Mensuração e reconhecimento do custo dos serviços correntes no plano de benefícios definidos dos empregados da S eguradora Internacional de Moçambique, S.A

Abstract

The present work makes an analysis of the reliability of the cost of current services in the plan of defined employee benefits, reported in the Insurer's financial statements Internacional de Moçambique, S.A. (SIM), objectively questioning the basis for the measurement of this cost. The analysis of documents and interviews allowed the identification of actuarial assumptions and actuarial calculation formulas that together constitute the key for measuring the cost of current services. The study showed that the actuarial assumptions applied by SIM are based on the international accounting standards. However, the calculation formula is not uniform, it can be used in an alternative way in order to achieve the objectives pursued by the company, without in any way harm your employees. Therefore, it was concluded that the cost of current services reported in the financial statements SIM's financial statements is reliable and its promotion is encouraged as it is an instrument of motivation, stimulating career feeling and reducing employee turnover. (TRADUÇÃO NOSSA)