Development of a generic model for the valuation of Labor Liabilities under the international standards IAS 19 and FASB 87, for defined benefits, generally granted in Latin American countries, following [1]. The contribution of this work is to provide a detailed valuation tool for defined benefits that depend structurally on a salary and creditable service over time. Likewise, assess a defined benefit plan for termination of employment under 2 very similar current approaches, but with different liabilities [2].
Cite this paper
Cruz, E. D. and Query, J. T. (2023). Mathematical Model of Actuarial Valuation of Social Benefits in Latin America under IAS 19. Open Access Library Journal, 10, e753. doi: http://dx.doi.org/10.4236/oalib.1110753.
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http://www.redalyc.org/pdf/212/21218556008.pdf
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http://www.redalyc.org/pdf/2190/219016846004.pdf
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