lym_richard

我只看的notes，明确写的是：
Past (prior) service costs  are  retroactive benefits awarded to  employees  when a  plan is
initiated  or amended.  Under IFRS,  past service costs are  expensed immedi ately.  Under
U.S. GAAP, past service costs are amortized  over the average  service life of  employees.

Actuarial  gains  and  losses are  recognized in  other comprehensive income (OCI).  Under
IFRS, actuarial gains and losses are  not amortized. Under U.S. GAAP,  actuarial gains
and  losses are amortized using the  corridor  approach.