Efeitos do Passivo de Benefícios Pós-emprego à luz da Norma Brasileira de Contabilidade Técnica do Setor Público (NBC TSP 15) Benefícios a Empregados: um estudo na Marinha do Brasil

Abstract

The Brazilian Standard for Public Sector Technical Accounting - Employee Benefits (NBCT SP 15) establishes that public sector entities must account for and disclose employee benefits, including post-employment benefits, recognizing liabilities and the expense related to them. In this sense, the objective of this research is to analyze the effects of the ostemployment benefits liability related to veteran military personnel (retired and retired) and pensioners of the Brazilian Navy and their challenges, in the light of NBC TSP 15 - Employee benefits. The research methodology is classified as exploratory with a qualitative approach through a single case study, whose unit of analysis was the Brazilian Navy, represented by the Navy Finance Directorate (DFM). To fulfill the proposed objective, the research used documentary analysis and five semi-structured interviews with professionals who work in the accounting, regulatory and actuarial areas of DFM as a form of data collection. The results of this research indicate that the majority of the interviewees are female, with a background in Accounting, and work at DFM for the period between 1 to 5 years. The study revealed that the post-employment benefit liability in the Brazilian Navy is not yet in line with the recommendations of NBC TSP 15, given that the provision for veteran military personnel (retired and retired) is not evidenced in the financial statements. of the Navy and that the provision pertaining to Navy pensioners, has been evidenced in the entity's Balance Sheet, since the year of 2017, by the aggregate actuarial valuation method, in disagreement with the actuarial method recommended by the standard. It was found that the biggest challenge is the adequate measurement of post-employment benefit liabilities, since more in-depth studies and debates are needed on accounting and actuarial aspects related to the Armed Forces military, such as, for example, demographic tables to be used and adequacy of the actuarial costing method adhering to the specificities of the military's career.