The following information is available for HTM Corporation's defined benefit pension plan: 2020 2021 2022 Defined benefit obligation, opening balance, accounting basis 175,000 2 Fair value of plan assets 165,000 ? Current service cost 35,000 47,250 52,500 Discount rate 7% 7% 7% Actual return earned on plan assets 8% 6% 7% Contributions (funding) 44,000 44,000 44,000 Benefits paid to retirees 24,000 26,000 28,000 On January 1.2020, HTM Corp. amended its pension plan, resulting in past service costs with a present value of $78,000. Which method, ASPE or IFRS, results in a better measure of expense over the three-year period?