The following information is available for HTM Corporations defined benefit pension plan:

		2020		2021			2022
Defined benefit obligation, opening balance, accounting basis		175,000			?		?
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? Enter your answer in accordance to the question statement

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Which method, ASPE or IFRS, results in a better measure of the plan surplus or deficit that is reported on the SFP? Enter your answer in accordance to the question statement