FSA: pension: unrecognized prior service cost

if under IAS should we include the whole unrecognized prior service cost into pension expense calculation? Thanks.

I believe that is correct. IAS expenses the prior service cost immediately whereas GAAP amortizes it. Also, regarding the actuarial gains/losses, Schwesser seemed inconsistent on this point. Is it correct that under GAAP it is amortized over the life expectancy and under IAS amortized over the service life?