KNOWLEDGE LEVEL OF ACCOUNTING STUDENTS ABOUT IAS 19 - EMPLOYEE BENEFITS

Within the scenario of convergence, one of the new requirements arising from this process arises from the technical pronouncement CPC 33 - Employee Benefits in connection with IAS 19 - Employee Benefits. CPC 33 (R1) seeks to improve the quality of accounting information through more appropriate levels of disclosure to users of financial statements regarding employee benefits. In this sense, the objective of this study was to measure students' knowledge of CPC 33. (R1). The methodological procedures characterize the research as a survey with descriptive and quantitative characteristics. The applied questionnaire captured characteristics of the sample and also addressed items listed in CPC 33 (R1), the sample included public and private university students from the states of Rio Grande do Norte and Paraiba, being the final sample of 85 students. Statistical analysis was performed using Kruskal-Wallis tests and Spearman correlation. The survey results indicated that students' level of knowledge was considered average, since the average of respondents was above 50%, however, it was observed that most students did not have CPC 33 addressed in any discipline and also did not devote more time to further study and study CPC 33 (R1). In addition, it is emphasized that there is a relationship between the level of knowledge and the importance given to the CPC by the student and there is no difference in the level of knowledge between the states analyzed, but there are between the types of university.