Skip to main content

Solutions

Products

Recommended products

Questions? We are here to help.
Contact us

Purchase

Questions? We are here to help.

Resources

Republic of Ireland FRS 102

Version 21 - October 2025 (template release)

Template release pack

This release focuses on the legislative content changes, XBRL, features and correction updates for the period ending June 2025. The template is available on platform 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.

Release notes

  • Period ended: June 2025
  • Update type: Major (Legislative, XBRL, Features, and/or Corrections).
Overview
This ROI FRS 102 Corporate Template Content Version 21.0 is a Major release that includes important legislative updates, along with a features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after January 2025. These updates include:
  • ‘FRS 102 – Periodic Review 2024’ – supplier finance arrangements
This version 21.0 release has been made available on platforms 6.30.9574, 6.31.9627 and 6.32.9713.
Additionally, the ROI FRS 102 Template Content Version 21.0 includes an XBRL release with various fixes and improvements. This relies on a new version of the taxonomy, which is included in this platform version.
Legislative Update Information
For detailed and specific changes, kindly refer to the Content Change List PDF available in the release pack.
Accounting Reference Number
Details
FRS 102 – Periodic Review 2024
Supplier Finance Arrangements
New disclosure applicable to periods starting on/after 1st January 2025.
Corrections
Item ID
Title
Details and Limitations
1968902
Correct issue with XBRL assertion tags
Edited the xbrl-assertion tags for Accountants, Auditors and Banks, adding a condition so a check for missing data is performed if there are less than two bank details entered. If there were more banks there were false errors such as a warning of missing data for a second auditor:
  • FRS 102 Financial Statements
    root folder
     - on lines 26-27 and 31
  • FRS 102 Consolidated Financial Statements
    root folder
     - on lines 24 and 28 (Auditors and Banks only)
  • FRS 102 Section 1A - Small Entities Financial Statements
    root folder
     - on lines 26-27 and 31
  • FRS 102 Section 1A - Small Entities Abridged Financial Statements
    root folder
     - on lines 25-26 and 30
  • FRS 105 - Micro Entities Financial Statements
    root folder
     - on lines 19-20 and 24
  • FRS 105 - Micro Entities Abridged Financial Statements
    root folder
     - on lines 17-18 and 22

Features

Select the following link to view item ID: 1967464 and 1943243.
Select the following links to view item ID: 1941344 (Part 1) and 1941344 (Part 2).

Content changes, XBRL changes, and known issues

Visit this page to view the
content changes
,
XBRL changes
, and
known issues
.

This article applies to:

  • PRODUCT: ONESOURCE Statutory Reporting
  • Subject: Templates

Related Content