net pension asset/liability
I know for IFRS, the net interest income (expense) that is reported on the P/L is calculated as the expected rate of return * the net pension asset liability. However, in the OCI under IFRS - remeasurement is reported as actuarial gains/losses plus the difference between net interest income (expense) and the actual return on planned asset.
My question is why would (in the OCI section) would we compare the net pension asset/liability (which is the funded status) to the return on planned assets? Seems like a apples to oranges comparison.