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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 20 - September 2026 (template release)

Template release pack

This release focuses on legislative content changes and feature updates for the period ending December 2026. The template is available on platform 6.28.9259 or later.

Release notes

  • Period end: December 2026
  • Update type: Minor legislative and features
Overview
The template is a minor release that includes some legislative updates and IFRS-alignment changes, along with a new feature.
Key legislative updates in this version are effective for annual periods beginning on or after January 2029. The updates include:
  • IFRS 20 Regulatory Assets and Regulatory Liabilities
     – A new accounting standard for entities subject to rate regulation, replacing IFRS 14 Regulatory Deferral Accounts and introducing enhanced recognition and disclosure requirements. Earlier application is permitted.
The content was also updated to improve wording, capitalization and consistency in the sections covering IFRS 9, IFRS 7, IFRS 18 and IFRS 19. The template is on platforms 6.28 or later.
note
A single published template file is now provided for all supported platform versions. The file name identifies the minimum supported platform version, for example:
CL.CT (12.2026) (P 6.28 or Later CL - Published YE 2026).oap
. This indicates that the single published template file is compatible with platform version 6.28 or later, unless otherwise stated.
Legislative update information
Accounting reference number: IFRS 20
Added details about IFRS 20 Regulatory Assets and Regulatory Liabilities, issued by the IASB in May 2026. The new standard introduces a comprehensive accounting model for entities subject to rate regulation, requiring the recognition of regulatory assets and regulatory liabilities and aligning IFRS revenue recognition with the total compensation permitted under regulatory agreements.
IFRS 20 replaces IFRS 14 Regulatory Deferral Accounts, introduces enhanced disclosure requirements, and is effective for annual periods beginning on or after 1 January 2029, with earlier application permitted.
Content changes
Item ID: 5571494 - Legislative updates for years ended 31 December 2026
  • Description of change: Updated wording for IFRS 9 and IFRS 7 electricity-dependent nature contracts amendment.
  • Report locations impacted:
    • Estados Financieros | Notas a los Estados Financieros | Bases de presentación de los estados financieros | Normas e interpretaciones, así como las enmiendas a las NIIF, que han sido emitidas, pero no han entrado en vigencia | Cuadro
  • Description of change: Updated capitalization in the IFRS 18 Presentation and Disclosure in Financial Statements amendment.
  • Report locations impacted:
    • Estados Financieros | Notas a los Estados Financieros | Bases de presentación de los estados financieros | Normas e interpretaciones, así como las enmiendas a las NIIF, que han sido emitidas, pero no han entrado en vigencia | Cuadro
  • Description of change: Added IFRS 20 Regulatory Assets and Regulatory Liabilities with an effective date of 1 January 2029.
  • Report locations impacted:
    • Estados Financieros | Notas a los Estados Financieros | Bases de presentación de los estados financieros | Normas e interpretaciones, así como las enmiendas a las NIIF, que han sido emitidas, pero no han entrado en vigencia | Cuadro
  • Description of change: Removed the comma after NIIF 19 in the title for consistency with the other titles and headings throughout the report.
  • Report locations impacted:
    • Estados Financieros | Notas a los Estados Financieros | Bases de presentación de los estados financieros | Normas e interpretaciones, así como las enmiendas a las NIIF, que han sido emitidas, pero no han entrado en vigencia | NIIF 19 Subsidiarias Sin Obligación Pública de Rendir Cuentas: Información a Revelar
  • Description of change: Added IFRS 20 Regulatory Assets and Regulatory Liabilities, including its requirements, disclosures, and effective date of 1 January 2029.
  • Report locations impacted:
    • Estados Financieros | Notas a los Estados Financieros | Bases de presentación de los estados financieros | Normas e interpretaciones, así como las enmiendas a las NIIF, que han sido emitidas, pero no han entrado en vigencia | NIIF 20 Activos Regulatorios y Pasivos Regulatorios

What's changed

Features
Item ID: 5322967 - Add Analytical Report to Reports List
Description of change: Added a new analytical report for the main financial statements, featuring E1 and E2 variance analysis columns.
Report locations impacted:
  • Reportes > Reporte analítico con columnas de variació

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