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Republic of Ireland IFRS and FRS 101

Version 22 - January 26 (template release)

Template release pack

This release focuses on minor features and correction updates for the period ending December 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: December 2025
  • Update type: Minor (Features and Corrections)
Overview
This is a minor release that includes features and corrections. Additionally, the version 22.0 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.
This version is available on platforms 6.30.9574, 6.31.9627 and 6.32.9713.
Legislative Update Information
No legislative update in this release.
Corrections
Item ID
Title
Details and limitations
4786039
Corporate description variable (CorporateDescription) transformed to lower case in paragraph
Edited
CorporateDescription
 variable (Summary | Report Options | Report Wording Variables for FRS 101 Report | General Terms) so description presented in report is "Company" (previously had lowercase letter C)
Amend variable used in following locations so displays as it is written in the settings on the Summary tab or add the variable where it is not being used.
  • Disclosure | Accounting Policies | Basis of Preparation | Basis of preparation | Preparation of accounts
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Transaction price and incentives | Transaction price
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Principal versus agent | Principal versus agent
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Contracts | Contract modifications
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Contracts | Contract assets and receivables
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Contracts | Contract liabilities
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Capitalisation | Capitalisation of costs to obtain or fulfil a contract
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Impairment | Impairment of contract related balances
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Financing | Financing components of customer contracts
  • Disclosure | Accounting Policies | Revenue, Income and Expenses | Grants | Government grants policy
  • Disclosure | Accounting Policies | Leases | Definition
  • Disclosure | Accounting Policies | Leases | Initial recognition and measurement
  • Disclosure | Accounting Policies | Leases | Subsequent measurement
  • Disclosure | Accounting Policies | Leases | Lease modifications
  • Disclosure | Accounting Policies | Leases | Short term and low value leases
  • Disclosure | Accounting Policies | Leases | Sub leases
  • Disclosure | Accounting Policies | Financial Instruments | Initial recognition | Initial recognition
  • Disclosure | Accounting Policies | Financial Instruments | Classification and measurement | Classification and measurement
  • Disclosure | Accounting Policies | Financial Instruments | Classification and measurement | Financial assets at amortised cost
  • Disclosure | Accounting Policies | Financial Instruments | Classification and measurement | Financial assets at fair value though other comprehensive income
  • Disclosure | Accounting Policies | Financial Instruments | Dereognition and modification | Derecognition of financial assets
  • Disclosure | Accounting Policies | Financial Instruments | Dereognition and modification | Derecognition of financial liabilities
  • Disclosure | Accounting Policies | Financial Instruments | Dereognition and modification | Modification of financial assets
  • Disclosure | Accounting Policies | Financial Instruments | Dereognition and modification | Modification of financial liabilities
  • Disclosure | Accounting Policies | Financial Instruments | Impairment | Classification and measurement of ECL
  • Disclosure | Accounting Policies | Financial Instruments | Impairment | Credit impaired financial assets
  • Disclosure | Accounting Policies | Financial Instruments | Impairment | Credit impaired receivables
  • Disclosure | Accounting Policies | Financial Instruments | Hedging | Hedge accounting
  • Disclosure | Accounting Policies | Financial Instruments | Hedging | Cash flow hedges
  • Disclosure | Accounting Policies | Financial Instruments | Hedging | Foreign operations hedges
  • Disclosure | Directors Report | Books of Account and Explanation about Company Name Change | Books of account
  • Disclosure | Financial Instruments | Fair Value Hedge Accounting | General description of fair value hedges
  • Disclosure | Financial Instruments | Fair Value Hedge Accounting | Policy to conclude a hedge relationship is effective
  • Disclosure | Financial Instruments | Fair Value Hedge Accounting | Main sources of ineffectiveness in the above hedge relationships
  • Disclosure | Financial Instruments | Cash Flow Hedge Accounting | General description of cash flow hedges
  • Disclosure | Financial Instruments | Cash Flow Hedge Accounting | Policy to conclude a hedge relationship is effective
  • Disclosure | Financial Instruments | Cash Flow Hedge Accounting | Main sources of ineffectiveness in the above hedge relationships
  • Disclosure | Financial Instruments | Foreign Operations Hedge Accounting | General description of cash flow hedges
  • Disclosure | Financial Instruments | Investment Securities | Explanation of specific investments designated as equity securities as at FVOCI
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Discontinued operations | Discontinued operations 1 | Details
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Discontinued operations | Discontinued operations 2 | Details
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Employee information | Employee numbers
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 3 | Intro
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 3 | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 3 | Acquisition disclosures 4
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 4 | Intro
