BENEFÍCIOS A EMPREGADOS ANÁLISE DA EVIDENCIAÇÃO DAS EMPRESAS DO SETOR DE CONSUMO NÃO CÍCLICO DA B3

Abstract

The study aimed to verify the disclosure of employee benefits in non-cyclical consumer goods companies listed on B3, in accordance with the criteria proposed by CPC 33. Methodologically, the research is descriptive, conducted through document analysis of the accounting reports of 38 companies in the sector listed on B3. Data collection was based on the list of criteria in Technical Pronouncement CPC 33, whose main objective is to establish the accounting and disclosure of employee benefits. The results indicate that only 29.41% of companies disclosed short-term, long-term, and post-employment benefits, 32.36% of companies disclosed only short- and long-term benefits, while 38.23% did not disclose any information. It was found that disclosure was predominantly partial, with a focus on short-term benefits (salaries, vacation, profit sharing), while long-term and post-employment benefits present significant gaps. In general, the results highlight weaknesses in compliance with CPC 33 disclosure requirements.