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For ASPE and IFRS, the past service costs are: 1. recognized immediately in expense. 2. deferred and amortized over the life of the pension. 3.

For ASPE and IFRS, the past service costs are:

1. recognized immediately in expense.

2. deferred and amortized over the life of the pension.

3. not included in expenses.

4. restated in the year they are applicable to

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