The ToDate command converts an absolute time in seconds since January 1, 1900 to a date of the form [year, month, day, hour, minute, second].

$\mathrm{with}\left(\mathrm{MmaTranslator}\left[\mathrm{Mma}\right]\right)\:$

$\mathrm{ToDate}\left(87439542\right)$

$\left[1902\,10\,10\,0\,45\,42\right]$

$\mathrm{with}\left(\mathrm{MmaTranslator}\right)\:$

$\mathrm{FromMma}\left(\mathrm{`ToDate[87439542]`}\,\mathrm{evaluate}\right)$

$\left[1902\,10\,10\,0\,45\,42\right]$