Which of the Following Is a Requirement Under IFRS but Not

Which of the following is a requirement under IFRS but not under U.S. GAAP?

A) Companies must report the funded status of their defined benefit pension plans on the balance sheet.
B) Companies must calculate the unfunded status as the PBO less the fair value of the plan assets and add back actuarial gains.
C) Companies must include interest cost as part of pension expense.
D) Companies must report current period pension expense on the income statement.