OK this has changed a couple times. The funded status IS what’s reported on the balance sheet right? I saw a Schweser powerpoint that said it had to be adjusted with the amoritized items.
that is true under IFRS and pre 12/2006 GAAP SFAS 158/post 12/2006- only funded status reported on BS
current US GAAP - that is what is reported Old US GAAP and IFRS -> FS + Impact of UNamortized items is what is reported.
Adjusted status is for IFRS. There is a recent link.