a tax return. A company can recognize the financial effect of an income tax position only if it is more likely than not (greater than 50%) that the tax position will prevail upon tax examination, based solely on the technical merits of the tax position. Otherwise, no benefit or expense can be recognized in the consolidated financial statements. The tax benefits recognized are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. Additionally, companies are required to accrue interest and related penalties, if applicable, on all tax exposures for which reserves have been established consistent with jurisdictional tax laws.

As of February 28, 2013, the Company had gross unrecognized tax benefits totaling $5.3 million, including $1.2 million of accrued interest, recorded as non-current taxes payable in the consolidated balance sheet. Unrecognized tax benefits represent tax positions taken on tax returns but not yet recognized in the consolidated financial statements. When applicable, the Company adjusts the previously recorded tax expense to reflect examination results when the position is effectively settled. The Company regularly engages in discussions and negotiations with tax authorities regarding tax matters in various jurisdictions. It is reasonably possible that certain federal, foreign, and state tax matters may be concluded in the next 12 months. However, FactSet has no reason to believe that such audits will result in the payment of additional taxes and/or penalties that would have a material adverse effect on the Company’s results of operations or financial position, beyond current estimates. Any changes in accounting estimates resulting from new developments with respect to uncertain tax positions will be recorded as appropriate. The Company does not currently anticipate that the total amounts of unrecognized tax benefits will significantly change within the next 12 months.

The following table summarizes the changes in the balance of gross unrecognized tax benefits during the first six months of fiscal 2013 (in thousands):

Unrecognized income tax benefits at August 31, 2012	$	5,464
Additions based on tax positions related to the current year		523
Additions for tax positions of prior years		643
Reductions from settlements with taxing authorities		(1,284	)
Unrecognized income tax benefits at February 28, 2013	$	5,346

In the normal course of business, the Company’s tax filings are subject to audit by federal, state and foreign tax authorities. At February 28, 2013, the Company remained subject to examination in the following major tax jurisdictions for the tax years as indicated below:

Major Tax Jurisdictions		Open Tax Years
U.S.
Federal		2009 through 2012
State (various)		2008 through 2012

Europe
France		2010 through 2012
United Kingdom		2011 through 2012

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

+ Details

Note 16. Commitments and Contingencies

6 Months Ended

Feb. 28, 2013

Commitments and Contingencies Disclosure [Text Block]

16. COMMITMENTS AND CONTINGENCIES

Commitments represent obligations, such as those for future purchases of goods or services that are not yet recorded on the balance sheet as liabilities. FactSet records liabilities for commitments when incurred (i.e., when the goods or services are received).

Lease Commitments

At February 28, 2013, the Company leases approximately 193,000 square feet of office space at its headquarters in Norwalk, Connecticut. In addition, FactSet leases office space for its U.S. reportable segment in New York, New York; Boston, Massachusetts; Chicago, Illinois; San Mateo, California; Austin, Texas; Jackson, Wyoming; Atlanta, Georgia; Tuscaloosa, Alabama; Newark, Ridgewood and Piscataway, New Jersey; Manchester, New Hampshire; and Reston, Virginia. The Company’s European segment operates in leased office space in London, England; Paris and Avon, France; Amsterdam, the Netherlands; Frankfurt, Germany; Dubai, United Arab Emirates; and Milan, Italy. Office space in Tokyo, Japan; Hong Kong; Mumbai, India; and Sydney, Australia are leased by FactSet for its Asia Pacific operating segment. The data content collection centers located in Hyderabad, India and Manila, the Philippines benefit all of the Companies operating segments. The leases expire on various dates through 2021. Total minimum rental payments associated with the leases are recorded as rent expense (a component of selling, general and administrative expenses) on a straight-line basis over the periods of the respective non-cancelable lease terms. At February 28, 2013, FactSet leases approximately 805,000 of office space, which the Company believes is adequate for its current needs and that additional space is available for lease to meet any future needs.

During the three months ended February 28, 2013 and February 29, 2012, rent expense (including operating costs) for all operating leases amounted to $9.1 million and $8.7 million, respectively. Rent expense for all operating leases for the first six months of fiscal 2013 and 2012 amounted to $18.4 million and $17.1 million, respectively. Approximately $4.4 million of standby letters of credit have been issued during the ordinary course of business in connection with the Company’s current leased office space as of February 28, 2013. These standby letters of credit contain covenants that, among other things, require the Company to maintain minimum levels of consolidated net worth and certain leverage and fixed charge ratios. As of February 28, 2013, FactSet was in compliance with all covenants contained in the standby letters of credit.

At February 28, 2013, the Company’s lease commitments for office space provide for the following future minimum rental payments under non-cancelable operating leases with remaining terms in excess of one year (in thousands):

Years Ended August 31,	Minimum Lease Payments
2013 (remaining six months)	$	13,856
2014		26,334
2015		21,869
2016		15,755
2017		14,455
Thereafter		35,452
Total	$	127,721

Purchase Commitments with Suppliers

Purchase obligations represent payment due in future periods in respect of commitments to the Company’s various data vendors as well as commitments to purchase goods and services such as telecommunication and computer maintenance services. These purchase commitments are agreements that are enforceable and legally binding on FactSet and that specify all significant terms, including: fixed or minimum quantities to be purchased; fixed, minimum or variable price provisions; and the approximate timing of the transaction. As of August 31, 2012, the Company had total purchase commitments of $52.2 million. There were no material changes in FactSet’s purchase commitments during the first six months of fiscal 2013.

Contingencies

Legal Matters

FactSet accrues non income-tax liabilities for contingencies when management believes that a loss is probable and the amounts can be reasonably estimated, while contingent gains are recognized only when realized. The Company is subject to legal proceedings, claims, and litigation arising in the ordinary course of business, including intellectual property litigation. Based on currently available information at February 28, 2013, FactSet’s management does not believe that the ultimate outcome of these unresolved matters against the Company, individually or in the aggregate, is likely to have a material adverse effect on the Company’s consolidated financial position, its results of operations or its cash flows.

Income Taxes

Uncertain income tax positions are accounted for in accordance with applicable accounting guidance (see Note 15). FactSet is currently under audit by multiple tax authorities. The Company has reserved for potential adjustments to its provision for income taxes that may result from examinations by, or any negotiated agreements with, these tax authorities, and the Company believes that the final outcome of these examinations or agreements will not have a material effect on its results of operations. If events occur which indicate payment of these amounts is unnecessary, the reversal of the liabilities would result in the recognition of tax benefits in the period FactSet determines the liabilities are no longer necessary. If the Company’s estimates of the federal, state, and foreign income tax liabilities are less than the ultimate assessment, a further charge to expense would result.

Indemnifications

As permitted or required under Delaware law and to the maximum extent allowable under that law, FactSet has certain obligations to indemnify its current and former officers and directors for certain events or occurrences while the officer or director is, or was serving, at FactSet’s request in such capacity. These indemnification obligations are valid as long as the director or officer acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the Company, and with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. The maximum potential amount of future payments FactSet could be required to make under these indemnification obligations is unlimited; however, FactSet has a director and officer insurance policy that should mitigate FactSet's exposure and enables FactSet to recover a portion of any future amounts paid. The Company believes the estimated fair value of these indemnification obligations is not material.

Concentrations of Credit Risk

Cash equivalents - Cash and cash equivalents are maintained with several financial institutions. Deposits held with banks may exceed the amount of insurance provided on such deposits. These deposits may be redeemed upon demand and are maintained with financial institutions with reputable credit and therefore bear minimal credit risk. The Company seeks to mitigate its credit risks by spreading such risks across multiple counterparties and monitoring the risk profiles of these counterparties.

Accounts Receivable - Accounts receivable are unsecured and are derived from revenues earned from clients located around the globe. FactSet performs ongoing credit evaluations of its clients and does not require collateral from its clients. The Company maintains reserves for potential write-offs and these losses have historically been within expectations. No single client represented 10% or more of FactSet’s total revenues in any period presented. At February 28, 2013, the Company’s largest individual client accounted for 2% of total subscriptions and annual subscriptions from the ten largest clients did not surpass 15% of total client subscriptions, consistent with August 31, 2012. At February 28, 2013 and August 31, 2012, the receivable reserve was $1.7 and $1.8 million, respectively.

