FAR04 International Financial Reporting Standards (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?

What is the rule for leases presentation under IFRS?