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 4 | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 4 | Acquisition disclosures 4
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 5 | Intro
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 5 | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 5 | Acquisition disclosures 4
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 6 | Intro
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 6 | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 6 | Acquisition disclosures 4
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 7 | Intro
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 7 | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 7 | Acquisition disclosures 4
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 8 | Intro
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 8 | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 8 | Acquisition disclosures 4
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 9 | Intro
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 9 | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 9 | Acquisition disclosures 4
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 10 | Intro
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 10 | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 10 | Acquisition disclosures 4
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Supplier Finance Arrangements | Terms and conditions
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Pension and other schemes | Defined benefit pension schemes | Pension scheme 1 | Scheme assets and liabilities | Scheme assets | No financial instruments or property occupied
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Pension and other schemes | Defined benefit pension schemes | Pension scheme 2 | Scheme assets and liabilities | Scheme assets | No financial instruments or property occupied
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Pension and other schemes | Defined benefit pension schemes | Pension scheme 3 | Scheme assets and liabilities | Scheme assets | No financial instruments or property occupied
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Pension and other schemes | Defined benefit pension schemes | Pension scheme 4 | Scheme assets and liabilities | Scheme assets | No financial instruments or property occupied
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Pension and other schemes | Post-retirement healthcare schemes | Healthcare scheme 1 | Scheme assets and liabilities | Scheme assets | No financial instruments or property occupied
4786030
Reviewing of XLM/XBRL for section "Restriction on title and/or pledged as security"
Corrected by amending the report XML code as follows;
  • ROI IFRS Company Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • ROI IFRS Group Accounts | Consolidated Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - group | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • ROI IFRS Group Accounts | Consolidated Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - company | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
Features
ITEM ID
TITLE
DETAILS AND LIMITATIONS
4786043
Request for new categories for intangible assets and PPE
The following new categories have been created;
  • NCA 1 2 - Furniture, fittings, tools and equipment
  • NCA 1 2 1 - Furniture and fittings cost
  • NCA 1 2 1 1 - Furniture and fittings cost brought forward
  • NCA 1 2 1 2 - Furniture and fittings revaluation recognised in other comprehensive income
  • NCA 1 2 1 3 - Furniture and fittings additions
  • NCA 1 2 1 4 - Furniture and fittings acquired through business combinations
  • NCA 1 2 1 5 - Furniture and fittings disposals
  • NCA 1 2 1 6 - Furniture and fittings transfers between PPE classes
  • NCA 1 2 1 7 - Furniture and fittings foreign exchange movements
  • NCA 1 2 1 8 - Furniture and fittings classified as held for sale or in a disposal group
  • NCA 1 2 2 - Furniture and fittings depreciation
  • NCA 1 2 2 1 - Furniture and fittings depreciation brought forward
  • NCA 1 2 2 2 - Furniture and fittings depreciation charge
  • NCA 1 2 2 3 - Furniture and fittings depreciation eliminated on disposal
  • NCA 1 2 2 4 - Furniture and fittings impairment
  • NCA 1 2 2 5 - Furniture and fittings depreciation on transfers between PPE classes
  • NCA 1 2 2 6 - Furniture and fittings depreciation on foreign exchange movements
  • NCA 1 2 2 7 - Furniture and fittings depreciation classified as held for sale or in a disposal group
  • NCA 1 2 3 - Tools and equipment cost
  • NCA 1 2 3 1 - Tools and equipment cost brought forward
  • NCA 1 2 3 2 - Tools and equipment revaluation recognised in other comprehensive income
  • NCA 1 2 3 3 - Tools and equipment additions
  • NCA 1 2 3 4 - Tools and equipment acquired through business combinations
  • NCA 1 2 3 5 - Tools and equipment disposals
  • NCA 1 2 3 6 - Tools and equipment transfers between PPE classes
  • NCA 1 2 3 7 - Tools and equipment foreign exchange movements
  • NCA 1 2 3 8 - Tools and equipment classified as held for sale or in a disposal group
  • NCA 1 2 4 - Tools and equipment depreciation
  • NCA 1 2 4 1 - Tools and equipment depreciation brought forward
  • NCA 1 2 4 2 - Tools and equipment depreciation charge
  • NCA 1 2 4 3 - Tools and equipment depreciation eliminated on disposal
  • NCA 1 2 4 4 - Tools and equipment impairment
  • NCA 1 2 4 5 - Tools and equipment depreciation on transfers between PPE classes
  • NCA 1 2 4 6 - Tools and equipment depreciation foreign exchange movements
  • NCA 1 2 4 7 - Tools and equipment depreciation classified as held for sale or in a disposal group
  • NCA 1 2 5 - Computer equipment cost
  • NCA 1 2 5 1 - Computer equipment cost brought forward
  • NCA 1 2 5 2 - Computer equipment revaluation recognised in other comprehensive income
  • NCA 1 2 5 3 - Computer equipment additions
  • NCA 1 2 5 4 - Computer equipment acquired through business combinations
  • NCA 1 2 5 5 - Computer equipment disposals
