The following information is available for Mitten Corporation's defined benefit pension plan:

On January 1, 2013, Mitten Corp. amended its pension plan, resulting in past service costs with a present value of $78,000. The amendment of the pension plan is expected to provide future benefits for three years.
Instructions
*(a) Identify the pension plan's funded status and the liability or asset reported on the December 31, 2013, 2014, and 2015 statements of financial position assuming that Mitten Corp. accounts for its pension plan with the deferral and amortization approach under ASPE.
*(b) Calculate pension expense for 2013, 2014, and 2015 assuming that Mitten Corp. accounts for its pension plan with the deferral and amortization approach under ASPE.
(c) Identify the pension plan's funded status and the liability or asset reported on the December 31, 2013, 2014, and 2015 statements of financial position assuming that Mitten Corp. accounts for its pension plan with the immediate recognition approach under IFRS.
(d) Calculate pension expense and remeasurement (gain) loss-OCI for 2013, 2014, and 2015 assuming that Mitten Corp. accounts for its pension plan with the immediate recognition approach under IFRS.
(e) Which method results in a better measure of expense over the three-year period?
(f) Which method results in a better measure of the funded status on the statement of financial position?

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2013 2014 Defined benefit obligation, opening balance, funded basis Defined benefit obligation, opening balance, accounting basis Fair value of plan assets Current service cost Discount rate and expected rate of return Actual return on plan assets Contributions (funding) Benefits paid to retirees $155,000 175,000 165,000 35,000 7% 8% 44,000 24,000 47,250 7% 5% 44,000 26,000