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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 end: June 2025
Update type: Major (Legislative, XBRL, Features, and/ or Corrections)
Overview
This ROI IFRS Corporate Template Content Version 21.0 is a Major release that includes important legislative updates and IFRS-alignment changes, 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:
- ‘IAS 21’ – accounting for foreign currency transactions
This version 21.0 release has been made available on platforms 6.30.9574, 6.31.9627 and 6.32.9713.
Additionally, the ROI IFRS 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 |
|---|---|
IAS 21 | Foreign Currency Transactions
Updates to accounting for transactions where a currency cannot readily be exchanged. Applicable to periods starting on/after 1st January 2025. |
Corrections
Item ID | Title | Details and limitations |
|---|---|---|
1968901 | 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: ROI IFRS Company Accounts root folder - on lines 24-25 and 29 ROI IFRS Group Accounts root folder - on lines 24 and 28 (Auditors and Banks only) FRS 101 Accounts root folder - on lines 24-25 and 29 |
1948600 | Incorrect category in Deferred Tax Note | Updated expression on row "opening balance" so expression links to category 'NCL 8' in both the Current and Prior tables in the following locations;
Updated the categories used in the table Reconciliation section to include category 'NCL 8' in the following locations;
|
1968578 | Correct display condition on note Credit Loss Expense and Investment Securities | Copied the display condition used on the 'Group' subfolder into the 'Note' folder as currently the is only conditioned to display when data entered in the company disclosure. Following locations updated;
|
1948612 | XBRL - Tangible & Intangible Assets tags (Accounting Policy) to be reviewed | Updated the tagging used on the paragraph from PropertyPlantEquipmentPolicy to PropertyPlantEquipmentPolicyIncludingRight-of-use in the following locations;
Updated the tagging used on the paragraph from IntangibleAssetsPolicy to IntangibleAssetsPolicyIncludingRight-of-use in the following locations;
|
Features
Item ID | Title | Details and limitations |
|---|---|---|
1968744 | Add xbrl tags to the Supplier Finance Arrangements note | The note 'Supplier Finance Agreements', adding iXBRL tags found in the 2025 taxonomy to the locations listed below: Tagging added to the paragraph. Using tag "SupplierFinanceArrangementTermsConditions" for both aggregate disclosure and disclosure per each agreement.
Tagging added to table. Rows use tag "CarryingAmountTypeXBRL" with tag dimensions for the different options (type & status).
Tagging added to table. Rows use tags "DescriptionRangePaymentDueDatesForLiabilitiesThatArePartSupplierFinanceArrangement" and "DescriptionRangePaymentDueDatesForComparableLiabilitiesThatAreNotPartAnySupplierFinanceArrangement".
Tagging added to the paragraph. Using tag "SupplierFinanceArrangementFree-textComment".
Tagging added to the paragraph. Using tag "TypeEffectNon-cashChanges".
|
1967463 | Add the registered country to the Company information, Registered Country element in the reports | Added to lines 44-46 of the xml, code to include the 'Country' of the Registered Office in the following locations:
|
1943238 | Improvements to cash flow | Within the 'Working Capitals Adjustments' section of the 'Cash Flow'; Updated row "increase/decrease in provisions" to use categories CL 7 and NCL 3 so all current and non-current provisions categories are included. Changes made to the following reports;
|
1941345 | Update report element conditions to replace hard-coded rounding value with variable | Used SQL script to update the display condition, removing "0.01" and replacing this with the variable "Rounding" to match the rounding selection within the following report element templates;
|
Content Changes
Item ID | Title | Details and Limitations |
|---|---|---|
1943546 | Error in the Cash Flow Statement | Edited the links for the data entry rows (data path to the Disclosure tab) to correct from "Disclosure|FinancialStatements|CashFlow..." to "Disclosure|FinancialStatements|CashFlows...", in the following locations;
|
1939689 | IAS 21 - clarification on disclosure of foreign exchange accounting when there is a lack of exchangeability for accounting periods from 1st Jan '25 | Added further text to the status panel within Disclosure Accounting Policies Foreign Currency Transactions and Balances Transactions and balances "Where a currency cannot readily be exchanged, disclose the methodology of determining an exchange rate, the exchange rate used and the effect, or expected affect, on the business due to the lack of exchangeability." |
XBRL Changes
note
If you are not hosted by Thomson Reuters, please contact the Support desk to obtain the new taxonomy package or in case any assistance is required to map the new taxonomy.
Item ID | Title | Details and Limitations |
|---|---|---|
1941881 | 2025 taxonomy | Updated the reference to the taxonomy to use the 2025 version from the 2024 version, found in the following reports:
|
To download the XBRL taxonomy, visit the official government website, where you will find the latest versions available for download. The following taxonomy references can be loaded into the application via Manage XBRL Taxonomies on the OneSource Accounts Production Platform.
Known issues
Item D | Details and Limitations |
|---|---|
1 | When exporting the report to Word, unless the report includes three or more signatories, use the vertical presentation otherwise the export will stop at the signatories. |
2 | Unable to correct issues exporting the report to Excel but this can be resolved by removing/unticking the ‘Contents Page’ so this isn’t included in the export. |
This article applies to:
- PRODUCT: ONESOURCE Statutory Reporting
- Subject: Templates
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