XML 90 R68.htm IDEA: XBRL DOCUMENT v3.5.0.2
Accrued Liabilities (Detail) - USD ($)
$ in Millions
12 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2014
Jun. 21, 2016
Accrued Liabilities [Line Items]        
Accrued operating expenses [1] $ 347 $ 257    
Visa Europe put option-(See Note 2-Visa Europe) [2] 0 255    
Interest Payable [3] 145 0    
Accrued income taxes-(See Note 19-Income Taxes) 153 75    
Other [4] 483 262    
Total 1,128 849    
Fair value adjustment for the Visa Europe put option 255 $ (110) $ 0  
Visa Europe        
Accrued Liabilities [Line Items]        
Fair value adjustment for the Visa Europe put option $ 255      
Share capital of Visa Europe acquired (percent)       100.00%
[1] Increase includes accrued operating expenses assumed from the Visa Europe acquisition
[2] On June 21, 2016, the Company acquired 100% of the share capital of Visa Europe, effected by the Visa Europe board of directors' exercise of the amended Visa Europe put option. Therefore, the Visa Europe put option was contractually terminated as a result of the transaction. See Note 2—Acquisition of Visa Europe.
[3] Interest expenses accrued as at September 30, 2016 is related to the issuance of long-term debt in December 2015. See Note 9—Debt.
[4] Current year balance includes amounts assumed from the Visa Europe acquisition related to uncertainties around foreign non-income tax obligations. Prior year current deferred tax liabilities have been retroactively reclassed to non-current deferred tax liabilities on the consolidated balance sheets upon adoption of FASB issued ASU 2015-17. See Note 1—Summary of Significant Accounting Policies and Note 19—Income Taxes.