Taxonomy 2025. Template update.

On 02 December 2025, at a meeting of the Financial Reporting System Management Committee established in accordance with Memorandum No. 102/15 on cooperation in the development and implementation of the financial reporting system dated 18.12.2017, the electronic format of the UA IFRS XBRL Taxonomy 2025 (v.1.0) was approved.

The electronic format of the UA IFRS XBRL Taxonomy 2025 is recommended for use by reporting entities when preparing financial statements in electronic format for 2025, as well as interim financial statements in 2026.

The official announcement is available on the FRS website

Caseware Financials Update

Caseware Ukraine has prepared an update to the Caseware Financials software, which enables a fast and secure transition to the UA IFRS XBRL Taxonomy 2025 (v.1.0).

The process of transitioning to the new taxonomy version is максимально simple and takes no more than a few minutes. If necessary, users can work with different taxonomy versions within separate projects.

Changes in the UA IFRS XBRL Taxonomy 2025

Based on the comparison of the UA IFRS XBRL taxonomies for 2024 and 2025, it was established that the changes are targeted in nature and relate to individual notes to the financial statements.

The main changes are related to:

• removal of certain contexts and tags that have lost relevance;
• addition of new tags and notes within already existing sections;
• technical renaming and structuring of elements without changing the economic substance of the indicators.

The changes are reflected in the general-purpose taxonomies (210–310, 220–320), as well as in the banking taxonomy.

The UA IFRS XBRL Taxonomy 2025 introduces new notes for ordinary enterprises and insurance companies, as well as for banking institutions.
These notes are applied only in cases where they are relevant to the reporting entity.

The following notes have been added for ordinary enterprises and insurance companies:

• [101608] Management report (for securities issuers);
• [822390-08a] Notes – Financial assets or liabilities with contractual cash flows based on contingent events;
• [822390-10a] Notes – Contracts related to electricity from natural sources;
• [822390-23] Notes – Financial assets, transitional provisions to the Amendments to the Classification and Measurement of Financial Instruments;
• [890000] Notes – Subsidiaries that are not publicly accountable.

For banking institutions

In addition to the notes listed above, the banking taxonomy additionally provides for:

• [868200] Notes – Rights to shares arising from decommissioning, restoration and rehabilitation expenditures;
• [868500] Notes – Members’ shares in cooperative entities and similar instruments.

To receive the program update, you can contact the manager assigned to your company or send an email to financials@caseware.com.ua