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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 8 - December 2025 (template release)

Template release pack

This release focuses on legislative content changes, features, and correction 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 and Corrections.)
Overview
This template is a major release that includes important legislative updates and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after January 2025:
  • ASU 2023-02 Investments – Equity method and joint ventures
  • ASU 2022-03 Fair Value Measurement
  • ASU 2024-01 Profit interest and similar awards under ASC 718
  • ASU 2024-02 Codification Improvements
  • ASU 2023-09 Improvements to Income Tax Disclosures
  • ASU 2023-08 Intangibles- Goodwill and Other Crypto-Assets
  • ASU 2025-02 Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122
This release is 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 update
For detailed and specific changes, refer to the Content Change List PDF available in the release pack.
Accounting Reference Number
Details
ASU 2023-02
Investments
-
 Equity Method and Joint Ventures (Topic 323), Accounting for Investments in Tax Credit Structures using the Proportional Amortization Method, which permits reporting entities to elect to account for certain tax equity investments using the proportional amortization method
ASU 2022-03
Fair Value Measurement
(Topic 820):
Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions
, which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value.
ASU 2024-01
Clarifies how an entity determines whether a profits interest or similar award is a share-based payment arrangement that is within the scope of ASC 718,
Compensation - Stock Compensation
.
ASU 2024-02
Codification Improvements
–
 Amendments to Remove References to the Concepts Statements , which contains amendments to the Codification to remove references to various FASB Concepts Statements.
ASU 2023-09
Improvements to Income Tax Disclosures,
intends to improve the transparency of income tax disclosures through the disclosure of specific categories in the tax rate reconciliation.
ASU 2023-08
Intangibles-Goodwill and Other-Crypto Assets
(Subtopic 350-60): Accounting for and Disclosure of Crypto Assets is intended to improve the accounting for certain crypto assets by requiring an entity to measure those crypto assets at fair value each reporting period with changes in fair value recognized in net income.
ASU 2025-02
Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122
 which rescinds the interpretive guidance previously provided in SAB No. 121 (“SAB 121”).
Corrections
Item ID
Title
Details and limitations
3087572
Correct the variable - 'Financial Statement'
The variable ‘consolidated financial statement’ has been updated to ‘consolidated financial statements’ (plural form) in the entire template.
3085762
Update Content page
The header in the content page ‘consolidated financial statement’ is updated to ‘consolidated financial statements’.
Content changes
Item ID
Title
Details and Limitations
3085753
Primary Statements
Balance Sheet: A new category has been created under the following path:
  • PRIMARY > BS – Balance Sheet > BS.A – Assets > BS.A.NCA- Non Current Assets > BS.A.NCA.DIGITALASSETS
  • In the Balance Sheet, a new line item ‘Digital Assets’ has been created under Non Current Assets and linked with the above shown category.
Consolidated statement of income: Two new categories have been created under the following paths:
  • EXPENSEBYNATURE > EXPENSEBYNATURE.OLD – OLD > EXPENSEBYNATURE. DIGITALASSETS – Digital asset impairment losses (gains), net
  • EXPENSEBYFUNCTION > EXPENSEBYFUNCTION.DIGITALASSETIMPAIRMENT – Digital asset impairment losses (gains), net
  • In the Income Statement, a new line item ‘Digital asset impairment losses (gains), net’ has been created under Operating Income, linked with above categories.
Consolidated statement of cash flows: Added 3 new line items
  • Digital asset impairment losses (gains), net
  • Purchases of digital assets
  • Proceeds from sale of digital assets
3085754
Note 5 - Significant accounting Policies
Added and updated paragraphs as per legislative changes.
3085755
Note 8 - Fair value measurements
Added new paragraphs and two new tables as per legislative changes
.
3085757
Note 16 - Income Taxes
Four new tables added as per legislative changes
.
3085758
Note 27 - Investments in Tax Credit Structures Using the Proportional Amortization Method
Added new note as per legislative changes
.
3085761
Note 13 - Goodwill and Intangible assets and amortization
Changed the standard name ‘IAS 139’ into ‘ASC 815’.
Known issues
  • 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.
Additional information
Additional folders have been created to store dated content at the bottom of each folder level of the annual report, as well as within the category structure. Please review these elements and create duplicates to retain them if needed.

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