FAS 87

FAS 87: translation

Financial Accounting Standard No. 87. A rule promulgated by the AICPA that requires firms to report prepaid pension assets or accrued pension liabilities on their balance sheets. It also requires that financial statement footnotes disclose a "statement of funded status" and a "reconciliation of funded status" for those plans. American Banker Glossary

сокр. от Statement of Financial Accounting Standards 87 учет, амер. Стандарт финансового учета №87*