Financial Accounting and Reporting

Under the IFRS pensions presentation, prior service cost is initially deferred in other comprehensive income and recognized using future years of service method or average remaining service period method. What occurs under IFRS?

When must actuarial gains and losses be recognized under Pensions under U.S. GAAP?

When must actual gains and losses be recognized under IFRS?

Deferred tax assets are recognized only to the extent it is probable that they will be realized. Does this occur under U.S GAAP or IFRS?