Complete the following tables by indicating whether the following events increase (I), decrease (D), or have no effect (NE) on the employer's defined benefit obligation, the pension plan assets, the pension plan's surplus, the pension expense, and the remeasurement gain—OCI. For the second item, assess only the impact of the difference between the actual return and the expected return. 

a. Assume that the company applies IFRS and has a significant plan surplus and current period remeas−urement gain prior to the following events in the current year: 

b. Now assume that the company uses ASPE instead of IFRS. Identify and explain what differences you would expect in the plan's situation.

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Defined Pension Plan Pension Remeasurement Benefit Plan Surplus Expense Gain-Other Obligation Assets Comprehensive Income Current service cost Actual return on plan assets is > interest/discount rate of return Return on plan assets at the interest/discount rate Past service costs due to plan revision Liability actuarial gain Liability actuarial loss Employer contributions on last day of fiscal year Benefits paid to retirees on last day of fiscal year An increase in the average life expectancy of employees