87 and SFAS No. 106 Purposes. Those two FASB Standards require the use of discount rates and other assumptions in measuring an entity's obligations under pension plans (SFAS 87) and other post-employment benefit plans (SFAS 106). IAS 19, Employee Benefits, contains similar requirements. This survey reports on the disclosures made by 287 companies about their SFAS 87 and SFAS 106 assumptions. Click to (PDF 121k).