Version 18 - December 2025 (template release)
Template release pack
This release focuses on the legislative content changes 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)
Overview
This Malaysia Corporate Template Content Version 18.0 is a Major release that includes important legislative updates and IFRS-alignment changes.
Key legislative updates in this version are effective for annual periods beginning on or after 1 January 2026 - Annual Improvements to MFRS Accounting Standards – Volume 11 - Amendments to MFRS 9 and MFRS 7: Amendments to the Classification and Measurement of Financial Instruments - Amendments to MFRS 9 and MFRS 7: Contracts Referencing Nature-dependent Electricity.
Key legislative updates in this version are effective for annual periods beginning on or after 1 January 2027 - MFRS 18: Presentation and Disclosure in Financial Statements - MFRS 19: Subsidiaries without Public Accountability: Disclosures - Amendments to MFRS 19 Subsidiaries without Public Accountability: Disclosures - Amendments to MFRS 10 and MFRS 128: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture.
This version 18.0 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 Updates
For detailed and specific changes, kindly refer to the Content Change List PDF available in the release pack.
Accounting Reference Number | Details |
|---|---|
MFRS 121 | Lack of exchangeability |
MFRS 18 | Presentation and Disclosure in Financial Statements |
MFRS 19 | Subsidiaries without Public Accountability: Disclosures |
Volume 11 | Annual Improvements to MFRS Accounting Standards |
Amendments to MFRS 9 and MFRS 7 | Amendments to the Classification and Measurement of Financial Instruments |
Amendments to MFRS 9 and MFRS 7 | Contracts Referencing Nature-dependent Electricity |
Amendments to MFRS 10 and MFRS 128 | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |
Corrections
There are no corrections included for this release.
Features
There are no new features included in this release.
Content changes
Item ID | Title | Details and limitations |
|---|---|---|
3082992 & 3083003 | Consolidated and Single Entity Appendix 8 | Created a new appendix 'Convertible Financial Liabilities' and placed it under the Appendix GAAP Overlay, as this relates to a Malaysia specific legislative update. Included an 'insert location' instruction to indicate where the GAAP overlay 'Convertible Financial Liabilities' section should appear. |
3082990 & 3083004 | Consolidated & Single Entity Appendix 7 | Created a new appendix 'Financial guarantees contracts' and placed it under the Appendix GAAP Overlay, as this relates to a Malaysia specific legislative update. Included an 'insert location' instruction to indicate where the GAAP overlay 'Convertible Financial Liabilities' section should appear. |
3075713 & 3075679 | Consolidated & 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. |
& 3075716 | Updates to the Single Note 18 Financial assets and financial liabilities | Updates have been made to the text as per legislative changes. |
3075719 | Consolidated & Single Entity Note 24: Issued capital and reserves | Updates have been made to the text as per legislative changes. |
3075727 | Single Entity - Appendix 1 | Updates have been made to the text as per legislative changes. |
3075685 | Consolidated Entity Note 18: Goodwill and intangible assets with indefinite useful lives | Updates have been made to the text as per legislative changes. |
3075693 & 3075724 | Consolidated & Single Entity Note 34: Standards issued but not yet effective |
|
3075676 & 3075710 | Consolidated & Single Entity Note 2.4: Changes in accounting policies and disclosures |
|
3075682 | Consolidated Entity Note 8: Partly-owned subsidiaries | Updates have been made to the text as per legislative changes. |
3075688 | Single Entity Note 28: Trade and other payables | Updates have been made to the text as per legislative changes. |
3075707 & 3075673 | Consolidated & Single Entity Primary Financial Statements |
|
3075702 | Consolidated Entity - Appendix 6 | Updates have been made to the text as per legislative changes. |
3075699 | Consolidated Entity - Appendix 4 | Updates have been made to the text as per legislative changes. |
XBRL changes
There is no XBRL for this template.
Additional information
Item ID | Details and information |
|---|---|
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. Please review these elements and create duplicates to retain them if needed. |
Impact on existing clients
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.
Known issues
Item ID | Details and limitations |
|---|---|
1. | There is a character limitation in grid column headings i.e., grid headers can take up to 60 characters only. Previously all column headers have been linked to the grid column. However, if the column header exceeds more than 60 characters, in such cases please remove the link on the header to the grid column and input the complete heading manually. |
2. | For users who would like to work on the 6.29.9459 platform, please note there is a Display setting issue because of the platform error.
Report elements set to Never are not working, they are still showing up in both Preview and Design modes when viewing the notes individually. However, Report elements set to Never are working correctly as usual when viewing the full report. |
3. | Export to Excel Function -Export to Excel will NOT work unless the change the Currency sign from wording RM to its currency symbol of $ .
Currency Symbol field under Please be noted that this is optional whoever wants or needs to export the Annual report ,Annual Accounts andTrial Balance per Entity (Including Account Assignment) reports to Excel, which means that the draft template has kept the original default setting, containingRM wording as a currency sign, and hence, NO changes have made. |
Related Content
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Malaysia
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