Derivative Instruments - As a result of the use of derivative instruments, the Company is exposed to counterparty credit risk. FactSet has incorporated counterparty risk into the fair value of its derivative assets and its own credit risk into the value of the Company’s derivative liabilities. FactSet calculates credit risk from observable data related to credit default swaps as quoted by publicly available information. Counterparty risk is represented by CDS spreads related to the senior secured debt of the respective bank with whom FactSet has executed these derivative transactions. Because CDS spread information is not available for FactSet, the Company’s credit risk is determined based on using a simple average of CDS spreads for peer companies as determined by FactSet. To mitigate counterparty credit risk, FactSet enters into contracts with large financial institutions and regularly reviews its credit exposure balances as well as the creditworthiness of the counterparties.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 4. Fair Value Measures (Tables)

6 Months Ended

Feb. 28, 2013

Carrying (Reported) Amount, Fair Value Disclosure [Member]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	Fair Value Measurements at Reporting Date Using
February 28, 2013	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	120,566	$	0	$	0	$	120,566
Investments (short-term)		0		14,827		0		14,827
Total assets measured at fair value	$	120,566	$	14,827	$	0	$	135,393

Accounts payable and accrued liabilities (derivative liabilities)	$	0	$	287	$	0	$	287
Total liabilities measured at fair value	$	0	$	287	$	0	$	287

	Fair Value Measurements at Reporting Date Using
August 31, 2012	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	160,169	$	0	$	0	$	160,169
Investments (short-term)		0		13,919		0		13,919
Total assets measured at fair value	$	160,169	$	13,919	$	0	$	174,088

Accounts payable and accrued liabilities (derivative liabilities)	$	0	$	2,374	$	0	$	2,374
Total liabilities measured at fair value	$	0	$	2,374	$	0	$	2,374

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	Fair Value Measurements at Reporting Date Using
February 28, 2013	Level 1		Level 2		Level 3		Total
Assets
Corporate money market funds (1)	$	120,566	$	0	$	0	$	120,566
Certificates of deposit (2)		0		14,827		0		14,827
Total assets measured at fair value	$	120,566	$	14,827	$	0	$	135,393

Liabilities
Derivative instruments (3)	$	0	$	287	$	0	$	287
Total liabilities measured at fair value	$	0	$	287	$	0	$	287

	Fair Value Measurements at Reporting Date Using
August 31, 2012	Level 1		Level 2		Level 3		Total
Assets
Corporate money market funds (1)	$	160,169	$	0	$	0	$	160,169
Certificates of deposit (2)		0		13,919		0		13,919
Total assets measured at fair value	$	160,169	$	13,919	$	0	$	174,088

Liabilities
Derivative instruments (3)	$	0	$	2,374	$	0	$	2,374
Total liabilities measured at fair value	$	0	$	2,374	$	0	$	2,374

Note 6. Derivative Instruments (Tables)

6 Months Ended

Feb. 28, 2013

Schedule of Foreign Exchange Contracts, Statement of Financial Position [Table Text Block]

	Gross Notional Value				Fair Value Asset (Liability)
Currency Hedged (in U.S. dollars)	February 28, 2013		Aug 31, 2012		February 28, 2013			Aug 31, 2012
Euro	$	-	$	10,160	$	-		$	60
Indian Rupee		32,742		36,286		(98	)		(2,434	)
British Pound		20,875		-		(189	)		-
Total	$	53,617	$	46,446	$	(287	)	$	(2,374	)

Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]

Designation of Derivatives	Balance Sheet Location	Feb 28, 2013		Aug 31, 2012
Derivatives designated as hedging instruments	Liabilities: Foreign Currency Forward Contracts
	Accounts payable and accrued expenses	$	287	$	2,374

Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Gain Recognized in AOCL on Derivatives (Effective Portion)				Location of Gain (Loss) Reclassified from AOCL into Income	Gain (Loss) Reclassified from AOCL into Income (Effective Portion)
Derivatives in Cash Flow Hedging Relationships	2013		2012		(Effective Portion)	2013		2012
Foreign currency forward contracts	$	178	$	598	SG&A	$	94	$	(412	)

	Gain (Loss) Recognized in AOCL on Derivatives (Effective Portion)					Location of (Loss) Gain Reclassified from AOCL into Income	(Loss) Gain Reclassified from AOCL into Income (Effective Portion)
Derivatives in Cash Flow Hedging Relationships	2013		2012			(Effective Portion)	2013			2012
Foreign currency forward contracts	$	974	$	(998	)	SG&A	$	(397	)	$	108

Schedule of Cash Flow Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]

Beginning balance at August 31, 2012	$	(1,551	)
Changes in fair value		974
Realized loss reclassified to earnings		397
Ending balance at February 28, 2013	$	(180	)

Note 7. Segment Information (Tables)

6 Months Ended

Feb. 28, 2013

Schedule of Segment Reporting Information, by Segment [Table Text Block]

For the three months ended February 28, 2013	U.S.		Europe		Asia Pacific		Total
Revenues from clients	$	146,034	$	51,650	$	15,399	$	213,083
Segment operating profit		24,525		24,219		7,420		56,164
Total assets		441,575		176,317		52,086		669,978
Capital expenditures		2,032		164		791		2,987

For the three months ended February 29, 2012	U.S.		Europe		Asia Pacific		Total
Revenues from clients	$	136,415	$	48,824	$	14,132	$	199,371
Segment operating profit		37,565		22,536		7,016		67,117
Total assets		358,963		258,805		46,056		663,824
Capital expenditures		4,255		156		179		4,590

For the six months ended February 28, 2013	U.S.		Europe		Asia Pacific		Total
Revenues from clients	$	289,975	$	103,280	$	30,912	$	424,167
Segment operating profit		64,125		48,942		14,181		127,248
Capital expenditures		5,309		717		3,058		9,084

For the six months ended February 29, 2012	U.S.		Europe		Asia Pacific		Total
Revenues from clients	$	270,892	$	96,929	$	27,998	$	395,819
Segment operating profit		74,001		46,317		13,552		133,870
Capital expenditures		9,867		211		566		10,644

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Note 8. Business Combinations (Tables) - StreetAccount [Member]

6 Months Ended

Feb. 28, 2013

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Cash consideration	$	21,633
Fair value of FactSet stock issued		3,974
Working capital		711
Total purchase price	$	26,318

Schedule of Purchase Price Allocation [Table Text Block]

Tangible assets acquired	$	3,584
Amortizable intangible assets
Client relationships		2,822
Software technology		2,332
Data content		613
Non-compete agreements		404
Trade name		186
Goodwill		21,997
Total assets acquired		31,938
Liabilities assumed		(5,620	)
Net assets acquired	$	26,318

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 9. Goodwill (Tables)

6 Months Ended

Feb. 28, 2013

Schedule of Goodwill [Table Text Block]

	U.S.		Europe			Asia Pacific			Total
Balance at August 31, 2012	$	167,817	$	73,806		$	4,168		$	245,791
Purchase price adjustments		5		0			0			5
Foreign currency translations		0		(1,528	)		(630	)		(2,158	)
Balance at February 28, 2013	$	167,822	$	72,278		$	3,538		$	243,638

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Note 10. Intangible Assets (Tables)

6 Months Ended

Feb. 28, 2013

Schedule of Finite-Lived Intangible Assets [Table Text Block]

At February 28, 2013	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Data content	$	48,668	$	20,483	$	28,185
Client relationships		22,814		15,134		7,680
Software technology		20,832		18,811		2,021
Non-compete agreements		2,154		1,051		1,103
Trade names		758		602		156
Total	$	95,226	$	56,081	$	39,145

At August 31, 2012	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Data content	$	49,120	$	18,521	$	30,599
Client relationships		22,841		14,089		8,752
Software technology		20,892		18,482		2,410
Non-compete agreements		2,154		810		1,344
Trade names		758		492		266
Total	$	95,765	$	52,394	$	43,371

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Fiscal Year	Estimated Amortization Expense
2013 (remaining six months)	$	3,285
2014		5,955
2015		5,027
2016		3,382
2017		3,247
Thereafter		18,249
Total	$	39,145

Note 11. Common Stock and Earnings Per Share (Tables)

6 Months Ended

Feb. 28, 2013

Schedule of Stock by Class [Table Text Block]

	Six Months Ended
	February 28, 2013			February 29, 2012

Balance at September 1		44,279			45,055
Common stock issued for employee stock plans		780			364
Repurchase of common stock		(1,480	)		(658	)
Balance at February 28, 2013 and February 29, 2012, respectively		43,579			44,761

Schedule of Weighted Average Number of Shares [Table Text Block]

	Net Income (Numerator)		Weighted Average Common Shares (Denominator)		Per Share Amount
For the three months ended February 28, 2013
Basic EPS
Income available to common stockholders	$	44,539		43,813	$	1.02
Diluted EPS
Dilutive effect of stock options and restricted stock				642
Income available to common stockholders plus assumed conversions	$	44,539		44,455	$	1.00
For the three months ended February 29, 2012
Basic EPS
Income available to common stockholders	$	46,746		44,880	$	1.04
Diluted EPS
Dilutive effect of stock options and restricted stock				827
Income available to common stockholders plus assumed conversions	$	46,746		45,707	$	1.02
For the six months ended February 28, 2013
Basic EPS
Income available to common stockholders	$	94,307		44,065	$	2.14
Diluted EPS
Dilutive effect of stock options and restricted stock				723
Income available to common stockholders plus assumed conversions	$	94,307		44,788	$	2.11
For the six months ended February 29, 2012
Basic EPS
Income available to common stockholders	$	92,290		44,993	$	2.05
Diluted EPS
Dilutive effect of stock options and restricted stock				979
Income available to common stockholders plus assumed conversions	$	92,290		45,972	$	2.01

