Version 12 - July 2026 (template release)

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

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

Presentation and Disclosure in Financial Statements

Subsidiaries without Public Accountability

Translation to a Hyperinflationary Presentation Currency – Amendments to IAS 21

Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28

Added an analytical report in which all financial statements (Statement of Profit or Loss, Statement of Financial Position, and Statement of Cash Flows) have been duplicated and labelled as IFRS 18, while the old financial statements are labelled as IAS 1.

Updated the Statement of Profit or Loss to incorporate table content supporting IFRS 18 presentation requirements and created the required categories to align elements with the standard's classification framework.

Revised the Statement of Financial Position to include supporting table content and created new categories for element classification in accordance with IFRS 18.

Enhanced the Statement of Changes in Equity by incorporating table content to align with IFRS 18 presentation requirements.

Updated the Statement of Comprehensive Income to incorporate table content supporting IFRS 18 presentation requirements and created the required categories to align elements with the standard's classification framework.

Updated the Statement of Cash Flows, including both indirect and optional direct method content, to incorporate table content supporting IFRS 18 presentation requirements.

Implemented IFRS 18 legislative updates across the following notes: Investments in Associates and Joint Ventures (Note 2.3.2), Foreign Currency Translation (Note 2.3.7), Property, Plant and Equipment (Note 2.3.10), Leases (Note 2.3.11), Financial Instruments (Note 2.3.15), Derivative Financial Instruments and Hedge Accounting (Note 2.3.16), Cost of Sales (Note 2.3.17), Other Related Disclosures (Notes 2.3.22–2.3.24), New and Amended Standards Applied by the Group (Note 2.4.2), and Judgements (Note 3.1). Updates included required presentation, disclosure, and wording changes, as well as the addition of new disclosure elements where applicable, ensuring alignment with IFRS 18 requirements and consistency across accounting policies and financial statement disclosures.

Implemented IFRS 18 legislative updates across Contract Balances (Note 4.2), Segment Information (Note 5), and Capital Management (Note 6). Changes included updates to disclosure wording, the introduction of IFRS 18-aligned presentation content and supporting tables, and enhancements to segment and capital management disclosures to ensure compliance with the revised reporting requirements.

Completed IFRS 18 legislative updates for Business Combinations and Acquisition of Non-controlling Interests (Note 8) and Partly-owned Subsidiaries (Note 9), incorporating required table content and presentation updates to align with IFRS 18 requirements.

Implemented IFRS 18 legislative updates across Interest in a Joint Venture (Note 10) and Investment in an Associate (Note 11). Updates included the incorporation of required table content and presentation enhancements to align disclosures with IFRS 18 requirements, ensuring consistency and compliance across equity-accounted investment disclosures.

Implemented IFRS 18 legislative updates across Other Income and Expenses (Note 13) and Discontinued Operations (Note 14). Updates included the introduction of new IFRS 18 disclosure notes covering Other Individual Immaterial Operating Income (13.1), Other Individual Immaterial Operating Expenses (13.2), Other Individual Immaterial Income from Investments (13.3), Interest Expenses on Other Liabilities (13.4), Specified Expenses by Nature in the Operating Category (13.5), Research and Development Costs (13.6), Foreign Exchange Differences (13.7), and Administrative Expenses (13.8). Additional enhancements included required table content, note restructuring and renaming updates, duplicated content where necessary, and revised disclosure wording to align with IFRS 18 presentation and disclosure requirements.

Added new disclosure notes for Management-defined Performance Measures (MPM) (Note 16) and Earnings per Share (EPS) (Note 17), including comprehensive narrative disclosures and supporting tables to meet new IFRS 18 reporting requirements. Additionally, implemented IFRS 18 legislative updates to Property, Plant, and Equipment (Note 18) and Investment Properties (Note 19), incorporating required table content and presentation enhancements to ensure alignment with IFRS 18 disclosure and presentation requirements.

Implemented IFRS 18 legislative updates across Intangible Assets and Goodwill (Note 20), Financial Assets (Note 22.1), Financial Liabilities – Interest-bearing Loans and Borrowings (Note 22.2), Fair Values (Note 22.4), Financial Risk Management Objectives and Policies (Note 22.5), Changes in Liabilities Arising from Financing Activities (Note 22.6), Inventories (Note 23), Trade Receivables and Contract Assets (Note 24), and Cash and Short-term Deposits (Note 25). Updates included the incorporation of required table content, disclosure enhancements, presentation and wording revisions, and related cross-reference updates to align with IFRS 18 requirements. These changes ensure consistency and compliance across asset, liability, liquidity, and financial risk management disclosures.

Completed IFRS 18 legislative updates for Issued Capital and Reserves (26), Provisions (28), and Government Grants (29), incorporating required table content and presentation updates to align with IFRS 18 disclosure requirements.

Implemented IFRS 18 legislative updates across Trade and Other Payables (Note 31), Leases (Note 32), Pensions, and Other Post-employment Benefit Plans (Note 33), Share-based Payments (Note 34), Related Party Disclosures (Note 36), and Standards Issued but Not Yet Effective (Note 37). Updates included the incorporation of required table content, disclosure wording revisions, presentation enhancements, note restructuring and renaming adjustments, related note cross-references, and updates to standards application disclosures. These changes ensure alignment with IFRS 18 requirements and maintain consistency across liability, employee benefit, related party, and standards-related disclosures.

Updated Appendix 4 by aligning the Note 2.3.2 (Investments in Associates and Joint Ventures) example with IFRS 18 requirements through revised wording, disclosure examples, and presentation guidance. Also applied minor consistency and wording updates across other appendix sections to reflect related IFRS 18 legislative changes.

Implemented publicly listed company disclosure enhancements across the financial statements, accounting policies, and supporting notes. Updates included the addition of Earnings per Share (EPS) disclosures within the Summary of Accounting Policies (Note 2.3.26), Correction of an Error disclosures (Note 2.5.3), and a dedicated Earnings per Share note (Note 17). Enhanced Disaggregated Revenue Information (Note 4.1) by incorporating publicly listed entity disclosure requirements and cross-references to Segment Information (Note 5), while also introducing Segment Information as a new disclosure section for publicly accountable entities. Additional updates included integrating EPS-related disclosure content into the Statement of Profit or Loss and the Statement of Profit or Loss and Other Comprehensive Income, adding relevant EPS cross-references within Share-based Payments (Note 2.3.24), and updating Standards Issued but Not Yet Effective (Note 37) to reflect publicly listed entity considerations related to future standards applicability and public accountability requirements.

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.

There is a character limitation in grid column headers, headers can take up to 60 characters only.

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.

This release doesn’t automatically determine whether an entity should report on a IFRS 18 or IAS 1 basis. Existing clients should confirm the entity's reporting basis before finalising the report, as this affects the trial balance, mapping, categories, tables, report elements, disclosures, and display settings.

Users early adopting IFRS 18 should use the IFRS 18 trial balance and mapping included in this release pack. Users continuing on a IAS 1 basis should obtain and use the original IAS 1 trial balance and mapping from the previous release pack.

After upgrade, users should review the existing client file to ensure that only content applicable to the entity's reporting basis is displayed. This includes reviewing duplicated IAS 1/IFRS 18 content, conditional display settings, Table of Contents items, tables, tabs, grids, categories, and publicly listed company disclosure content where applicable. Users should also refer to Additional Information Item 10 for the related publicly listed company disclosure display settings.