Mathematical Model of Actuarial Valuation of Social Benefits in Latin America under IAS 19 ()
ABSTRACT
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].
Share and Cite:
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, 1-9. doi:
10.4236/oalib.1110753.
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