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14643745&loc=d3e177068-122764

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6403732&loc=d3e21300-112643

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-Name Accounting Standards Codification
-Topic 210
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-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 30
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 150
-Paragraph 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29
-Article 5

+ Details

Note 12. Stockholders' Equity (Tables)

6 Months Ended

Feb. 28, 2013

DividendDeclarationAndPaymentDetailsTableTextBlock

Declaration Date	Dividends Per Share of Common Stock		Type	Record Date	Total $ Amount (in thousands)		Payment Date
February 21, 2013	$	0.31	Regular (cash)	February 28, 2013	$	13,510	March 19, 2013
November 15, 2012	$	0.31	Regular (cash)	November 30, 2012	$	13,746	December 18, 2012
August 8, 2012	$	0.31	Regular (cash)	August 31, 2012	$	13,727	September 18, 2012
May 8, 2012	$	0.31	Regular (cash)	May 31, 2012	$	13,893	June 19, 2012
February 14, 2012	$	0.27	Regular (cash)	February 29, 2012	$	12,085	March 20, 2012
November 10, 2011	$	0.27	Regular (cash)	November 30, 2011	$	12,181	December 20, 2011
August 11, 2011	$	0.27	Regular (cash)	August 31, 2011	$	12,165	September 20, 2011
May 9, 2011	$	0.27	Regular (cash)	May 31, 2011	$	12,374	June 21, 2011
February 9, 2011	$	0.23	Regular (cash)	February 28, 2011	$	10,612	March 15, 2011

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Feb 28, 2013			Aug 31, 2012
Accumulated unrealized loss on cash flow hedges, net of tax	$	(180	)	$	(1,551	)
Accumulated foreign currency translation adjustments		(22,832	)		(21,175	)
Total accumulated other comprehensive loss	$	(23,012	)	$	(22,726	)

Note 13. Employee Stock Option and Retirement Plans (Tables)

6 Months Ended

Feb. 28, 2013

Performance Shares [Member]

ScheduleOfShareBasedCompensationVestingPercentageAndRelatedExpensesTableTextBlock

Vesting Percentage	Total Unamortized Stock-based Compensation Expense at February 28, 2013		Cumulative Catch-up Adjustment*		Average Remaining Quarterly Expense to be Recognized
0%	$	0	$	0	$	0
20%	$	2,178	$	1,462	$	148
60%	$	6,534	$	4,386	$	444
100%	$	10,890	$	7,310	$	740

Vesting Percentage	Total Unamortized Stock-based Compensation Expense at February 28, 2013		Cumulative Catch-up Adjustment*			Average Remaining Quarterly Expense to be Recognized
0%	$	0	$	(477	)	$	0
20%	$	4,271	$	0		$	229
60%	$	12,813	$	954		$	687
100%	$	21,355	$	1,908		$	1,145

July 2012 Review [Member]

ScheduleOfShareBasedCompensationVestingPercentageAndRelatedExpensesTableTextBlock

Vesting Percentage	Cumulative Catch-up Adjustment*			Remaining Expense to be Recognized
0%	$	(337	)	$	-
20%	$	-		$	1,263
40%	$	206		$	2,657
60%	$	462		$	4,001
80%	$	691		$	5,372
100%	$	982		$	6,681

Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity [Table Text Block]

	Number Outstanding			Weighted Average Exercise Price Per Share
Balance at August 31, 2012		6,083		$	64.76
Granted – non performance-based		635			92.22
Granted – performance-based		1,012			92.22
Exercised		(253	)		46.79
Forfeited		(12	)		85.28
Balance at November 30, 2012		7,465		$	71.39
Granted – non performance-based		9			92.55
Granted – non-employee Directors grant		19			91.06
Exercised		(390	)		42.44
Forfeited		(14	)		88.63
Balance at February 28, 2013		7,089		$	73.03

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

	Number Outstanding			Weighted Average Grant Date Fair Value Per Award
Balance at August 31, 2012		383		$	71.34
Granted (restricted stock and stock units)		-		$	-
Vested		(93	)	$	63.23
Canceled/forfeited		(1	)	$	77.38
Balance at November 30, 2012		289		$	73.92
Granted (restricted stock and stock units)		-		$	-
Vested*		(56	)	$	60.66
Canceled/forfeited		(1	)	$	77.61
Balance at February 28, 2013		232		$	77.30

Schedule of Share Based Awards Available For Grant [Table Text Block]

	Share-based Awards Available for Grant under the Employee Option Plan			Share-based Awards Available for Grant under the Non-Employee Directors Plan
Balance at August 31, 2012		4,340			126
Granted – non performance-based options		(635	)		-
Granted – performance-based options		(1,012	)		-
Share-based awards canceled/forfeited*		13			-
Balance at November 30, 2012		2,706			126
Granted – non performance-based options		(9	)		-
Granted – non-employee Directors grant		-			(19	)
Share-based awards canceled/forfeited*		16			-
Balance at February 28, 2013		2,713			107

Note 14. Stock-Based Compensation (Tables)

3 Months Ended

6 Months Ended

Nov. 30, 2012

Feb. 28, 2013

Non-Employee Stock Option Plan [Member]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

Risk-free interest rate	0.89	%
Expected life (in years)	5.4
Expected volatility	32	%
Dividend yield	1.30	%

Risk-free interest rate	0.94	%
Expected life (in years)	5.4
Expected volatility	34	%
Dividend yield	1.11	%

Employee Stock Purchase Plan [Member]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Three Months Ended
	February 28, 2013			February 29, 2012
Risk-free interest rate		0.08	%		0.05	%
Expected life (in months)		3			3
Expected volatility		9.2	%		12.4	%
Dividend yield		1.34	%		1.21	%

	Six Months Ended
	February 28, 2013			February 29, 2012
Risk-free interest rate		0.09	%		0.03	%
Expected life (in months)		3			3
Expected volatility		9.7	%		15.1	%
Dividend yield		1.33	%		1.21	%

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Three Months Ended				Six Months Ended
	Feb 28, 2013			Feb 29, 2012	Feb 28, 2013			Feb 29, 2012
Term structure of risk-free interest rate	0.16%	-	1.91%	n/a	0.16%	-	1.91%	0.13%	-	2.41%
Expected life (in years)			7.6	n/a	7.6	–	7.8	7.6	–	7.8
Term structure of volatility	24%	-	33%	n/a	24%	-	33%	30%	-	36%
Dividend yield			1.30%	n/a			1.30%			1.11%
Weighted average estimated fair value			$26.69	n/a			$26.87			$32.08
Weighted average exercise price			$92.55	n/a			$92.22			$94.84
Fair value as a percentage of exercise price			28.8%	n/a			29.1%			33.8%

Note 15. Income Taxes (Tables)

6 Months Ended

Feb. 28, 2013

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	Three Months Ended									Six Months Ended
	Feb 28, 2013			Feb 29, 2012			Change			Feb 28, 2013			Feb 29, 2012			Change
U.S. operations	$	41,912		$	57,014			(26.5	) %	$	102,979		$	114,102			(9.7	) %
Non-U.S. operations		14,609			10,599			37.8	%		25,054			20,541			22.0	%
Income before income taxes	$	56,521		$	67,613			(16.4	) %	$	128,033		$	134,643			(4.9	) %
U.S. operations	$	8,988		$	18,707			(52.0	) %	$	28,328		$	38,070			(25.6	) %
Non-U.S. operations		2,994			2,160			38.6	%		5,398			4,283			26.0	%
Total provision for income taxes	$	11,982		$	20,867			(42.6	) %	$	33,726		$	42,353			(20.4	) %
Effective tax rate		21.2	%*		30.9	%					26.3	%**		31.5	%

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Six Months Ended
	Feb 28, 2013				Feb 29, 2012
Current
U.S. federal		$	28,205			$	35,702
U.S. state and local			2,408				2,114
Non-U.S.			5,612				4,497
Total current taxes		$	36,225			$	42,313
Deferred
U.S. federal		$	(2,179	)		$	278
U.S. state and local			(106	)			(24	)
Non-U.S.			(214	)			(214	)
Total deferred taxes		$	(2,499	)		$	40
Total provision for income taxes		$	33,726			$	42,353

ScheduleOfDeferredTaxAssetsTableTextBlock

	February 28, 2013			August 31, 2012
Deferred tax assets
Current
Receivable reserve	$	639		$	687
Deferred rent		2,796			3,175
Deferred fees		220			1,223
Net current deferred taxes	$	3,655		$	5,085
Non-current
Depreciation on property, equipment and leasehold improvements	$	4,461		$	2,498
Deferred rent		2,778			2,782
Stock-based compensation		25,843			23,395
Purchased intangible assets, including acquired technology		(7,598	)		(6,801	)
Other		1,361			1,239
Net non-current deferred taxes	$	26,845		$	23,113
Total deferred tax assets	$	30,500		$	28,198

