Version 14 - March 2026 (CUD release)
- Financial period: 12-Months (Annual)
- Current compliance until: Year End December 2025
- Target industry type: Manufacturing, Services, Generic (excl. Financial Services)
Content update
The CUD Release focuses on the legislative content changes for the December 2025.
Legislative updates
Significant changes directly affecting the template for the notes to the company's financial statements are not anticipated. However, we would like to highlight the accounting regulations that will come into effect according to the dates mentioned:
- Amendments to the Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7 - Annual periods beginning on or after January 1, 2026.
- Nature-dependent electricity contracts – Amendments to IFRS 9 and IFRS 7 - Annual periods beginning on or after January 1, 2026.
- IFRS 18 Presentation and Disclosure in Financial Statements - Annual periods beginning on or after January 1, 2027.
- IFRS 19 Subsidiaries without Public Accountability: Disclosure Requirements - Annual periods beginning on or after January 1, 2027.
- Annual Improvements to IFRS - Volume 11 - Annual periods beginning on or after January 1, 2026.
The most significant updates for the year will pertain to disclosures regarding the country's economic situation and fiscal status (new laws or resolutions published up to the presentation of the financial statements).
Tax updates from January to June 2026.
- New income tax table for individuals applicable for the 2026 period - January 1, 2026
- Reforms to the outflow tax (ISD) rate for the 2026 fiscal year - January 05, 2026
- Modifications to the ICE for 2026 - January 06, 2026
- Annex on international currency movements (MID) – January 2026
Early adoption available for these accounting standards
If permitted, please include the corresponding effects according to each regulation.
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