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Latest Updates - January 2026

· Andreas Schindler, CEO | dnl.ai

Release announcement graphic on a dark blue background with the headline "January 2026" above the words "Latest Updates", and below it a screenshot of a disclosure question whose reference list carries "Changed – Substantive", "Changed – Substantive (Expected)" and "Changed – Editorial" labels.

The January 2026 release covers one change: reference comparison now classifies what changed instead of only flagging that something changed. Three labels appear on a reference — “Changed – Editorial”, “Changed – Substantive (Expected)” and “Changed – Substantive” — and each can be filtered and reviewed on its own.

Smarter Change Detection for References

The AI provides more context-aware results when comparing changes in references — whether a template is used or a new version is uploaded. It distinguishes between editorial, expected substantive, and unexpected substantive changes. This brings more focus to relevant updates and keeps all detected modifications transparent and easy to review.

The user keeps full control by filtering and reviewing each type of change separately. This leads to fewer questions reopening and reduces work while staying transparent.

A disclosure question for IAS 1.10 b with Yes, No and n.a answer buttons; its References panel lists four reference texts, three of them tagged “Changed – Substantive”, “Changed – Substantive (Expected)” and “Changed – Editorial”, above collapsed Audit Remarks and Internal Notes rows and an “Accept All Proposals?” bar with “Confirm all” and “Reject all” buttons.

The filter panel picks up the same classification: alongside Status, Answer, Remarks, Internal Notes and Disclosure Requirement, the Reference column offers Unchanged, Changed – Editorial, Changed – Substantive (Expected), Changed – Substantive, Proposed, Lost and None, each with its own count.

The Filters dialog of the dnl workspace, showing checkbox groups for Status, Answer, Reference, Remarks, Internal Notes and Disclosure Requirement, each option with a count of zero, plus “Last prepared by” and “Last reviewed by” dropdowns and a free-text filter field.

Which products does this release cover?

The release note is tagged for ai/checklist and ai/numbers. Earlier monthly release notes are collected in the resource center.