is anyone bothered by the details in calculating pension expense cost (GAAP/IFRS)

Getting the funded status was much easier than getting the income statement expenses, There’s is too much details under GAAP. Does anyone have a good formula or mnemonic for this?

Can someone confirm that the amount is the same under GAAP and IFRS its just the amounts reported in Income statement and OCI

I’ve gone over this chapter many times and imo its the most difficult unless thought of in very simple terms. With respect to your post, I believe the net amount will be the same on the b/s - but IFRS/GAAP use different methods of getting there. PPC and OCI amounts will different based on how things are amortized, interest expense, prior service costs, actual vs expected return, and probably a bunch of other stuff that I am forgetting.