Status of Statement No. 87

Employers' Accounting for Pensions

Status

Issued: December 1985

Effective Date:
For fiscal years beginning after December 15, 1986

 

Affects:
Supersedes APB 8
Amends APB 12, paragraph 6
Amends APB 16, paragraphs 88 and 88(h)
Deletes APB 16, footnote 13
Amends FAS 5, paragraph 7
Supersedes FAS 36
Supersedes FIN 3

 

Affected by:
Paragraph 8 amended by FAS 106, paragraph 14
Paragraphs 16, 20, 25, 26, 29, and 32 through 34 amended by FAS 158, paragraphs C2(a) through C2(d) and C2(f) through C2(i), respectively
Paragraphs 28 and 35 through 38 replaced by FAS 158, paragraphs C2(e) and C2(j) through C2(m), respectively
Paragraph 37 amended by FAS 96, paragraph 204; FAS 109, paragraph 287; and FAS 130, paragraph 31(a)
Paragraph 38 amended by FAS 130, paragraph 31(b)
Paragraph 44 A added by FAS 158, paragraph C2(n)
Paragraph 49 amended by FAS 135, paragraph 4(p), FAS 149, paragraph 33; effectively amended by FAS 132(R), paragraph 4; and amended by FAS 157, paragraph E12(a), and FAS 158, paragraph C2(o)
Paragraphs 52 and 55 amended by FAS 158, paragraphs C2(p) and C2(q), respectively
Paragraphs 54, 56, 65, and 69 replaced by FAS 132, paragraphs 12(a), 12(b), 12(c), and 12(e), respectively, and FAS 132(R), paragraph 16
Paragraph 66 amended by FAS 135, paragraph 4(p), and effectively amended by FAS 132(R), paragraph 4
Paragraph 74 amended by FAS 141, paragraph E12, and FAS 158, paragraph C2(r)
Paragraph 74 replaced by FAS 141(R), paragraph E19(a)*
Paragraphs 74A throught 74D added by FAS 158, paragraph C2(s)
Paragraph 261 amended by FSP FAS 158-1, paragraph 5
Paragraph 261A added by FAS 158, paragraph C2(t), and effectively deleted by FSP FAS 158-1, paragraph 5
Illustrations 1, 2, and 5 (paragraph 261) deleted by FSP FAS 158-1, paragraph 5
Illustration 3 (paragraph 261) amended by FSP FAS 158-1, paragraph 5
Illustration 4 (paragraph 261) amended by FAS 135, paragraph 4(p), and FSP FAS 158-1, paragraph 5
Illustration 6 (paragraph 261) replaced by FAS 132, paragraphs 61 through 64, and FAS 132(R), paragraphs C1 through C5
Illustration 7 (paragraph 261) amended by FAS 141, paragraph E12
Illustration 7 (paragraph 261) deleted by FSP FAS 158-1, paragraph 5
Paragraph 264 amended by FAS 157, paragraph E12(b), and FAS 158, paragraph C2(u)
Paragraphs E1 through E107 added by FSP FAS 158-1, paragraph 8
Paragraphs E1, E3, E23, E25, E30, E34 through E43, E60, E64A, E70 through E72, E74 through E78, and E89 through E106 deleted by FSP FAS 158-1, paragraph 8
Paragraphs E15 and E88 deleted by FAS 141(R), paragraphs E19(b) and E19(c), respectively*
Footnote 3 deleted by FAS 106, paragraph 14
Footnote 5 and 6 amended by FAS 158, paragraphs C2(f) and C2(g), respectively
Footnote 11a added by FAS 149, paragraph 33, and deleted by FAS 157, paragraph E12(a)
Footnote 12 amended by FAS 157, paragraph E12(a)
Footnote 13 deleted by FAS 135, paragraph 4(p)
Footnote 17 added by FAS 158, paragraph C2(t) an effectively deleted by FSP FAS 158-1, paragraph 5

 

Other Interpretive Pronouncement:
FTB 87-1 (Superseded by FAS 106)

 

Other Interpretive Releases:
FASB Special Report, A Guide to Implementation of Statement 87 on Employers' Accounting for Pensions: Questions and Answers (Resolves EITF Issue No. 87-13) (Superseded by FSP FAS 158-1) Note: This Special Report has been included in FAS 87 as Appendix E by FSP FAS 158-1.
FASB Staff Position FAS 158-1

 

AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement: SOP 94-6

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
Partially resolves EITF Issue No. 84-35

 

Interpreted by:
Paragraphs 24 through 28 interpreted by EITF Issue No. 91-7
Paragraph 64 interpreted by EITF Issue No. 86-27
Paragraph 68 interpreted by EITF Issue No. 90-3
Paragraph 198 interpreted by EITF Topic No. D-36

 

Related Issues:
EITF Issues No. 88-1, 03-2, and 03-4 and Topic No. D-27

 


______________________
*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.

 


Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides