https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109816
--- Comment #7 from Jakub Jelinek <jakub at gcc dot gnu.org> --- Not --- gcc/lto-cgraph.cc 2023-01-09 13:30:47.105343886 +0100 +++ gcc/lto-cgraph.cc 2023-05-11 23:05:54.266991677 +0200 @@ -1023,7 +1023,8 @@ output_symtab (void) if (!asm_nodes_output) { asm_nodes_output = true; - lto_output_toplevel_asms (); + if (!lto_stream_offload_p) + lto_output_toplevel_asms (); } output_refs (encoder); instead? I think that matches conceptually the +#ifndef ACCEL_COMPILER lto_input_toplevel_asms (file_data, file_data->order_base); +#endif change.