  • NCA 1 2 5 6 - Computer equipment transfers between PPE classes
  • NCA 1 2 5 7 - Computer equipment foreign exchange movements
  • NCA 1 2 5 8 - Computer equipment classified as held for sale or in a disposal group
  • NCA 1 2 6 - Computer equipment depreciation
  • NCA 1 2 6 1 - Computer equipment depreciation brought forward
  • NCA 1 2 6 2 - Computer equipment depreciation charge
  • NCA 1 2 6 3 - Computer equipment depreciation eliminated on disposal
  • NCA 1 2 6 4 - Computer equipment impairment
  • NCA 1 2 6 5 - Computer equipment depreciation on transfers between PPE classes
  • NCA 1 2 6 6 - Computer equipment depreciation foreign exchange movements
  • NCA 1 2 6 7 - Computer equipment depreciation classified as held for sale or in a disposal group
  • NCA 1 6 - Plant and machinery
  • NCA 1 6 5 - Plant and machinery cost
  • NCA 1 6 5 1 - Plant and machinery cost brought forward
  • NCA 1 6 5 2 - Plant and machinery revaluation recognised in other comprehensive income
  • NCA 1 6 5 3 - Plant and machinery additions
  • NCA 1 6 5 4 - Plant and machinery acquired through business combinations
  • NCA 1 6 5 5 - Plant and machinery disposals
  • NCA 1 6 5 6 - Plant and machinery transfers between PPE classes
  • NCA 1 6 5 7 - Plant and machinery foreign exchange movements
  • NCA 1 6 5 8 - Plant and machinery classified as held for sale or in a disposal group
  • NCA 1 6 2 - Plant and machinery depreciation
  • NCA 1 6 2 1 - Plant and machinery depreciation brought forward
  • NCA 1 6 2 2 - Plant and machinery depreciation charge
  • NCA 1 6 2 3 - Plant and machinery depreciation eliminated on disposal
  • NCA 1 6 2 4 - Plant and machinery impairment
  • NCA 1 6 2 5 - Plant and machinery depreciation on transfers between PPE classes
  • NCA 1 6 2 6 - Plant and machinery depreciation foreign exchange movements
  • NCA 1 6 2 7 - Plant and machinery depreciation classified as held for sale or in a disposal group
Within the following disclosures, new property, plant and equipment columns created to disclose values for 'Tools and Equipment', 'Computer Equipment' and 'Plant and Machinery'.
  • Disclosure | Financial Statements | Group Property, Plant and Equipment | Manual data entry
  • Disclosure | Financial Statements | Company Property, Plant and Equipment | Manual data entry
The following tables in the reports have been updated to add new columns for 'Tools and Equipment', 'Computer Equipment' and 'Plant and Machinery' linking to the new categories. Column 'Fixtures, Fittings and Equipment' renamed to 'Fixtures and Fittings'.
  • ROI IFRS Company Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment
  • ROI IFRS Group Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - Group | Property, plant and equipment
  • ROI IFRS Group Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - Company | Property, plant and equipment
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | FRS 101 Property, plant and equipment
The following tables in the reports have been updated to add new columns for 'Tools and Equipment', 'Computer Equipment' and 'Plant and Machinery' linking to the columns added to the grid on the disclosure tab.
  • ROI IFRS Company Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - manual data entry
  • ROI IFRS Group Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - Group | Property, plant and equipment - manual data entry
  • ROI IFRS Group Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - Company | Property, plant and equipment - manual data entry
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - manual data entry
4786046
Provide option to customize Tax Reconciliation descriptions
Added a new column named "Description" in the locations listed below, to enter a custom description otherwise the tag name/wording will continue to be used.
  • Disclosure | Financial Statements | Income Tax | Group reconciliation of tax charge | Reconciliation of charge per accounts to charge at standard rate
  • Disclosure | Financial Statements | Income Tax | Company reconciliation of tax charge | Reconciliation of charge per accounts to charge at standard rate
Updated the table in the reports (see below) so the descriptions for each item/row now uses the new "Description" column or otherwise if that is left blank, the original wording based on the tag name is used.
  • ROI IFRS Company Accounts | Financial Statements | Notes to the FS | Income tax | Difference in tax assessed | Tax reconciliation
  • ROI IFRS Group Accounts | Financial Statements | Notes to the FS | Income tax | Difference in tax assessed | Tax reconciliation
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Income tax | Difference in tax assessed | Tax reconciliation
Content Changes
No content changes this release.
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
4723972
Audit Exempt - Hidden Tags - Missing Scenario(s)
New tick box added "Select if audit exempt and not including an accountant's report" within Disclosure | Auditors Report | Audit Exemptions.
Updated the hidden tags within the locations below to include a new hidden tag for "AuditExempt-NoAccountantsReport" ,conditioned to be included when the new tick box has been selected. Edited line 413 which has the tag for "AuditExemptWithAccountantsReport" to update the condition to include the new tick box not being selected.
  • ROI IFRS Company Accounts | Cover page
  • FRS 101 Accounts | Cover page
The display condition in the following locations has been updated to include this new option / tick box not being selected.
  • ROI IFRS Company Accounts | Company Information | Accountants
  • ROI IFRS Company Accounts | Accountants Report
  • FRS 101 Accounts | Company Information | Accountants
  • FRS 101 Accounts | Accountants Report
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

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.
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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