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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 23 - August 2026 (template release)

Template release pack

This release focuses on the legislative content changes, features and correction updates for the period ending
June 2026
. The template is available on platform 6.28.9259 or later.

Release notes

  • Period ended: June 30, 2026
  • Update type: Minor: Legislative, Features, and Corrections
Overview
This ARGENTINA Corporate Template Content Version 23 is a Minor release that includes legislative updates along with features and corrections.
The main legislative updates in this version are effective for annual periods beginning on or after June 2026. These updates include updated inflation and USD appreciation figures for this period.
This version 23 release has been made available on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
Legislative
Accounting Reference Number
Details
Resolución Técnica N° 54
Reference to Resolución Técnica N° 54 framework amended from RT N° 56 to RT N° 59
Corrections
Item ID
Title
Details and limitatios
5159742
Incorrect data type in "Participación en capital" E2 grid
Description of change: The data type of the Current and Prior columns in E2 has been corrected to support decimal values displayed as percentages.
DC locations impacted:
  • Información a Revelar | Notas a los estados contables | Operaciones y saldos con sociedades relacionadas | Participación en capital.
5127019
Missing "Prior Prior Period" Expressions in Grids
Description of change: The grid has been updated to include "Prior Prior Period" expressions.
DC locations impacted:
  • Información a Revelar | Estado de Flujo de Efectivo | Estado Flujo Efectivo | Actividades operativas | Cambios en activos y pasivos operativos
  • Información a Revelar | Estado de Flujo de Efectivo | Estado Flujo Efectivo | Actividades de financiación | Actividades de financiación
5596886
The category row in the Reconciliation section should be set to Never
Description of change: The reconciliation row that retrieves category data has been corrected and configured to display "Never," as it is intended solely for internal calculations.
Report locations impacted:
  • Estados contables | Estado de Resultados | Tabla - Estado de Resultados
Features
Item ID
Title
Details and limitations
5013820
Hide default signatory dates when no date is entered
Description of change: Signatory dates are now hidden when no date has been entered.
Report locations impacted:
  • Memoria | Lugar, fecha y firma
  • Informe de los Auditores Independientes | Ciudad y fecha
  • Detalles de la entidad | Firmas
  • Estados Contables | Estado de Situación Patrimonial | Firmas
  • Estados Contables | Estado de Resultados | Firmas
  • Estados Contables | Estado de Evolución de Patrimonio Neto | Estado Evolución PN (1) | Firmas
  • Estados Contables | Estado de Evolución de Patrimonio Neto | Estado Evolución PN (2) | Firmas
  • Estados Contables | Estado Flujo Efectivo | Firmas
  • Estados Contables | Notas a los Estados Contables | Firmas
  • Estados Contables | Cuadros Anexos | Anexo Moneda Extranjera | Firmas
  • Estados Contables | Cuadros Anexos | Cuadro Anexo de Gastos | Firmas
  • Estados Contables | Cuadros Anexos | Anexo Bienes de Uso | Firmas
  • Estados Contables | Cuadros Anexos | Anexo Activos Intangibles | Firmas
  • Estados Contables | Cuadros Anexos | Anexo Inversiones | Firmas
  • Estados Contables | Cuadros Anexos | Anexo Otras Inversiones | Firmas
  • Estados Contables | Cuadros Anexos | Anexo Previsiones | Firmas
  • Estados Contables | Cuadros Anexos | Anexo Costo de Ventas | Firmas
  • Informe del Síndico | Lugar y fecha
  • Comisión Fiscalizadora | Lugar y fecha
5098455
Formatting on table Estado de Resultados con operaciones en descontinuación
Description of change: The discontinued operations income statement table has been updated to match the latest format and now supports six reporting columns: three for Entity 1 (Current, Prior, and Prior Prior) and three for Entity 2 (Current, Prior, and Prior Prior).
Report locations impacted:
  • Estados Contables | Estado de Resultados | Tabla - Estado de Resultados con operaciones en descontinuación
Description of change: The sign disclosure setting was changed from Debit to Credit to align with the continued operations income statement table.
Report locations impacted:
  • Estados Contables | Estado de Resultados | Tabla - Estado de Resultados con operaciones en descontinuación
Description of change: The row "Resultado por valuación de bienes de cambio al valor neto de realización" has been removed because its amount is already included in the "Resultados financieros y por tenencia" row.
Report locations impacted:
  • Estados Contables | Estado de Resultados | Tabla - Estado de Resultados con operaciones en descontinuación
Description of change: The report element has been renamed to "Tabla - Estado de Resultados con operaciones en descontinuación" to ensure consistency with the naming conventions of other tables in the report.
Report locations impacted:
  • Estados Contables | Estado de Resultados | Tabla - Estado de Resultados con operaciones en descontinuación
Description of change: A Note column has been added to the table, with relevant notes mapped to their corresponding rows.
Report locations impacted:
  • Estados Contables | Estado de Resultados | Tabla - Estado de Resultados con operaciones en descontinuación
5007604
Translation cache update
Description of change: The term "Memoria" has been updated from "Memory" or "Report" to "Directors' Report."
DC locations impacted:
  • Cache updates
Description of change: The term "Estado de Situación Patrimonial" has been updated from "Statement of Patrimonial Situation" to "Statement of Financial Position."
DC locations impacted:
  • Cache updates
Description of change: The term "Activo/Pasivo" has been updated from "Active/Passive" to "Assets/Liabilities."
DC locations impacted:
  • Cache updates
Description of change: The term "Patrimonio neto" has been updated from "Networth" to "Equity," and "Estado de Evolución de Patrimonio Neto" has been changed from "Statement of Evolution of net worth" to "Statement of Changes in Equity."
DC locations impacted:
  • Cache updates