	February 28, 2013			August 31, 2012
Deferred tax liabilities (non-current)
Purchased intangible assets, including acquired technology		$	2,892		$	2,936
Stock-based compensation			(391)			(343)
Total deferred tax liabilities (non-current)		$	2,501		$	2,593

Summary of Income Tax Contingencies [Table Text Block]

Unrecognized income tax benefits at August 31, 2012	$	5,464
Additions based on tax positions related to the current year		523
Additions for tax positions of prior years		643
Reductions from settlements with taxing authorities		(1,284	)
Unrecognized income tax benefits at February 28, 2013	$	5,346

Summary of Income Tax Examinations [Table Text Block]

Major Tax Jurisdictions		Open Tax Years
U.S.
Federal		2009 through 2012
State (various)		2008 through 2012

Europe
France		2010 through 2012
United Kingdom		2011 through 2012

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References + Details

- Definition

Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

+ References + Details

Note 16. Commitments and Contingencies (Tables)

6 Months Ended

Feb. 28, 2013

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

Years Ended August 31,	Minimum Lease Payments
2013 (remaining six months)	$	13,856
2014		26,334
2015		21,869
2016		15,755
2017		14,455
Thereafter		35,452
Total	$	127,721

Note 4. Fair Value Measures (Detail) - Assets and Liabilities Measured At Fair Value - USD ($)
$ in Thousands

Feb. 28, 2013

Aug. 31, 2012

Fair Value, Inputs, Level 1 [Member]

Assets

Corporate money market funds (1)

^[1]

$ 120,566

$ 160,169

Certificates of deposit (2)

^[2]

Total assets measured at fair value

120,566

160,169

Liabilities

Derivative instruments (3)

^[3]

Total liabilities measured at fair value

Fair Value, Inputs, Level 2 [Member]

Assets

Corporate money market funds (1)

^[1]

Certificates of deposit (2)

^[2]

14,827

13,919

Total assets measured at fair value

14,827

13,919

Liabilities

Derivative instruments (3)

^[3]

287

2,374

Total liabilities measured at fair value

287

2,374

Fair Value, Inputs, Level 3 [Member]

Assets

Corporate money market funds (1)

^[1]

Certificates of deposit (2)

^[2]

Total assets measured at fair value

Liabilities

Derivative instruments (3)

^[3]

Total liabilities measured at fair value

Corporate money market funds (1)

^[1]

120,566

160,169

Certificates of deposit (2)

^[2]

14,827

13,919

Total assets measured at fair value

135,393

174,088

Derivative instruments (3)

^[3]

287

2,374

Total liabilities measured at fair value

$ 287

$ 2,374

[1]	The Company's corporate money market funds are traded in an active market and the net asset value of each fund on the last day of the quarter is used to determine its fair value. As such, the Company's corporate money market funds are classified as Level 1 and included in cash and cash equivalents on the consolidated balance sheet.
[2]	The Company's certificates of deposit held for investment are not debt securities and are classified as Level 2. These certificates of deposit have original maturities greater than three months, but less than one year and, as such, are classified as investments (short-term) on the Company's consolidated balance sheet.
[3]	The Company utilizes the income approach to measure fair value for its derivative instruments (foreign exchange forward contracts). The income approach uses pricing models that rely on market observable inputs such as spot, forward and interest rates, as well as credit default swap spreads and therefore are classified as Level 2.

Note 4. Fair Value Measures (Detail) - Assets and Liabilities Measured at Fair Value - USD ($)
$ in Thousands

Feb. 28, 2013

Aug. 31, 2012

Fair Value, Inputs, Level 1 [Member]

Cash and cash equivalents

$ 120,566

$ 160,169

Investments (short-term)

^[1]

Total assets measured at fair value

120,566

160,169

Accounts payable and accrued liabilities (derivative liabilities)

Total liabilities measured at fair value

Fair Value, Inputs, Level 2 [Member]

Cash and cash equivalents

Investments (short-term)

^[1]

14,827

13,919

Total assets measured at fair value

14,827

13,919

Accounts payable and accrued liabilities (derivative liabilities)

287

2,374

Total liabilities measured at fair value

287

2,374

Fair Value, Inputs, Level 3 [Member]

Cash and cash equivalents

Investments (short-term)

^[1]

Total assets measured at fair value

Accounts payable and accrued liabilities (derivative liabilities)

Total liabilities measured at fair value

Cash and cash equivalents

120,566

160,169

Investments (short-term)

^[1]

14,827

13,919

Total assets measured at fair value

135,393

174,088

Accounts payable and accrued liabilities (derivative liabilities)

287

2,374

Total liabilities measured at fair value

$ 287

$ 2,374

[1]

The Company's certificates of deposit held for investment are not debt securities and are classified as Level 2. These certificates of deposit have original maturities greater than three months, but less than one year and, as such, are classified as investments (short-term) on the Company's consolidated balance sheet.

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means 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.

+ References + Details

- Definition

Value of the investment at close of period. For schedules of investments that are categorized, the value would be aggregated by category. For investment in and advances to affiliates, if operations of any controlled companies are different in character from those of the company, group such affiliates within divisions and by type of activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 1
-Subparagraph (SX 210.12-12.Column C.3,4)
-URI http://asc.fasb.org/extlink&oid=6955306&loc=d3e611133-123010

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-12C.Column C.7)
-URI http://asc.fasb.org/extlink&oid=6955306&loc=d3e611225-123010

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 6
-Subparagraph (SX 210.12-14.Column E.2,3)
-URI http://asc.fasb.org/extlink&oid=6955306&loc=d3e611322-123010

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 5
-Subparagraph (SX 210.12-13.Column C.6)
-URI http://asc.fasb.org/extlink&oid=6955306&loc=d3e611282-123010

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Paragraph Column C
-Article 12

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Paragraph 3, 4
-Article 12

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 14
-Paragraph 2, 3
-Article 12

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 13
-Paragraph 6
-Article 12

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 12C
-Paragraph 7
-Article 12

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 14
-Paragraph Column E
-Article 12

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 12C
-Paragraph Column C
-Article 12

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 13
-Paragraph Column C
-Article 12

+ Details

Note 5. Cash, Cash Equivalents and Investments (Detail) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Feb. 28, 2013	Feb. 28, 2013
Investment Income, Interest	$ 0.3	$ 0.7

Note 6. Derivative Instruments (Detail) $ in Thousands, £ in Millions, ₨ in Billions	6 Months Ended
	Feb. 28, 2013 USD ($)	Feb. 28, 2013 INR (₨)	Feb. 28, 2013 GBP (£)	Aug. 31, 2012 USD ($)
Indian Rupee [Member] \| Through The End Of The First Quarter Of Fiscal 2015 [Member]
Percent Of Foreign Exchange Contracts Hedged	75.00%
British Pound [Member] \| Through The End Of The First Quarter Of Fiscal 2014 [Member]
Percent Of Foreign Exchange Contracts Hedged	40.00%
Euro [Member]
Foreign Currency Derivatives at Fair Value, Net (in Dollars)	$ (200)
Indian Rupee [Member]
Notional Amount of Foreign Currency Fair Value Hedge Derivatives (in Rupees) \| ₨		₨ 1.9
Foreign Currency Derivatives at Fair Value, Net (in Dollars)	(100)
Notional Amount of Foreign Currency Fair Value Hedge Derivatives (in Rupees)	$ 53,617			$ 46,446
Notional Amount of Foreign Currency Derivatives (in Pounds) \| £			£ 13.7

Note 6. Derivative Instruments (Detail) - Hedging Positions and Corresponding Fair Values - USD ($) $ in Thousands	Feb. 28, 2013	Aug. 31, 2012
British Pound [Member]
Gross Notional Value	$ 20,875
Fair Value Asset (Liability)	(189)
Euro [Member]
Gross Notional Value		$ 10,160
Fair Value Asset (Liability)		60
Indian Rupee [Member]
Gross Notional Value	32,742	36,286
Fair Value Asset (Liability)	(98)	(2,434)
Gross Notional Value	53,617	46,446
Fair Value Asset (Liability)	$ (287)	$ (2,374)

Note 6. Derivative Instruments (Detail) - Fair Value Amounts of Derivative Instruments and Gains - USD ($) $ in Thousands	Feb. 28, 2013	Aug. 31, 2012
Derivatives designated as hedging instruments Liabilities: Foreign Currency Forward Contracts
Accounts payable and accrued expenses	$ 287	$ 2,374

Note 6. Derivative Instruments (Detail) - Derivatives in Cash Flow Hedging Relationships - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Foreign currency forward contracts	$ 178	$ 598	$ 974	$ (998)
Foreign currency forward contracts	$ 94	$ (412)	$ (397)	$ 108

