Topic:"Accounting Standards" in M12600

Matter: Nova Scotia Power - Cybersecurity Accountability IN THE MATTER OF AN INQUIRY about the impact of the cyber incident on NOVA SCOTIA POWER INCORPORATED’s collection and retention of customer information, customer service and communications, billing processes and regulatory matters

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Accounting Standards across all matters →

N-23M12835 Exhibit N-2 Att 3 2025 Managements Discussion AnalysisHIGHLIGHTED 1 passage

Improvements to Income Tax Disclosures

Improvements to Income Tax Disclosures The Company adopted Accounting Standard Update ("ASU") 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures, effective December 31, 2025. The standard enhances the transparency, d...

AI summary The Company adopted ASU 2023-09, effective December 31, 2025, to improve income tax disclosures by requiring more transparent and disaggregated information in the reconciliation of income taxes and by jurisdiction. This change resulted in additional disclosures in note 7 of the 2025 Annual Financial Statements.

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