reported pension expense

A Schweser mock has: Service cost = 8,091 Net interest cost (income) = 63 Pension expense = 8,028 The answer says reported pension expense is 8,028. Isn’t pension expense = service cost + interest cost - expected return on assets?

Statements are prepared under IFRS. Actual return on plan assets, fair value of plan assets and the discount are all given in other parts of the vignette.

Interest cost was actually positive, it says income.

I find the wording is a bit strange though … Positive Interest cost (income) can happen if your fund was in a surplus if I understand well.

But why is expected return on assets left out of the pension expense calculation?

E.g. they have pension expense = service cost - interest cost

The statements are prepared under IFRS

where pension expense = service cost + net interest cost

Under GAAP however

pension expense = current service cost + discount % (pension obligation) - expected return % (pension asset)

I think if you have “net interest income” (negative net interest cost), then your pension expense will be lower than pension cost.