When actuarial estimates related to defined benefit pension plans are adjusted: 16 Multiple Choice 1.25 points 8 01407 Neither U.S. GAAP nor IFRS requires companies to report these valuation changes in the financial statements. Only U.S. GAAP requires companies to report these valuation changes in OCI each perlod. Both U.S. GAAP and IFRS require companies to report these valuation changes in OCI each period. Only IFRS requires companies to report these valuation changes in OCI each period