doc__table__1963
| AG2 | This standard does not change the requirements relating to employee benefit plans that comply with IAS 26 Accounting and reporting by retirement benefit plans and royalty agreements based on the volume of sales or service revenues that are accounted for under IAS 18.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.