Note 6. Derivative Instruments (Detail) - Summary of Cash Flow Hedges $ in Thousands	6 Months Ended
	Feb. 28, 2013 USD ($)
Beginning balance at August 31, 2012	$ (1,551)
Changes in fair value	974
Realized loss reclassified to earnings	397
Ending balance at February 28, 2013	$ (180)

- Definition

Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

+ References + Details

- Definition

Net of tax amount of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 18, 19
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 31, 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Before tax amount of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References

+ Details

Note 7. Segment Information (Detail) - USD ($) $ in Thousands	Feb. 28, 2013	Aug. 31, 2012
United States [Member]
Goodwill (in Dollars)	$ 167,822	$ 167,817
Goodwill Percentage Per Segment	69.00%
European [Member]
Goodwill Percentage Per Segment	30.00%
Asia Pacific [Member]
Goodwill (in Dollars)	$ 3,538	4,168
Goodwill Percentage Per Segment	1.00%
Goodwill (in Dollars)	$ 243,638	$ 245,791

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 7. Segment Information (Detail) - Results of Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012	Aug. 31, 2012
United States [Member]
Revenues from clients	$ 146,034	$ 136,415	$ 289,975	$ 270,892
Segment operating profit	24,525	37,565	64,125	74,001
Total assets	441,575	358,963	441,575	358,963
Capital expenditures	2,032	4,255	5,309	9,867
Europe [Member]
Revenues from clients	51,650	48,824	103,280	96,929
Segment operating profit	24,219	22,536	48,942	46,317
Total assets	176,317	258,805	176,317	258,805
Capital expenditures	164	156	717	211
Asia Pacific [Member]
Revenues from clients	15,399	14,132	30,912	27,998
Segment operating profit	7,420	7,016	14,181	13,552
Total assets	52,086	46,056	52,086	46,056
Capital expenditures	791	179	3,058	566
Revenues from clients	213,083	199,371	424,167	395,819
Segment operating profit	56,164	67,117	127,248	133,870
Total assets	669,978	663,824	669,978	663,824	$ 694,143
Capital expenditures	$ 2,987	$ 4,590	$ 9,084	$ 10,644

Note 8. Business Combinations (Detail) $ in Thousands	1 Months Ended
Note 8. Business Combinations (Detail) $ in Thousands	Jun. 29, 2012 USD ($)	Feb. 28, 2013 USD ($)
StreetAccount [Member]
Entity Number of Employees	49
Business Acquisition, Purchase Price Allocation, Goodwill Amount (in Dollars)		$ 21,997
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life	7 years
Software Technology [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Data Content [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life	4 years
Trade Names [Member]
Finite-Lived Intangible Asset, Useful Life	2 years
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period (in Dollars)	$ 11,400
Finite-lived Intangible Assets Acquired (in Dollars)	$ 6,400

Note 8. Business Combinations (Detail) - Total Purchase Price of StreetAccount Acquisition - StreetAccount [Member] $ in Thousands	Feb. 28, 2013 USD ($)
Cash consideration	$ 21,633
Fair value of FactSet stock issued	3,974
Working capital	711
Total purchase price	$ 26,318

- Definition

The acquisition-date fair value of the equity interests of the acquirer, including the number of instruments or interests issued or issuable in consideration for the business combination.

+ References + Details

Note 8. Business Combinations (Detail) - Purchase Price Allocation of StreetAccount Acquisition - StreetAccount [Member] $ in Thousands	Feb. 28, 2013 USD ($)
Client Relationships [Member]
Amortizable Intangible Assets	$ 2,822
Software Technology [Member]
Amortizable Intangible Assets	2,332
Data Content [Member]
Amortizable Intangible Assets	613
Non-Compete Agreements [Member]
Amortizable Intangible Assets	404
Trade Names [Member]
Amortizable Intangible Assets	186
Tangible assets acquired	3,584
Goodwill	21,997
Total assets acquired	31,938
Liabilities assumed	(5,620)
Net assets acquired	$ 26,318

Note 9. Goodwill (Detail)	3 Months Ended
Note 9. Goodwill (Detail)	Feb. 28, 2013
Number of Reportable Segments	3

Note 9. Goodwill (Detail) - Changes in the Carrying Amount of Goodwill by Segment $ in Thousands	6 Months Ended
	Feb. 28, 2013 USD ($)
United States [Member]
Balance	$ 167,817
Purchase price adjustments	5
Foreign currency translations	0
Balance	167,822
Europe [Member]
Balance	73,806
Purchase price adjustments	0
Foreign currency translations	(1,528)
Balance	72,278
Asia Pacific [Member]
Balance	4,168
Purchase price adjustments	0
Foreign currency translations	(630)
Balance	3,538
Balance	245,791
Purchase price adjustments	5
Foreign currency translations	(2,158)
Balance	$ 243,638

- Definition

+ References

+ Details

Note 10. Intangible Assets (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Note 10. Intangible Assets (Detail) - USD ($) $ in Millions	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			11 years 219 days
Amortization of Intangible Assets	$ 1.9	$ 1.8	$ 3.8	$ 3.7

Note 10. Intangible Assets (Detail) - Identifiable Intangible Assets - USD ($) $ in Thousands	Feb. 28, 2013	Aug. 31, 2012
Data Content [Member]
Gross Carrying Amount	$ 48,668	$ 49,120
Accumulated Amortization	20,483	18,521
Net Carrying Amount	28,185	30,599
Client Relationships [Member]
Gross Carrying Amount	22,814	22,841
Accumulated Amortization	15,134	14,089
Net Carrying Amount	7,680	8,752
Software Technology [Member]
Gross Carrying Amount	20,832	20,892
Accumulated Amortization	18,811	18,482
Net Carrying Amount	2,021	2,410
Non-Compete Agreements [Member]
Gross Carrying Amount	2,154	2,154
Accumulated Amortization	1,051	810
Net Carrying Amount	1,103	1,344
Trade Names [Member]
Gross Carrying Amount	758	758
Accumulated Amortization	602	492
Net Carrying Amount	156	266
Gross Carrying Amount	95,226	95,765
Accumulated Amortization	56,081	52,394
Net Carrying Amount	$ 39,145	$ 43,371

Note 10. Intangible Assets (Detail) - Estimated Amortization Expense $ in Thousands	Feb. 28, 2013 USD ($)
2013 (remaining six months)	$ 3,285
2014	5,955
2015	5,027
2016	3,382
2017	3,247
Thereafter	18,249
Total	$ 39,145

Note 11. Common Stock and Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		3 Months Ended		6 Months Ended
	Mar. 19, 2013	Feb. 21, 2013	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Per Annum [Member]
Common Stock, Dividends, Per Share, Cash Paid (in Dollars per share)		$ 1.24
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			476,657	440,515	465,332	300,651
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			30,456		30,090
Performance-Based Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount					1,920,874	2,323,117
Common Stock, Dividends, Per Share, Cash Paid (in Dollars per share)		$ 0.31
Dividends, Cash (in Dollars)	$ 13.5

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 11. Common Stock and Earnings Per Share (Detail) - Shares of Common Stock Outstanding - shares	6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012
Balance at September 1	44,279,214	45,055,000
Common stock issued for employee stock plans	780,000	364,000
Repurchase of common stock	(1,480,000)	(657,800)
Balance at February 28, 2013 and February 29, 2012, respectively	43,579,377	44,761,000

- Definition

Number of shares issued during the period as a result of an employee stock purchase plan.

+ References + Details

Note 11. Common Stock and Earnings Per Share (Detail) - Weighted Average Shares Outstanding - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Basic EPS
Net Income (Numerator) (in Dollars)	$ 44,539	$ 46,746	$ 94,307	$ 92,290
Weighted Average Common Shares (Denominator)	43,813	44,880	44,065	44,993
Per Share Amount (in Dollars per share)	$ 1.02	$ 1.04	$ 2.14	$ 2.05
Diluted EPS
Weighted Average Common Shares (Denominator)	642	827	723	979
Net Income (Numerator) (in Dollars)	$ 44,539	$ 46,746	$ 94,307	$ 92,290
Weighted Average Common Shares (Denominator)	44,455	45,707	44,788	45,972
Per Share Amount (in Dollars per share)	$ 1.00	$ 1.02	$ 2.11	$ 2.01

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Note 12. Stockholders' Equity (Detail) - USD ($)
$ / shares in Units, $ in Millions

3 Months Ended

6 Months Ended

Feb. 28, 2013

Nov. 30, 2012

Feb. 28, 2013

Feb. 29, 2012

Aug. 31, 2012

Aug. 31, 2011

Shares Repurchased to Cover Cost of Taxes [Member]

Stock Repurchased During Period, Shares

50,144

Preferred Stock, Shares Authorized

10,000,000

Preferred Stock, Par or Stated Value Per Share (in Dollars per share)

$ 0.01

Common Stock, Shares Authorized

150,000,000

Common Stock, Par or Stated Value Per Share (in Dollars per share)

