Pension - Pre-SFAS 158?

Does anyone know the requirement for candidates to know the pension liability methods prior to SFAS 158 (2006)? I am assuming we need only know SFAS 158 method, in terms of showing over-funded, under-funded status for US GAAP on the balance sheet…does anyone know differently?

Yes, refer to this post,936360 but to answer you in short: we need to know what happened before 2006, prior to SFAS 158 cuz that is still in use with IFRS companies. Even tho IFRS is working on a project to incorporate SFAS 158, they are takign very long and making our lives JUST HELL!