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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 26 - September 2026 (template release)

Template release pack

This release focuses on the legislative content changes, features, and correction updates for the period ending
December 2026
. The template is available on platform 6.28.9259 and greater.

Release notes

  • Period ended: December 2026
  • Update type: Major legislative and corrections
Overview
This template major release that includes important legislative updates and IFRS-alignment changes, along with corrections.
NZ IFRS 18
 is effective for annual reporting periods beginning on or after
1 January 2027
. NZ IFRS 18, together with the consequential amendments to other accounting standards, must be applied retrospectively. Early adoption is permitted and must be disclosed.
As part of the
NZ IFRS 18
 implementation, impacted tables and paragraphs have been duplicated and clearly distinguished by labelling them as
NZ IFRS 18
, while the original content has been retained and labelled as
NZ IAS 1
.
To support these changes, new categories have been introduced for affected line items within the Categories section. These categories are identified using updated category codes with the suffix
“2”
 and are labelled as
NZ IFRS 18
, enabling clear differentiation from the existing
NZ IAS 1
 categories
In addition, NZ IFRS 18 table line items have been mapped to the newly created categories. For grid tables, expressions have been updated in accordance with NZ IFRS 18 requirements to ensure consistency throughout the report.
Users may continue using the existing
NZ IAS 1
 content by retaining the current display settings. Alternatively, users who choose to adopt
NZ IFRS 18
 can transition to the newly introduced tables, grids, and related elements included in this release.
Key legislative updates in this version are effective for annual periods beginning on or after January 2027.
These updates include:
  • NZ IFRS 18 - Presentation and Disclosure in Financial Statements,
  • Amendments to NZ IFRS 10 and NZ IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture,
  • Amendments to NZ IFRS 9 and NZ IFRS 7 - Amendments to the Classification and Measurement of Financial Instruments,
  • mendments to NZ IFRS 9 and NZ IFRS 7 - Contracts Referencing Nature-Dependent Electricity,
  • Amendments to NZ IAS 21 and NZ IFRS 1 – Lack of Exchangeability
This version is available on platform 6.28.9259 or greater.

