What is mostly throwing me off here are the amortization adjustments for the pension benefits calculations. Looks like PBO and pension expense include these calculations (account for amortizations and amendments) under IFRS and GAAP. Do you know or do you have a good summary of the differences in treatment between IFRS and GAAP? PBo at beginning of period + current service cost + Interest cost + Plan amendments ± Actuarial (gains) and losses – Benefits paid = PBo at end of period Fair value of plan assets at beginning of period + Actual return on assets + employer contributions – Benefits paid = Fair value of plan assets at end of period Funded Status = PBO - FV (under GAAP) IFRS looks a bit more complicated. I’m sure there are a ton of differences when you really get to it. For now, I simply want to go for the major differences. Much appreciated.