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has been cited by the following article:

• TITLE: Mathematical Model of Actuarial Valuation of Social Benefits in Latin America under IAS 19

  AUTHORS: Evaristo Diz Cruz, Jeffrey T. Query

  KEYWORDS: Defined Benefits, IAS 19, FASB 87, Benefit Method, Projected, Actuarial Models, Liabilities, Actuarial Costs

  JOURNAL NAME: Open Access Library Journal, Vol.10 No.10, October 31, 2023

  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].