Need help finding correct FASB statement

[Guest Pennysaver]

Forgive me if this is a silly question, but I am not an actuary: Which FASB statement is it that requires plan assets and liabilities be determined as of the plan sponsor's fiscal year end rather than the plan year beginning?

Thanks!

[david rigby]

See SFAS No. 87.

Also relevant may be Nos. 88, 106, 132, 158.

Most importantly, generally accepted accounting principles reflect that a financial statement is meaningful only at the end of an accounting period (quarter, year, etc.)

[Guest Pennysaver]

Thank you very much, David.