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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 17 - July 2025 (CUD release)

Content update

This update includes legislative changes for year-end reporting through December 2025.
  • Financial Period Type: 12-Months (Annual)
  • Current Compliance Until: year end June 2025
  • Target Industry Type: Manufacturing, Services, Generic (excluding Financial Services)

Legislative updates

No legislative updates from the end of June to the end of December that will affect this entity.
There are some new updates after 31st of December, they will as stated not affect this fiscal year, but I believe it is worth mentioning anyway:
The changes include, among other things:
  • Clarification of which companies should apply K3 and which companies are not allowed to apply K3,
  • That comparative figures do not need to be provided in the note on the distribution of profit or loss,
  • Clarification that a small company may correct errors by recalculating the opening balance instead of recalculating the comparative figures,
  • That the rules regarding the accounting of additional purchase price have been rewritten, and
  • Clarification of when a changed assessment leads to a contingent asset being recognized as an asset.
The changes apply from June 16 and should be applied for the first time for financial years that begin after December 31, 2025. A newly established company that starts its operations after June 30, 2025, should apply the changes already for its first financial year if the first financial year is extended and ends on December 31, 2026, or later.

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