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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 16 - October 2025 (template release)

Template release pack

This release focuses on legislative content changes 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, and 6.34.9900.

Release notes

  • Period ended: December 2025
  • Update type: Major legislative
Overview
This template is a major release that includes important legislativeupdates. Key legislative updates in this version are effective for annual periods beginning on or after January 2025. The key update includes
Amendments to IAS 21
.
This version is 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: Lack of Exchangeability – Amendments to IAS 21
These amendments specify whether a currency is exchangeable into another currency and, when it is not, to determining the exchange rate to use and the disclosures to provide. The amendments will be effective for annual periods beginning on or after 1 January 2025. Early adoption is permitted but will need to be disclosed.
Content changes
Item ID
Title
Details and limitations
ADO ID 3028513
Note 3 新發布及修訂準則及解釋之適用
The change including the standards or interpretations issued, revised or amended, by International Accounting Standards Board (“IASB”) which have been endorsed by FSC and Standards or interpretations issued, revised or amended, by IASB which have not been endorsed by FSC.
ADO ID 3028515
Note 6.1現金及約當現金 - 6.16長期借款
The key change including the tables in Note 6.2透過損益按公允價值衡量之金融資產及負債and Note 6.8採用權益法之投資.
ADO ID 3028516
Note 6.17負債準備 - 6.29企業合併
The key change including the paragraphs and one table in Note 6.17負債準備and some content in Note 6.19權益.

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.

Known issues

There is a character limitation in grid column headers, headers can take up to 60 characters only.

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