Accounting Principles for Defined Benefit Pension Plans Under IFRS Differ

Accounting principles for defined benefit pension plans under IFRS differ from U.S.GAAP in all of the following areas except that under IFRS

A) certain components of pension expense may be reported as a part of different line items in the income statement
B) actuarial gains and losses may be recognized in full in the period in which they occur directly into equity
C) any portion of prior service cost that is not vested must be recognized on the balance sheet as a component of other comprehensive income
D) any portion of prior service cost that is immediately vested must be expensed

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