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Published 13 November 2025

Last updated 4 March 2026
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  1. Updated ‘Consistent financial reporting 2025 to 2026: validation rules’. Details are available in the version history of the document.

  2. Updated ‘Consistent financial reporting 2025 to 2026: validation rules and technical specifications’. Details are available in the version history of the documents.

  3. Updated ‘Consistent financial reporting 2025 to 2026: technical specifications’ with new dates and updated rules. Details are available in the version history of the document.

  4. Added ‘Consistent financial reporting 2025 to 2026: validation rules’.

  5. First published.

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