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Buchelli Aguirre, E.E., Africano MartíNEZ, E.A. and Yara Rodríguez, Y.K. (2016) Characterization of Social Responsibility Practices Related to Human Talent Management at Hospital de San José, Bogotá D.C., Colombia. Repertorio de Medicina y Cirugía, 25, 109-117. https://doi.org/10.1016/j.reper.2016.03.005

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• 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].