What's new

Legislative update
For detailed and specific changes, kindly refer to the Content Change List PDF available in the release pack.
Accounting Reference Number
Details
NZ IFRS 18
Presentation and Disclosure in Financial Statements
Amendments to NZ IFRS 10 and NZ IAS 28
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
Amendments to NZ IFRS 9 and NZ IFRS 7
Amendments to the Classification and Measurement of Financial Instruments
Amendments to NZ IFRS 9 and NZ IFRS 7
Contracts Referencing Nature-Dependent Electricity
Amendments to NZ IAS 21 and NZ IFRS 1
Lack of Exchangeability
NZ IFRS 18
Presentation and Disclosure in Financial Statements
Amendments to NZ IFRS 10 and NZ IAS 28
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
Content changes
Item ID
Tittle
Details and limitations
5144870
Statement of profit or loss
  • Created new categories in category section as per NZ IFRS 18 updates. Mapped those in newly duplicated table.
  • Updated Section Headers, Section Sub-Headers, Totals, Sub-Totals, and Reconciliation Totals.
5144889
Statement of financial position
  • Created new categories in category section as per NZ IFRS 18 updates. Mapped those in newly duplicated table.
  • Updated Section Headers, Section Sub-Headers, Totals, Sub-Totals, and Reconciliation Totals.
5144879
Statement of comprehensive income
  • Created new categories in category section as per NZ IFRS 18 updates. Mapped those in newly duplicated table.
  • Updated Section Headers, Section Sub-Headers, Totals, Sub-Totals, and Reconciliation Totals.
  • Added the necessary line items, variables, and expressions.
5144892S
Statement of changes in equity
  • Added Non-Standard Grid Table with NZ IFRS 18 amendments have been created with updated line items, variables, and expressions.
  • Column Headers, Column Total Expressions, Section Headers, Section Sub-Headers, Totals, Subtotals, and Reconciliation Totals have been adjusted to reflect the latest NZ IFRS 18 content changes.
5147557
Single - Statement of changes in equity
  • Added Non-Standard Grid Table with NZ IFRS 18 amendments have been created with updated line items, variables, and expressions in Parent SOCIE
  • Column Headers, Column Total Expressions, Section Headers, Section Sub-Headers, Totals, Subtotals, and Reconciliation Totals have been adjusted to reflect the latest MFRS 18 content changes.
5144893
Statement of cash flows
  • A new grid table with NZ IFRS 18 amendments has been created with updated line items, variables, and expressions.
  • Column Headers, Column Total Expressions, Section Headers, Section Sub-Headers, Totals, Subtotals, and Reconciliation Totals have been adjusted to reflect the latest content changes.
5147627
Significant accounting judgements, estimates and assumptions
  • Updated text and text variables.
  • Updated content to reflect the latest legislative changes.
5584700
Accounting policies
  • Text & Text Variables updated
  • Reference note numbers have been
  • Created new non-standard table in 2.4 Changes in accounting policies and disclosures
5147625
Revenue from contracts with customers
  • Updated text and text variables.
  • Updated content to reflect the latest legislative changes.
5752874
Segment Information
  • Created new note names as Segment Information.
  • A corresponding table and the related content has been updated in accordance with NZ IFRS 18 requirements.
5584711
Capital Management
  • Updated text and text variables.
  • Updated content to reflect the latest legislative changes.
5584715
Business combinations and acquisition of non-controlling interests
  • Updated text and text variables.
  • Updated content to reflect the latest legislative changes.
5584716
Partly owned subsidiaries
Updated content to reflect the latest legislative changes.
5584727
Interest in a joint venture
Updated content to reflect the latest legislative changes.
5584731
Investment in an associate
Updated content to reflect the latest legislative changes.
5584768
Other income/expenses
  • Renamed the note “Other operating expenses” to “Other individually immaterial operating expenses” in accordance with NZ IFRS requirements.
  • Added new note “Other individually immaterial income from investments” and “Interest expenses on other liabilities.”
  • Updated the related line items within these notes to align with NZ IFRS 18 presentation and disclosure requirements.
  • Added a new table titled “Specified expenses by nature in operating category.”
  • Created the corresponding categories in the Category section to support the new table.
  • Added the Foreign exchange differences header and the related explanatory paragraph in accordance with NZ IFRS 18 presentation and disclosure requirements.
5584769
Discontinued operations
Created new category under discontinued operation.
5584771
Income tax
Updated content to reflect the latest legislative changes.
5584773
Management-defined performance measure (MPM)
  • Created a new NZ IFRS 18 Note Folder.
  • Added text, text variables, and reference note numbers.
  • Added folder headers.
  • Created new text and table content.
5584778
Investment properties
  • Created new text and table content
  • Added text, text variables, and reference note numbers.
5584782
Intangible assets and goodwill
  • Added a new total column, "Intangible Assets Total," to the newly created Non-standard table.
  • Added text, text variables, and reference note numbers.
5584785
Financial assets and financial liabilities
  • Updated text and text variables.
  • Updated content to reflect the latest legislative changes.
5584789
Inventories
Updated content to reflect the latest legislative changes.
5584793
Trade receivables and contract assets
Updated content to reflect the latest legislative changes.
5584799
Cash and short-term deposits
  • Added new grid table.
  • Reconciliation Totals have been adjusted to reflect the latest NZ IFRS 18 content changes.
5584805
Issued capital and reserves
  • The note “Other Capital Reserve” has been renamed to “Other Individually Immaterial Capital Reserves.” Corresponding new tables and supporting content have been created and updated to reflect this change.
5584808
Provisions
  • New categories have created an damped those in newly created Non standard table.
  • Updated content to reflect the latest legislative changes.
5584823
Government Grants
Added new grid table
5584826
Trade and other payables
  • Created new note names as "Trade, other and related party payables".
  • A corresponding category has been created in the Categories section, and the related content has been updated in accordance with NZ IFRS 18 requirements.
5584829
Leases
Updated content to reflect the latest legislative changes.
5584831
Pensions and other post-employment benefit plans
  • New Non - standard table have been created.
  • Updated content to reflect the latest legislative changes.
  • Updated text & text variables
5584833
Share-based payments
Updated content to reflect the latest legislative changes.
5584836
Related party disclosures
Updated content to reflect the latest legislative changes.
5584837
Standards issued but not yet effective
Updated content to reflect the latest legislative changes.
5584858
Appendix 4 - Material accounting policy information – an illustrative example
Added new paragraph and Manual tables as per content.
5584863
Appendix 5 - Cash flow reconciliation
  • Added new grid table.
  • Reconciliation Totals have been adjusted to reflect the latest NZ IFRS 18 content changes.
5584865
Appendix 6 - Illustrative disclosure about Pillar Two taxes
Updated content to reflect the latest legislative changes.
5752888
IFRS 18 template feedbacks
  • Updated content to reflect the latest legislative changes.
  • Updated text and text variables.
  • Updated note numbering and references.

What's changed

Features
Item ID 5584871 - Analytical report for NZ IFRS 18
Added YOY VAR and VAR % columns to the NZ IFRS 18 financial statement tables, aligning them with the existing NZ IAS 1 format.

What's fixed

Corrections
Item ID
Tittle
Details and limitations
5575247
Level 3 note folders issue
Removed L3NumberPrefix from properties throughout the report.
5475478
Restated wording issue
  • Ensured that the appearance of the "Restated" text is centrally controlled. I also removed the ShowISRestatedRowStatement and ShowBSRestatedRowStatement properties.
  • Corrected the issue where director appointment and cessation dates were being included in the Corporate Information directory. These dates are no longer displayed in the directory.
5628033
To check note references throughout the template
Reviewed and corrected note references across the template.

Known issues

Item ID
Details and limitations
1
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.
2
Please be noted that deleting the original elements (such as paragraphs, tables, and so on) which have been reflected from the parent / root template should be cautious. The same logic applies to here for not changing existing column IDs as below. If the original elements have been deleted, we cannot save it back other than re-implementing it with the backup files. It will also lose any updates that will be made to the elements, i.e. the template will not get upgraded and synced perfectly with the latest draft template update, and also some functions, such as Revert to Template or Compare with Template will not be available neither – this is because once the original element is deleted, their own IDs become different to the draft/ parent template, so they cannot be compared).
Therefore, please keep this in mind, especially when customisation needs to be done. Alternatively, if users do not want some part from the original elements, they can create a copy of it and build their customisation from there and display the unwanted original element to be Never, instead of deleting it.
3
For users' further references, please be noted that when you wish to change the naming of columns in grids, it can be done via Column à Rename feature. However, please do not change their existing IDs, otherwise, you will lose your current data and linking to it.

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