$ 0.01

Common Stock, Shares, Issued

46,430,988

45,599,754

Treasury Stock, Shares

2,851,611

1,320,540

Common Stock, Shares, Outstanding

43,579,377

44,761,000

44,279,214

45,055,000

Stock Repurchased During Period, Shares

1,480,000

657,800

Stock Repurchased During Period, Value (in Dollars)

$ 134.3

$ 59.6

Stock Repurchase Program, Remaining Authorized Repurchase Amount (in Dollars)

$ 55.5

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period

56,000

^[1]

93,000

148,969

[1]

Of the total 56,254 restricted stock awards that vested during the second quarter of fiscal 2013, 55,572 related to awards granted on February 9, 2010 at the grant date price of $63.09. These restricted stock awards cliff vest 100% after three years (on February 9, 2013). The awards were amortized to expense over the vesting period using the straight-line attribution method. The remaining 682 restricted stock awards that vested during the second quarter of fiscal 2013 were previously granted in July 2011. These restricted stock units were performance-based and cliff vest when certain ASV targets are met. Of the total units originally granted, 205 units vested during the first quarter of fiscal 2013 and 682 vested during the second quarter of fiscal 2013 because FactSet achieved two of the three ASV growth targets. As of February 28, 2013, unamortized stock-based compensation expense of less than $0.1 million is to be amortized to compensation expense over the remaining vesting period.

Note 12. Stockholders' Equity (Detail) - Dividends Declared During the Period - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	6 Months Ended
	Mar. 19, 2013	Feb. 28, 2013
November 10, 2010 [Member]
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.31
Record Date		Feb. 28, 2013
Total $ Amount		$ 13,510
Payment Date		Mar. 19, 2013
November 15, 2012 [Member]
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.31
Record Date		Nov. 30, 2012
Total $ Amount		$ 13,746
Payment Date		Dec. 18, 2012
August 8, 2012 [Member]
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.31
Record Date		Aug. 31, 2012
Total $ Amount		$ 13,727
Payment Date		Sep. 18, 2012
May 8, 2012 [Member]
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.31
Record Date		May 31, 2012
Total $ Amount		$ 13,893
Payment Date		Jun. 19, 2012
February 14, 2012 [Member
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.27
Record Date		Feb. 29, 2012
Total $ Amount		$ 12,085
Payment Date		Mar. 20, 2012
November 10, 2011 [Member]
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.27
Record Date		Nov. 30, 2011
Total $ Amount		$ 12,181
Payment Date		Dec. 20, 2011
August 11, 2011 [Member]
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.27
Record Date		Aug. 31, 2011
Total $ Amount		$ 12,165
Payment Date		Sep. 20, 2011
May 9, 2011 [Member]
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.27
Record Date		May 31, 2011
Total $ Amount		$ 12,374
Payment Date		Jun. 21, 2011
February 9, 2011 [Member]
Dividends Per Share of Common Stock (in Dollars per share)		$ 0.23
Record Date		Feb. 28, 2011
Total $ Amount		$ 10,612
Payment Date		Mar. 15, 2011
Total $ Amount	$ 13,500

Note 12. Stockholders' Equity (Detail) - Components of Accumulated Other Comprehensive Loss - USD ($) $ in Thousands	Feb. 28, 2013	Aug. 31, 2012
Accumulated unrealized loss on cash flow hedges, net of tax	$ (180)	$ (1,551)
Accumulated foreign currency translation adjustments	(22,832)	(21,175)
Total accumulated other comprehensive loss	$ (23,012)	$ (22,726)

- Definition

+ References + Details

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32022-110900

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 12, 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 18, 19, 22, 23, 24, 25, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Note 13. Employee Stock Option and Retirement Plans (Detail) - USD ($)
$ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

14 Months Ended

Jan. 15, 2013

Jan. 13, 2012

Nov. 30, 2012

Jul. 31, 2012

Nov. 30, 2011

Jun. 30, 2010

Feb. 28, 2013

Nov. 30, 2012

Aug. 31, 2012

Feb. 29, 2012

Nov. 30, 2011

Feb. 28, 2013

Feb. 29, 2012

Aug. 31, 2011

Jul. 31, 2011

Dec. 16, 2008

In-The-Money Stock Options [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number

3,300,000

2,800,000

3,300,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in Dollars per share)

$ 56.28

$ 48.17

$ 56.28

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value (in Dollars)

$ 134,800

$ 125,400

$ 134,800

November 2011 Annual Employee Performance-based Option Grant Review [Member]

Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)

$ 4,300

July 2012 Performance Based Option Grant Review [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number

48,309

Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)

$ 1,300

Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition

2 years 6 months

Other Performace-Based Options [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

204,508

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number

7,964

Share-based Compensation (in Dollars)

$ 100

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period

133,958

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period

9,301

Restricted Stock [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period

56,254

Awards Granted October 31, 2009 [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)

$ 63.09

November 2010 Employee Restricted Stock Award [Member]

Vesting Rate Of Restricted Stock Awards After Three Years

100.00%

Awards Granted Between June 2010 and July 2011 [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period

682

Employee Stock Purchase Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)

$ 15.18

$ 15.97

$ 15.44

$ 15.69

Common Stock, Capital Shares Reserved for Future Issuance (in Shares)

155,560

Stock Issued During Period, Shares, Employee Stock Purchase Plans (in Shares)

21,389

19,690

39,491

42,856

Granted Without Performance Conditions [Member] | Minimum [Member]

Stock Option Expiration Term

7 years

Granted Without Performance Conditions [Member] | Maximum [Member]

Stock Option Expiration Term

10 years

Majority of Options Granted with Performance Conditions [Member] | Minimum [Member]

Stock Option Expiration Term

7 years

Majority of Options Granted with Performance Conditions [Member] | Maximum [Member]

Stock Option Expiration Term

10 years

November 2011 Annual Employee Performance-based Option Grant Review [Member]

Percent of Performance-Based Stock Options Expected to Vest

0.00%

November 2010 Annual Employee Performance-based Option Grant Review [Member]

Percent of Performance-Based Stock Options Expected to Vest

20.00%

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number

202,302

Other Performace-Based Options [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

746,415

Oct 2009 Annual Employee Performance-Based Option Grant Review [Member] | Additional Stock-Based Compensation [Member]

Share-based Compensation (in Dollars)

$ 15,700

Financial Performance Level One [Member]

Vesting Percentage

0.00%

Financial Performance Level Two [Member]

Vesting Percentage

20.00%

Financial Performance Level Three [Member]

Vesting Percentage

60.00%

Financial Performance Level Four [Member]

Vesting Percentage

100.00%

Employee Stock Purchase Plan [Member]

Stock Issued During Period, Shares, Employee Stock Purchase Plans (in Shares)

21,389

19,690

39,491

42,856

Treasury Stock Acquired, Average Cost Per Share (in Dollars per share)

$ 74.29

$ 78.55

$ 73.95

Stock Option Vesting Rate After First Year of Grant Date

20.00%

Stock Option Vesting Rate Per Month from Two Years through Five Years of Grant Date

1.67%

Stock Option Vesting Rate for First Two Years for Grant Date

40.00%

Stock Option Vesting Rate Per Month from Three Years through Five Years

1.67%

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

18,781

20,976

1,011,510

241,546

665,551

1,656,185

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in Dollars per share)

$ 92.22

Share-Based Compensation Arrangement by Share-Based Payment Award Options Closing Share Price (in Dollars per share)

$ 97.29

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Total Intrinsic Value (in Dollars)

$ 18,500

$ 7,200

$ 30,200

$ 18,500

ASV Growth Rate

6.30%

Percent of Performance-Based Stock Options Expected to Vest

20.00%

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number

682

205

Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)

$ 49,100

Performance Measurement Period

5 years

Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition

3 years 6 months

Share-based Compensation (in Dollars)

$ 26,373

$ 11,925

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period

56,000

^[1]

93,000

148,969

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period

(1,000)

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)

$ 24.23

$ 24.79

Common Stock, Capital Shares Reserved for Future Issuance (in Shares)

500,000

Stock Issued During Period, Shares, Employee Stock Purchase Plans (in Shares)

780,000

364,000

Treasury Stock Acquired, Average Cost Per Share (in Dollars per share)

$ 78.56

Defined Contribution Plan, Employer Discretionary Contribution Amount (in Dollars)

$ 3,700

$ 3,100

[1]

