US GAAP vs. IFRS

Pensions… What are the glaring differences and what’s a good example involving numbers? Someone posted a q a while ago but I couldn’t find it… holla

http://www.analystforum.com/phorums/read.php?12,763841 doesnt have an example though

Also IFRS don’t need to report a minimum liability like the US Crap…there was a 3rd difference… i think prior service costs is recongized immediately in IFRS but US you can defer it…right?