Which of the following statements about accounting for gains and losses in defined benefit plans are true? Note: Select all that apply. Check All That Apply IFRS requires the use of rate for "high grade corporate bonds" to determine the interest cost on the defined benefit obligation and the difference between the actual and expected returns to determine the interest revenue on the plan assets. IFRS requires the use of rate for "high grade corporate bonds" to determine both the interest cost on the defined benefit obligation and the interest revenue on the plan assets. The gain or loss on plan assets under U.S. GAAP is the difference between the actual and expected returns on plan assets. The remeasurement gain (or loss) under IFRS usually is the same as the gain (or loss) on plan assets under GAAP