Clausion IFRS 26.02 Release Notes

New Features and Other Improvements

Auto-Generated Templates

Feature ID: CPD-155, CPD-159

Both the FAS and IFRS content packages now use automatically generated input templates and reports, built dynamically based on the chart of accounts data. In the IFRS package, these new templates replace the previous basic input templates and reports. This brings both packages to a consistent approach where account placement in templates is determined automatically from the chart of accounts.

Gain/Loss on Disposal of Investments in FAS Financial Statements

Feature ID: CPD-134, CPD-157

In accordance with Finnish accounting practice (KILA 2004/1735), gains and losses on disposal of investments have been moved from other operating income and expenses to financial income and expenses. At the same time, terminology has been updated: non-recurring income and expenses is now exceptional income and expenses. The accounts continue to link to the appropriate cash flow statement rows (disposals of subsidiary shares, associate shares, and other investments). If the relocated accounts were previously used in a different context, they can be repositioned in the chart of accounts. When using account-generating templates, account placement is determined automatically based on chart of accounts data.

Investment Properties in FAS Financial Statements

Feature ID: CPD-149

Handling of investment properties has been added to both packages in accordance with the Finnish Accounting Board (KILA) opinion 2016/1949.

Separate Netting Accounts for Deferred Tax Assets and Liabilities

Feature ID: CPD-151

In compliance with IAS 12 requirements (mandatory from 1 January 2023 onwards), separate accounts for netting deferred tax assets and liabilities have been added to support notes reporting.

Non-Current Asset Continuity Report – Group Row Set

Feature ID: CPD-150

All non-current asset accounts with sub-accounts (e.g. investments in subsidiaries, long-term internal receivables) have been added to the "Group" row version of the non-current asset continuity report. Previously, these accounts were only available in the "basic row set" row version and hidden by default, which could prevent discontinuities from being detected.

Documentation Links Updated

Feature ID: CPD-112

Updated the user guide links in both packages to point to current, up-to-date documentation.

Corrected Known Issues

Issue ID	Issue	Resolution
CPD-147	Cash Flow Reconciliation Report – Effects of Elimination Entries: Elimination entries posted to certain voucher series (835,000 and 870,000) in account CF210200 are not appearing in the CF_Elim tab of the group-level cash flow reconciliation report, even though they are correctly reflected in the elimination column of the cash flow statement.	Elimination entries appear now correctly in the CF_Elim tab of the group-level cash flow reconciliation report.
CPD-154	CF190080P Formula in Business Arrangements: The formula for account CF190080P in the business arrangements section is incorrect.	The formula for account CF190080P in the business arrangements section has been corrected.
CPD-132	IFRS Package: Incorrect document series definitions in reports.	document series definitions have been fixed in P_REPORT_110, 110B, 110E, and 110F reports (area103, datacol0 & datacol7).
CPD-113	FAS Package: Incorrect parameter configuration where HEADER1 is set to %PACKAGE NAME% instead of the correct value %PACKAGE_NAME%.	The HEADER1 parameter configuration has been fixed from the incorrect value %PACKAGE NAME% to the correct value %PACKAGE_NAME%.