Pension Funded Status IFRS vs GAAP (quick question)

[andynyc]

For GAAP the liability/asset = PBO less value of plan assets
How does IFRS report?

 

[Chimmers]

IFRS
(PBO - less value of plan assets) +- unrecognised prior service cost +- unrecognised defered gains/losses.

 

[andynyc]

Thank you.
Is pension expense calculated same way?
Service Cost + Inte Cost - Expected Return + Amort of Unrecognized PSC + Amort of Unrecog. Loss

 

[jpsi1]

Carefull Chimmers
IFRS = Funded Status ( Fair Value plan assets - PBO ) +/(-) Unrecognized acturial losses ( gains) + Unrecognized past service costs