Under IFRS,pension expense is likely to be both more volatile and lower compared to pension expense computed under U.S.GAAP.

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Under IFRS, pension expense can be more volatile due to the remeasurement components being recognized in other comprehensive income, but it's not necessarily lower compared to U.S. GAAP. The differences in expense recognition criteria between the two standards do not inherently lead to a lower pension expense under IFRS.

Under IFRS,pension Expense Is Likely to Be Both More Volatile