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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 11 - December 2025 (template release)

Template release pack

This release focuses on the legislative content changes updates for the period ending
December 2025
. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.

Release notes

  • Period ended: December 2025
  • Update type: Major legislative updates
Overview
This Canada Corporate Template Content Version 11.0 is a Major release that includes important legislative updates and IFRS-alignment changes.
Key legislative updates in this version are effective for annual periods beginning on or after January 2025. These updates include:
  • ‘Classification of Liabilities as Current or Non-current and Non-current liabilities with Covenants – Amendments to IAS 1,
  • ‘Lease Liability in a Sale and Leaseback – Amendments to IFRS 16’,
  • ‘Disclosure: Supplier Finance Arrangements – Amendments to IAS 7 and IFRS 7’,
  • ‘Lack of exchangeability – Amendments to IAS 21’,
  • ‘Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7’,
  • ’ Improvements to International Financial Reporting Standards’,
  • ‘Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7’,
  • ‘IFRS 18 – Presentation and Disclosure in Financial Statements’,
  • ‘IFRS 19 – Subsidiaries without Public Accountability: Disclosures’ and,
  • ‘Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28’.
This version 11.0 has been released 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 update information
Accounting Reference Number
Details
IAS 1
Classification of Liabilities as Current or Non-current and Non-current liabilities with Covenants – Amendments to IAS 1
IFRS 16
Lease Liability in a Sale and Leaseback – Amendments to IFRS 16
IAS 7 and IFRS 7
Supplier Finance Arrangements – Amendments to IAS 7 and IFRS 7
IAS 21
Lack of exchangeability – Amendments to IAS 21
IFRS 9 and IFRS 7
Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7
IFRS 18
Presentation and Disclosure in Financial Statements
IFRS 19
Subsidiaries without Public Accountability
IFRS 10 and IAS 28
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28
Corrections
There are no corrections included for this release.
Features
There are no new features included in this release.
Content changes
Item ID
Title
Details and limitations
3080629
Primary Financial Statements
Few line items have been removed from primary financial statements-Statement of financial position.
3080626
Management Discussion and Analysis and Intercedence Auditor's Report
Text and paragraphs changes have been done as per legislative update.
3080633
Note 2: Accounting policies Note 3: Significant accounting judgements, estimates and assumptions
  • New and amended standards and interpretations have been updated.
  • Update in relation to "Climate change" has been implemented in note 3.
3080641
Note 18: Goodwill and intangible assets with indefinite useful lives Note 19: Financial assets and financial liabilities
Text changes are done along with changes from USD to Canadian Dollars.
3080642
Notes 24: Issued capital and reserves
Changes in text and line items have been done as per legislative update.
3080643
Note 26: Provisions Note 29: Trade and other payables
Line items have been updated in tables as per legislative update.
3080645
Note 35: Standards issued but not yet effective
Major text and paragraph updates have been done as per legislative update.
3080646
Appendix
  • Major text and paragraph changes have been done as per legislative update.
  • Appendix 7 and Appendix 8 have been newly introduced in this release.
XBRL
There's 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.

Additional information

Item ID
Details and Limitations
1
Please be aware 'Prior to alignment to IFRS content' folder which contains the old contents will be removed in the next 1 years.

Known issues

Item ID
Details and Limitations
1
For users wishing to update to 6.29 platform, please note there is a known issue where even when elements are displayed as "Never", the report will still display the element.
2
There is a character limitation in grid column headers, headers can take up to 60 characters only.
3
The test company we use failed to push the web successfully. There are pending fixes to be implemented on the web platform. This may or may not affect customer files. If issues do arise, please contact support.

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