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G
gauravtipnis
Member
July 15, 2026
Question

IFRS 18 implementation

  • July 15, 2026
  • 1 reply
  • 29 views

Hello OneStream team,

As part of IFRS 18 implementation changes, we have the following requirement.

  1. Separate P/L reports needs to be maintained as per IFRS and Non-IFRS. 
  2. Separate S/4 Account to OneStream mapping needs to be maintained as per IFRS and Non-IFRS .

For point no 1, we are planning to create alternative hierarchy in OneStream and share the base accounts. based on alternative hierarchy, separate report will be created as per IFRS and Non IFRS

For point no 2, is it possible to create a separate transformation mapping rule based on time. for eg. upto 2025 period 09, it should follow the mapping as per old mapping and effective from 2025 period 10 it should follow as per IFRS.

Please advise if there is any other solution to this.

Regards,

Gaurav

1 reply

M
MichalWZ_pwc
Member
July 15, 2026

Hello,

I believe there are two possible approaches.

Option 1: Split the import process before and after October 2025.

This approach provides greater flexibility because you can create two separate Transformation Rules (TRs) that can be managed and maintained independently.

Option 2: Rebuild the existing Transformation Rule.

In this case, you could use complex expressions to determine the target based on the relevant date or time period. The required logic does not necessarily have to be implemented only in the complex expression itself. For example, you could leverage a text attribute on the account or use lookup tables to drive the target selection dynamically.

Example:

Dim SourceTime As String = Args.GetSource("T#")
Dim TargetAccount As String = ""


If SourceTime > VarTime Then
	TargetAccount = X
Else
	TargetAccount = Y
End If

Return TargetAccount

Using lookup table:

Dim SourceTime As String = Args.GetSource("T#")
Dim SourceAccount As String = Args.GetSource("A#")
Dim TargetAccount As String = ""

If SourceTime > VarTime Then
	TargetAccount = BRApi.Utilities.TransformText(si, SourceAccount , transformationLookupGroup_After102025, usePassThroughIfLookupNotFound)
Else
	TargetAccount = BRApi.Utilities.TransformText(si, SourceAccount , transformationLookupGroup_before102025, usePassThroughIfLookupNotFound)
End If

Return TargetAccount

 

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