Another Q on PBO

About amortizations of unrecognized losses… “Under the new standards unrecognized items are recognized immediately in the balance sheet”. But “pension expense still includes service cost and inteest cost plus the effects of smoothing and amortized items…”. Can not get an idea - if unrecognized losses are recognized immediately, how can they be amortized? If it’s possibel, please, give the explanation with a sample of BS and IS.

new standard relfect ture economic value of pension on BALANCE SHEET while income statement still adjust for unrecognized items.

^^^ which is a violation of the clean surplus assumption, and therefore a good chance of testing related to residual income!