# Commission Regulation (EU) 2019/402 of 13 March 2019 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 19 (revoked), Division 156: For other long-term employee benefits, an entity shall recognise the net total of the following amounts in profit or loss, except to the extent that another IFRS requires or permits their inclusion in the cost of an asset:

Extent: E+W+S+N.I.
Status: repealed

(a)service cost (see paragraphs 66–112 and paragraph 122A);
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Source: https://www.legislation.gov.uk/eur/2019/402/annex/division/Plan/division/2/division/1/division/156 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-2/division-1/division-156
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.