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Crane Corporation is a private company with a defined benefit pension plan. The following information is available for Crane for 2 0 2 3 :

Crane Corporation is a private company with a defined benefit pension plan. The following information is available for Crane for 2023:
Assuming that Crane follows IFRS, determine the 2023 effect of the pension plan on defined benefit expense and the company's
shareholders' equity.
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