FAR28 Employee and Retiree Benefit Plans

Provide the interest rate used to compute expected return, and interest on PBO, under IFRS.

Compare and contrast: US GAAP reports pension expense as a single amount, in the income statement. Provide the IFRS disclosure.

Compare and contrast: US GAAP uses the terms pension gains and losses. Provide the IFRS terms.

Compare and contrast: US GAAP uses the term prior service cost. Provide the IFRS terms.