Note 13. Employee Stock Option and Retirement Plans (Detail) - Summary of Stock Option Activity - $ / shares			1 Months Ended			3 Months Ended		6 Months Ended
	Jan. 15, 2013	Jan. 13, 2012	Nov. 30, 2012	Jul. 31, 2012	Nov. 30, 2011	Feb. 28, 2013	Nov. 30, 2012	Feb. 28, 2013
Non-Performance Based [Member]
Granted, Number outstanding						9,000	635,000
Granted, Weighted average exercise price per share (in Dollars per share)						$ 92.55	$ 92.22
Performance Based [Member]
Granted, Number outstanding						19,000	1,012,000
Granted, Weighted average exercise price per share (in Dollars per share)						$ 91.06	$ 92.22
Number outstanding						7,465,000	6,083,000	6,083,000
Weighted average exercise price per share (in Dollars per share)						$ 71.39	$ 64.76	$ 64.76
Balance at February 28, 2013			7,465,000			7,089,000	7,465,000	7,089,000
Balance at February 28, 2013 (in Dollars per share)			$ 71.39			$ 73.03	$ 71.39	$ 73.03
Granted, Number outstanding	18,781	20,976	1,011,510	241,546	665,551			1,656,185
Exercised, Number outstanding						(390,000)	(253,000)
Exercised, Weighted average exercise price per share (in Dollars per share)						$ 42.44	$ 46.79
Forfeited, Number outstanding						(14,000)	(12,000)
Forfeited, Weighted average exercise price per share (in Dollars per share)						$ 88.63	$ 85.28

Note 13. Employee Stock Option and Retirement Plans (Detail) - Change in the Actual Financial Performance Level
$ in Thousands

18 Months Ended

Feb. 28, 2013

USD ($)

November 2011 Annual Employee Performance-based Option Grant Review [Member] | Financial Performance Level One [Member]

Vesting percentage

0.00%

Total unamortized stock-based compensation expense

$ 0

One-time adjustment

^[1]

Average remaining quarterly expense to be recognized

$ 0

November 2011 Annual Employee Performance-based Option Grant Review [Member] | Financial Performance Level Two [Member]

Vesting percentage

20.00%

Total unamortized stock-based compensation expense

$ 2,178

One-time adjustment

1,462

^[1]

Average remaining quarterly expense to be recognized

$ 148

November 2011 Annual Employee Performance-based Option Grant Review [Member] | Financial Performance Level Three [Member]

Vesting percentage

60.00%

Total unamortized stock-based compensation expense

$ 6,534

One-time adjustment

4,386

^[1]

Average remaining quarterly expense to be recognized

$ 444

November 2011 Annual Employee Performance-based Option Grant Review [Member] | Financial Performance Level Four [Member]

Vesting percentage

100.00%

Total unamortized stock-based compensation expense

$ 10,890

One-time adjustment

7,310

^[1]

Average remaining quarterly expense to be recognized

$ 740

November 2012 Annual Employee Performance-Based Option Grant Review [Member] | Financial Performance Level One [Member]

Vesting percentage

0.00%

Total unamortized stock-based compensation expense

$ 0

One-time adjustment

(477)

^[1]

Average remaining quarterly expense to be recognized

$ 0

November 2012 Annual Employee Performance-Based Option Grant Review [Member] | Financial Performance Level Two [Member]

Vesting percentage

20.00%

Total unamortized stock-based compensation expense

$ 4,271

One-time adjustment

^[1]

Average remaining quarterly expense to be recognized

$ 229

November 2012 Annual Employee Performance-Based Option Grant Review [Member] | Financial Performance Level Three [Member]

Vesting percentage

60.00%

Total unamortized stock-based compensation expense

$ 12,813

One-time adjustment

954

^[1]

Average remaining quarterly expense to be recognized

$ 687

November 2012 Annual Employee Performance-Based Option Grant Review [Member] | Financial Performance Level Four [Member]

Vesting percentage

100.00%

Total unamortized stock-based compensation expense

$ 21,355

One-time adjustment

1,908

^[1]

Average remaining quarterly expense to be recognized

1,145

Total unamortized stock-based compensation expense

$ 49,100

[1]	Amounts represent the cumulative catch-up adjustment to be recorded if there was a change in the vesting percentage as of February 28, 2013.

Note 13. Employee Stock Option and Retirement Plans (Detail) - Current Estimate of the Vesting Percentage and Related Expense $ in Thousands	Feb. 28, 2013 USD ($)
July 2012 Performance Based Option Grant Review [Member] \| Financial Performance Level One [Member]
Vesting Percentage	0.00%
Cumulative Catch-up Adjustment	$ (337)
July 2012 Performance Based Option Grant Review [Member] \| Financial Performance Level Two [Member]
Vesting Percentage	20.00%
Remaining Expense to be Recognized	$ 1,263
July 2012 Performance Based Option Grant Review [Member] \| Financial Performance Level Three [Member]
Vesting Percentage	40.00%
Cumulative Catch-up Adjustment	$ 206
Remaining Expense to be Recognized	$ 2,657
July 2012 Performance Based Option Grant Review [Member] \| Financial Performance Level Four [Member]
Vesting Percentage	60.00%
Cumulative Catch-up Adjustment	$ 462
Remaining Expense to be Recognized	$ 4,001
July 2012 Performance Based Option Grant Review [Member] \| Financial Performance Level Five [Member]
Vesting Percentage	80.00%
Cumulative Catch-up Adjustment	$ 691
Remaining Expense to be Recognized	$ 5,372
July 2012 Performance Based Option Grant Review [Member] \| Financial Performance Level Six [Member]
Vesting Percentage	100.00%
Cumulative Catch-up Adjustment	$ 982
Remaining Expense to be Recognized	6,681
Cumulative Catch-up Adjustment	$ 49,100

Note 13. Employee Stock Option and Retirement Plans (Detail) - Summary of Restricted Stock Award - $ / shares

3 Months Ended

6 Months Ended

Feb. 28, 2013

Nov. 30, 2012

Feb. 28, 2013

Balance

289,000

383,000

Balance (in Dollars per share)

$ 73.92

$ 71.34

Balance at February 28, 2013

232,000

289,000

232,000

Balance at February 28, 2013 (in Dollars per share)

$ 77.30

$ 73.92

$ 77.30

Vested

(56,000)

^[1]

(93,000)

(148,969)

Vested (in Dollars per share)

$ 60.66

^[1]

$ 63.23

Canceled/forfeited

(1,000)

Canceled/forfeited (in Dollars per share)

$ 77.61

$ 77.38

[1]

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Note 13. Employee Stock Option and Retirement Plans (Detail) - Summary of Share-Based Awards Available For Grant - shares
shares in Thousands

3 Months Ended

Feb. 28, 2013

Nov. 30, 2012

Employee Option Plan [Member] | Non-Performance Based [Member]

Granted

(9)

(635)

Employee Option Plan [Member] | Performance Based [Member]

Granted

(1,012)

Employee Option Plan [Member]

Balance

2,706

4,340

Balance at February 28, 2013

2,713

2,706

Share-based awards canceled/forfeited

^[1]

Non-Employee Stock Option Plan [Member] | Performance Based [Member]

Granted

(19)

Non-Employee Stock Option Plan [Member]

Balance

126

Balance at February 28, 2013

107

126

Share-based awards canceled/forfeited

^[1]

Share-based awards canceled/forfeited

(14)

(12)

[1]	Under the Company's option plan, for each restricted stock award canceled/forfeited, an equivalent of 2.5 shares is added back to the available share-based awards balance.

Note 14. Stock-Based Compensation (Detail) - USD ($) $ / shares in Units, $ in Millions			1 Months Ended			3 Months Ended				6 Months Ended
	Jan. 15, 2013	Jan. 13, 2012	Nov. 30, 2012	Jul. 31, 2012	Nov. 30, 2011	Feb. 28, 2013	Nov. 30, 2012	Feb. 29, 2012	Nov. 30, 2011	Feb. 28, 2013	Feb. 29, 2012	Dec. 16, 2008
Performance Based [Member]
Allocated Share-based Compensation Expense (in Dollars)										$ 15.7
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)							1,011,510
Non-Performance Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)						9,367	635,308
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price						$ 92.55	$ 92.22		$ 94.84
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 26.69	$ 26.87		$ 32.08
Non-Employee Directors' Stock Option Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in Shares)			250,000				250,000
Employee Stock Purchase Plan [Member]
Allocated Share-based Compensation Expense (in Dollars)						$ 0.3
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price						$ 78.56		$ 74.29		$ 78.55	$ 73.95
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 15.18		$ 15.97		$ 15.44	$ 15.69
Common Stock, Capital Shares Reserved for Future Issuance (in Shares)						155,560				155,560
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in Shares)						21,389		19,690		39,491	42,856
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)						155,560				155,560
Non-Performance Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)									419,593
Performance Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)									665,551
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)		5,244
Employee Stock Purchase Plan [Member]
Allocated Share-based Compensation Expense (in Dollars)						$ 21.2		$ 6.0		$ 26.4	$ 11.9
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)						$ 49.1				$ 49.1
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition										3 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	18,781	20,976	1,011,510	241,546	665,551					1,656,185
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 24.23	$ 24.79
Common Stock, Capital Shares Reserved for Future Issuance (in Shares)												500,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in Shares)										780,000	364,000

