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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 10 - December 2025 (template release)

Template release pack

This release focuses on the 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 end: December 2025
  • Update type: Major (Legislative, Features and Corrections)
Overview
This IFRS Corporate Template Content Version 10.0 is a Major release that includes important legislative updates and IFRS-alignment changes, along with features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after January 1, 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
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Amendments to IFRS 10 and IAS 28
This version 10.0 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
For detailed and specific changes, refer to the Content Change List PDF available in the release pack.
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
Item ID
Title
Details and Limitations
3000283
Add in change in landscape and changes to portrait in TES
Added TES elements that include changes in landscape and changes in portrait in our OAP application.
2878116
Removal of restated wording in Intangible Asset Note
In the Intangible Assets notes of our Annual Report, removed the word ‘Restated’.
Features
Item ID
Title
Details and Limitations
2780057
Adjustment of the NCI Category Back into the Equity Category
  • Created
    BS.EQ.NCI.OPENBAL
     and
    BS.EQ.NCI.MOVEMENTS
     in
    BS.EQ.NCI.
     For
    BS.EQ.NCI.MOVEMENTS
    , And created a sub-category called
    BS.EQ.NCI.MOVEMENTS.PROFIT
  • For PL category, created
    PL.ATT
     then moved PL and
    PL.NCI
     categories into
    PL.ATT
    .
2780058
Standardise Display Settings Before Publishing
Set the display condition as always for '
Content
’,
'Cover Page
' and for all
Primary Statements
. And added the
'Usage Guide Paragraph
' for each folder in the report.
Content changes
Item ID
Title
Details and Limitations
3058012
Updates to the Single Entity - Note 4: Revenue from contracts with customers
Paragraph changes have been made in Note 4.4 – Performance Obligations under Revenue from Contracts with Customers.
3058021
Updates to the Single Entity - Note 18: Financial assets and financial liabilities
There are 3 paragraph changes and 1 header change in note 18.5 - Financial instruments risk management objectives and policies.
3059235
Updates to the Single Entity - Note 23: Issued capital and reserves
Text changes have been updated in Share option schemes and Share-based payments under Issued capital and reserves.
3059236
Updates to the Single Entity Note 34: Standards issued but not yet effective
  • Removed header 'Lack of exchangeability - Amendments to IAS 21'(i.e. we have set the display never and renamed it as ‘Deprecated <2024>’).
  • Added a new header, ‘IFRS 18 – Presentation and Disclosure in Financial Statements,’ along with the corresponding paragraphs and list items.
  • Added ‘IFRS 19 Subsidiaries without Public Accountability: Disclosures’.
Added ‘Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7’.
3058008
Updates to the Single Entity Note 2.4: Changes in accounting policies and disclosures
  • Added a new header, 'Lack of exchangeability - Amendments to IAS 21'.
  • Removed 'Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7'(i.e. we have set the display never and renamed it as ‘Deprecated <2024>’).
3057017
Updates to the Consol Entity - Appendix 6
Paragraph changes have been made in Pillar Two rules under ‘Illustrative disclosure about Pillar Two taxes’.
3057016
Updates to the Consol Entity - Appendix 4
Header changes have been made in the table titled ‘Material accounting policy information – an illustrative example’.
3057015
Updates to the Consol Entity - Appendix 3
Header changes have been made in the table titled ‘Consolidated statement of financial position with separate presentation lease liability, including disclosure’.
3057013
Updates to the Consol Entity - Note 35: Standards issued but not yet effective
  • Removed 'Lack of exchangeability - Amendments to IAS 21'(that is, we have set the display never and renamed it as ‘Deprecated <2024>’).
  • Added a new header, ‘Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7'.
  • Added 'Annual Improvements to IFRS Accounting Standards - Volume 11'
  • Added a header 'Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7'
3057011
Updates to the Consol Entity - Note 18: Goodwill and intangible assets with indefinite useful lives
Updates have been made to the paragraphs.
3057010
Updates to the Consol Entity - Note 8: Partly owned subsidiaries
Updates have been made to the headers.
3057009
Updates to the Consol Entity - Note 4: Revenue from contracts with customer
Updates have been made to the paragraphs.
3057008
Updates to the Consol Entity - Note 2.4: Changes in accounting policies and disclosures
  • Added a new header, 'Lack of exchangeability - Amendments to IAS 21'.
  • Removed 'Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7'(that is, we have set the display never and renamed it as ‘Deprecated <2024>’).
Known issues
Item ID
Details and Limitations
1
For users wishing to update to 6.29 platform, 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.
Additional information
Item ID
Details and Limitations
1
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. Review these elements and create duplicates to retain them if needed.
XBRL changes
There are no XBRL changes for this release.
Impact on existing customers
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.

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