v3.25.4
Application of new and revised international financial reporting standards (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure of expected impact of initial application of new standards or interpretations [abstract]  
Summary of Application of new amendments

New amendments to existing standards applied for the first time:

 

Standards/Amendments

 

Effective date

Amendments to IAS 21 - The Effects of Changes in Foreign Exchange Rates

 

January 1, 2025

Summary of Non Mandatory standards and amendments issued by IASB

The following standards and amendments to existing standards have been issued by the IASB, but were not yet mandatory for the year ended December 31, 2025:

 

Standards/Amendments

 

Effective date

 

Potential effects

expected on Immatics

consolidated financial statements

Amendments to IFRS 9 and IFRS 7 - Classification and Measurement of Financial Instruments

 

January 1, 2026

 

No

Amendments to IFRS 9 and IFRS 7 - Contracts Referencing Nature-dependent Electricity

 

January 1, 2026

 

No

Annual Improvements to IFRS Accounting Standards – Volume 11

 

January 1, 2026

 

No

IFRS 18 replaces IAS 1 - Presentation and Disclosure in Financial Statements

 

January 1, 2027

 

Yes

IFRS 19 Subsidiaries without Public Accountability: Disclosures

 

January 1, 2027

 

No

Amendment to IFRS 19 Subsidiaries without Public Accountability: Disclosures

 

January 1, 2027

 

No

Amendments to IAS 21 'The Effects of Changes in Foreign Exchange Rates'

 

January 1, 2027

 

No