flyinggirl

I am thinking teh answer might be a


For sure presentation is different. Under IFRS all the items related to pension expense can be reflected while under US GAAP the net benefit cost can be reflected as a single line item.


With respect to income, I believe the amortisation of gains and losses are shown in the balance sheet as a part of OCI. Under IFRS the amortisation of gains and losses flow thru income, so income may be different.