Some sources say that this is just the part that says that the norm of a function is the same as the norm of its Fourier transform.
Others say that this theorem actually says that the Fourier transform is bijective.
The comment at math.stackexchange.com/questions/446870/bijectiveness-injectiveness-and-surjectiveness-of-fourier-transformation-define/1235725#1235725 may be of interest, it says that the bijection statement is an easy consequence from the norm one, thus the confusion.
TODO does it require it to be in as well? Wikipedia en.wikipedia.org/w/index.php?title=Plancherel_theorem&oldid=987110841 says yes, but courses.maths.ox.ac.uk/node/view_material/53981 does not mention it.
As mentioned at Section "Plancherel theorem", some people call this part of Plancherel theorem, while others say it is just a corollary.
This is an important fact in quantum mechanics, since it is because of this that it makes sense to talk about position and momentum space as two dual representations of the wave function that contain the exact same amount of information.
But only for the proper Riemann integral: math.stackexchange.com/questions/2293902/functions-that-are-riemann-integrable-but-not-lebesgue-integrable