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v3.23.1

Impact of New Accounting Standards and Interpretations (Text Block) | 6 Months Ended
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Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract] |
Accounting Standards Update and Change in Accounting Principle | Impact of New Accounting Standards and Interpretations The following accounting standards have been issued but, at March 31, 2023, were not effective and had not been adopted by TVA:
Accounting for Contract Assets and Contract Liabilities from Contracts with Customers
Description | This guidance requires an entity (acquirer) to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with revenue with customers. It is expected that an acquirer will generally recognize and measure acquired contract assets and contract liabilities in a manner consistent with how the acquiree recognized and measured contract assets and contract liabilities in the acquiree’s financial statements. The entity should apply the standard prospectively to business combinations occurring on or after the effective date of the standard.
Effective Date for TVA | This new standard is effective for TVA’s interim and annual reporting periods beginning October 1, 2023. While early adoption is permitted, TVA does not currently plan to adopt this standard early.
Effect on the Financial Statements or Other Significant Matters | TVA does not expect the adoption of this standard to have a material impact on its financial condition, results of operations, or cash flows.
Troubled Debt Restructurings and Vintage Disclosures
Description | This guidance eliminates the recognition and measurement guidance on troubled debt restructuring for creditors that have adopted Financial Instruments-Credit Losses and requires enhanced disclosures about loan modifications for borrowers experiencing financial difficulty. Additionally, the guidance requires public business entities to present current-period gross write-offs by year of origination in their vintage disclosures. The entity should apply the standard prospectively except for the transition method related to the recognition and measurement of troubled debt restructuring. For the transition method, an entity has the option to apply a modified retrospective transition method, resulting in a cumulative-effect adjustment to retained earnings in the period of adoption.
Effective Date for TVA | This new standard is effective for TVA’s interim and annual reporting periods beginning October 1, 2023. While early adoption is permitted, TVA does not currently plan to adopt this standard early.
Effect on the Financial Statements or Other Significant Matters | TVA does not expect the adoption of this standard to have a material impact on its financial condition, results of operations, or cash flows.

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- Definition The entire disclosure for change in accounting principle. 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