Note 14. Stock-Based Compensation (Detail) - Summary of Stock Option Weighted Average Assumptions Of Employee Stock Options - $ / shares			3 Months Ended		6 Months Ended
	Jan. 15, 2013	Jan. 13, 2012	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Employee Stock Option [Member] \| Minimum [Member]
Term structure of risk-free interest rate			0.16%		0.16%	0.13%
Expected life (in years)					7 years 219 days	7 years 219 days
Term structure of volatility			24.00%		24.00%	30.00%
Employee Stock Option [Member] \| Maximum [Member]
Term structure of risk-free interest rate			1.91%		1.91%	2.41%
Expected life (in years)			7 years 219 days		7 years 292 days	7 years 292 days
Term structure of volatility			33.00%		33.00%	36.00%
Dividend yield			1.30%		1.30%	1.11%
Weighted average estimated fair value (in Dollars per share)			$ 26.69		$ 26.87	$ 32.08
Weighted average exercise price (in Dollars per share)			$ 92.55		$ 92.22	$ 94.84
Fair value as a percentage of exercise price			28.80%		29.10%	33.80%
Employee Stock Option [Member]
Term structure of risk-free interest rate				0.00%
Expected life (in years)				0 years
Term structure of volatility				0.00%
Dividend yield				0.00%
Weighted average estimated fair value (in Dollars per share)				$ 0
Weighted average exercise price (in Dollars per share)				$ 0
Fair value as a percentage of exercise price				0.00%
Weighted average estimated fair value (in Dollars per share)	$ 24.23	$ 24.79

Note 14. Stock-Based Compensation (Detail) - Summary of Stock Option Weighted Average Assumptions - Non-Employee Directors' Stock Option Plan [Member]	3 Months Ended
	Feb. 28, 2013	Feb. 29, 2012
Risk-free interest rate	0.89%	0.94%
Expected life (in years)	5 years 146 days	5 years 146 days
Expected volatility	32.00%	34.00%
Dividend yield	1.30%	1.11%

Note 14. Stock-Based Compensation (Detail) - Summary of Stock Option Weighted Average Assumptions, Employee - Employee Stock Purchase Plan [Member]	3 Months Ended		6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Risk-free interest rate	0.08%	0.05%	0.09%	0.03%
Expected life (in months)	3 years	3 years	3 years	3 years
Expected volatility	9.20%	12.40%	9.70%	15.10%
Dividend yield	1.34%	1.21%	1.33%	1.21%

Note 15. Income Taxes (Detail) - USD ($)
$ in Thousands

1 Months Ended

3 Months Ended

6 Months Ended

Jan. 31, 2013

Feb. 28, 2013

Feb. 29, 2012

Feb. 28, 2013

Feb. 29, 2012

Aug. 31, 2012

Unrecognized Tax Benefits, Decreases Resulting from Current Period Tax Positions

$ 4,900

Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate

29.90%

Effective Income Tax Rate, Continuing Operations

21.20%

^[1]

30.90%

26.30%

^[2]

31.50%

Unrecognized Tax Benefits, Increases Resulting from Acquisition

$ 1,300

Unrecognized Tax Benefits

$ 5,346

$ 5,464

Unrecognized Tax Benefits, Interest on Income Taxes Accrued

$ 1,200

[1]

On January 1, 2013, the U.S. Congress passed the American Taxpayer Relief Act of 2012 (the "ACT"), which President Obama signed into law on January 2, 2013. While the ACT did not change corporate tax rates, it did reenact the U.S. Federal R&D tax credit, which had previously expired on December 31, 2011. The reenactment of the credit was retroactive to January 1, 2012 and extends through the end of the 2013 calendar year. As a result, discrete income tax benefits of $4.9 million were recognized by the Company during the second quarter of fiscal 2013 because prior to the reenactment of the tax credit, FactSet had not been permitted to factor it into its effective tax rate as it was not currently enacted tax law. The $4.9 million of income tax benefits reduced the Company's effective tax rate from 29.9% to 21.2% during the second quarter of fiscal 2013.

[2]

In the first quarter of fiscal 2013 FactSet decided to repatriate cash from its wholly owned UK subsidiary. This distribution was completed in fiscal 2013 and resulted in a net tax benefit of approximately $1.3 million during the first six months of fiscal 2013 since the foreign tax credits associated with the distribution were greater than the tax due on the distribution of the foreign earnings.

Note 15. Income Taxes (Detail) - Provision for Income Taxes by Geographic Operations - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Feb. 28, 2013

Feb. 29, 2012

Feb. 28, 2013

Feb. 29, 2012

U.S. operations

$ 41,912

$ 57,014

$ 102,979

$ 114,102

U.S. operations

(26.50%)

(9.70%)

Non-U.S. operations

14,609

$ 10,599

25,054

$ 20,541

Non-U.S. operations

37.80%

22.00%

Income before income taxes

56,521

$ 67,613

128,033

$ 134,643

Income before income taxes

(16.40%)

(4.90%)

U.S. operations

8,988

$ 18,707

28,328

$ 38,070

U.S. operations

(52.00%)

(25.60%)

Non-U.S. operations

2,994

$ 2,160

5,398

$ 4,283

Non-U.S. operations

38.60%

26.00%

Total provision for income taxes

$ 11,982

$ 20,867

$ 33,726

$ 42,353

Total provision for income taxes

(42.60%)

(20.40%)

Effective tax rate

21.20%

^[1]

30.90%

26.30%

^[2]

31.50%

[1]

[2]

Note 15. Income Taxes (Detail) - Components of the Provision for Income Taxes - USD ($) $ in Thousands	6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012
Current
U.S. federal	$ 28,205	$ 35,702
U.S. state and local	2,408	2,114
Non-U.S.	5,612	4,497
Total current taxes	36,225	42,313
Deferred
U.S. federal	(2,179)	278
U.S. state and local	(106)	(24)
Non-U.S.	(214)	(214)
Total deferred taxes	(2,499)	40
Total provision for income taxes	$ 33,726	$ 42,353

Note 15. Income Taxes (Detail) - Significant Components of Deferred Tax Assets - USD ($) $ in Thousands	Feb. 28, 2013	Aug. 31, 2012
Current
Receivable reserve	$ 639	$ 687
Deferred rent	2,796	3,175
Deferred fees	220	1,223
Net current deferred taxes	3,655	5,085
Non-current
Depreciation on property, equipment and leasehold improvements	4,461	2,498
Deferred rent	2,778	2,782
Stock-based compensation	25,843	23,395
Purchased intangible assets, including acquired technology	(7,598)	(6,801)
Other	1,361	1,239
Net non-current deferred taxes	26,845	23,113
Total deferred tax assets	30,500	28,198
Deferred tax liabilities (non-current)
Purchased intangible assets, including acquired technology	2,892	2,936
Stock-based compensation	(391)	(343)
Total deferred tax liabilities (non-current)	$ 2,501	$ 2,593

Note 15. Income Taxes (Detail) - Reconciliation of Unrecognized Tax Benefits $ in Thousands	6 Months Ended
	Feb. 28, 2013 USD ($)
Unrecognized income tax benefits	$ 5,464
Additions based on tax positions related to the current year	523
Additions for tax positions of prior years	643
Reductions from settlements with taxing authorities	(1,284)
Unrecognized income tax benefits	$ 5,346

Note 15. Income Taxes (Detail) - Major Tax Jurisdictions In Which The Company And Affiliates Operate And The Earliest Tax Year Subject to Examination	12 Months Ended
	Feb. 28, 2013
Federal [Member]
U.S.
Open Tax Years	2009 through 2012
State (Various) [Member]
U.S.
Open Tax Years	2008 through 2012
France [Member]
U.S.
Open Tax Years	2010 through 2012
United Kingdom [Member]
U.S.
Open Tax Years	2011 through 2012

Note 16. Commitments and Contingencies (Detail) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Nov. 30, 2012 USD ($)	Nov. 30, 2011 USD ($)	Feb. 28, 2013 USD ($) ft²	Feb. 29, 2012 USD ($)	Aug. 31, 2012 USD ($)
Norwalk, Connecticut [Member]
Area of Real Estate Property (in Square feet) \| ft²			193,000
Area of Real Estate Property (in Square feet) \| ft²			805,000
Operating Leases, Rent Expense	$ 9.1	$ 8.7	$ 18.4	$ 17.1
Line of Credit Facility, Amount Outstanding			$ 4.4
Long-term Purchase Commitment, Amount					$ 52.2
Largest Individual Client Percent Of Total Subscriptions			2.00%
Percentage Of Subscription From Ten Largest Clients				15.00%
Allowance for Doubtful Accounts Receivable			$ 1.7		$ 1.8

Note 16. Commitments and Contingencies (Detail) - Future Minimum Lease Commitments $ in Thousands	Feb. 28, 2013 USD ($)
2013 (remaining six months)	$ 13,856
2014	26,334
2015	21,869
2016	15,755
2017	14,455
Thereafter	35,452
Total	$ 127,721