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$\backslash$table$[[,$Acceptable Under$],[,$IFRS,U$.$S$.$ GAAP,Both,Neither$],[-$ Bank overdrafts are netted against cash rather than being recognized as a liability when overdrafts are a normal part of cash management.,,,,$],[-$ Uncertain legal obligations, but not constructive obligations, contingent upon a future event are recognized as liabilities when certain criteria are met.,,,,$],[-$ A defined benefit pension liability is measured as the excess of the present value of the defined benefit obligation $($PVDBO$)$ over the fair value of plan assets $($FVPA$).,,,,],[-$ Actuarial gains and losses in a defined benefit pension plan are amortized to net income over a period of time.,,,,$],[-$ The compensation cost associated with graded$-$vesting stock options is amortized to expense on a straight$-$line basis over the vesting period.,,,,$],[-$ The minimum amount recognized as compensation expense on a stock option plan is the compensation cost as measured at the grant date, even if a subsequent modification to the plan decreases the total compensation cost.,,,,$],[-$ Deferred taxes are classified as current or noncurrent based on the classification of the related asset or liability.,,,,$],[-$ A payment on a two$-$year operating lease is recorded in the operating section of the statement of cash flows.,,,,$],[-$ Breakage revenue is recorded on a gift card liability.,,,,$],[$Fair value gains from holding marketable equity securities are recorded in other comprehensive income $($OCI$).,,,,]]$