O papel da Contabilidade na empregabilidade brasileira: a importância dos benefícios adicionais para a motivação dos colaboradores nas organizações, consolidados no CPC 33 (IAS19)

Abstract

This article aims to present a historical perspective on the achievements of labor rights to reflect about the importance of additional benefits in the lives of workers. In addition, this work also discusses the disclosure of benefits to employees based on the standards of the Accounting Pronouncements Committee, CPC 33, in order to show the role and vision of the accounting professional in relation to the means of transferring information to the government and for employees. This is a bibliographical research based on the postulates of Costa (2018), Jacoski (2017), Lopes (2008), Luz;Santin (2010), Mescolote and Batistuzo (2016), among others. In the end, it understands that the role of the accounting professional is fundamental to manage the regulation of benefits acquired by workers based on the rules of the Accounting Pronouncements Committee (CPC) nº 33.