doc__table__133
| 127A | An entity shall apply the amendment in paragraph 96 for annual periods beginning on or after 1 January 2006. If an entity applies the amendments to IAS 19 Employee benefits — actuarial gains and losses, group plans and disclosures for an earlier period, that amendment shall be applied for that earlier period.
← doc__table__132 · All articles · doc__table__134 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.