Accounting standard newly cited
Filing comparison
CONNECTICUT LIGHT & POWER CO cited accounting standard ASU 2023-09 for the first time in this filing series
The modified disclosures are included in Note 23, “Segment Information.” On January 1, 2026, the Company prospectively adopted ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures, primarily requiring consistent categories and greater detailed disclosure information in the tax rate reconciliation as well as income taxes…
Evidence
- Adopted
- 2023-09
- Contexts
- The modified disclosures are included in Note 23, “Segment Information.” On January 1, 2026, the Company prospectively adopted ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures, primarily requiring consistent categories and greater detailed disclosure information in the tax rate reconciliation as well as income taxes…
- New standards
- 2023-09, 2025-06
- Prior filed
- 2025-02-14
- Prior form
- 10-K
- Restates existing policy
- No
- Source
- accounting standards update (ASU) reference comparison
- Why
- An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.