Petra Ltd. is preparing its financial statements for its year ended December 31, 2017 and has just obtained an actuarial pension valuation as at its year-end date. Prior to the actuarial valuation, Petra determined, based on the individual components of its annual pension expense, that its estimated defined benefit obligation at December 31, 2017 was $356,700. The just-completed actuarial valuation revealed that the defined benefit obligation is actually $398,000. The difference is due to updated assumptions used in its calculation. Identify the effect this actuarial valuation will have, if any, on Petra's 2017 pension expense, assuming
(a) Petra reports under IFRS, and
(b) Petra reports under ASPE.