Description of change: The term "Bienes de cambio" has been updated from "Exchange realty" to "Inventories."
DC locations impacted:
  • Cache updates
Description of change: The term "Síndico" has been updated from "Recever" to "Trustee."
DC locations impacted:
  • Cache updates
Description of change: The term "Previsiones" has been updated from "Forecast" to "Provisions."
DC locations impacted:
  • Cache updates
Description of change: The term "Solidez o Solvencia" has been updated from "Solidity or Solvency" to "Solvency Ratio."
DC locations impacted:
  • Cache updates
Description of change: The label "Destino del resultado del ejercicio" has been updated from "Destination of year's profit or loss" to "Allocation of the year's profit/(loss)".
DC locations impacted:
  • Cache updates
Description of change: The term "Perspectives" has been updated to "Prospects" in the "Perspectivas" section.
DC locations impacted:
  • Cache updates
Description of change: The label "I." has been changed to replace "YO." in the specified context.
DC locations impacted:
  • Cache additions
Description of change: The file extension has been changed from ".saw" to "vi."
DC locations impacted:
  • Cache additions
Description of change: The text "to to" has been corrected to "to".
DC locations impacted:
  • Cache additions
Description of change: The logical operator "and" has been replaced with "or" in the specified context.
DC locations impacted:
  • Cache additions
Description of change: The letter "f" has been used in place of "F".
DC locations impacted:
  • Cache additions
5322944
Add Analytical Report to Reports List - this will need to be customised for each template
Description of change: A new analytical report has been added for the main financial statements, including variance analysis columns E1 and E2.
DC locations impacted:
  • Reportes > Reporte analítico con columnas de variación
Content changes
Item ID
Title
Details and limitations
5397085
Legislative updates for years ended 30 June 2026
Description of change: The heading of the cash flow statement has been updated from "efectivo" to "efectivo y sus equivalentes".
Report locations impacted:
  • Memoria | Situación Patrimonial, los Resultados y la generación / aplicación de efectivo | Estructura de la generación o aplicación de efectivo comparativa con el ejercicio anterior:
Description of change: The total line in the cash flow statement has been updated from "efectivo" to "efectivo y sus equivalentes".
Report locations impacted:
  • Memoria | Situación Patrimonial, los Resultados y la generación / aplicación de efectivo | Estructura de la generación o aplicación de efectivo comparativa con el ejercicio anterior: | Tabla - Estructura de la generación o aplicación de efectivo
Description of change: The punctuation has been corrected in the "Activos no corrientes > Inversiones financieras" section of Annex C.
Report locations impacted:
  • Estados Contables | Estado de Situación Patrimonial | Tabla - Estado de Situación Patrimonial
Description of change: The reference to the Resolución Técnica N° 54 framework has been updated from RT N° 56 to RT N° 59.
Report locations impacted:
  • Estados Contables | Notas a los Estados Contables | Bases de presentación de los estados contables | Normas contables aplicadas | Declaración de cumplimiento | RT 54
Description of change: The inflation figure for the year ending 30 June 2025 has been updated to 39.42%.
Report locations impacted:
  • Estados Contables | Notas a los Estados Contables | Bases de presentación de los estados contables | Unidad de medida | Entorno económico y marco normativo | Inflación del ejercicio
Description of change: The USD appreciation against the ARS for the year ending 30 June 2025 has been updated to 15%.
Report locations impacted:
  • Estados Contables | Notas a los Estados Contables | Bases de presentación de los estados contables | Moneda extranjera | Variaciones en la moneda
Description of change: The minority interest line in the balance sheet has been internally renamed from "Participación de terceros en sociedades controladas" to "Participación de terceros en sociedades controladas [E2]" to clarify that minority interest should be excluded in individual financial statements and is only applicable for Group [E2] reports.
Report locations impacted:
  • Estados Contables | Estado de Situación Patrimonial | Tabla - Estado de Situación Patrimonial
DC locations impacted:
  • BS.PARTSOC
Description of change: The internal name of the third-party participation line in the income statement has been changed from "Participación de terceros en sociedades controladas" to "Participación de terceros en sociedades controladas [ E2 ]" to clarify that minority interest should be excluded in individual financial statements and is only applicable to Group [E2].
Report locations impacted:
  • Estados Contables | Estado de Resultados | Tabla - Estado de Resultados
DC locations impacted:
  • BS.PN.RESULTACUM.PARTSOC
Description of change: The redundant space at the end of the paragraph has been removed.
Report locations impacted:
  • Estados Contables | Notas a los Estados Contables | Bases de presentación de los estados contables | Contexto económico | Áreas del interés del contexto económico | Mercado cambiario | Marco normativo en materia cambiaria
Description of change: The inflation figure for the year ending 30 June 2026 has been updated to 16.85%.
Report locations impacted:
  • Estados Contables | Notas a los Estados Contables | Bases de presentación de los estados contables | Unidad de medida | Entorno económico y marco normativo | Inflación del ejercicio
Description of change: The USD appreciation against the ARS for the year ending 30 June 2026 has been updated to 1.4%.
Report locations impacted:
  • Estados Contables | Notas a los Estados Contables | Bases de presentación de los estados contables | Moneda extranjera | Variaciones en la moneda
XBRL changes
There is no XBRL for this template.
Impact on existing clients
There are no impacts identified for this release.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.

Known issues

There are no known issues identified for this release.

Additional information

There is no additional information for this release.

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