All employee benefits,both short-term benefits and long term should be represented to ensure that an employer's statements reflect a liability in financial terms when employees worked in exchange for future benefits.The new accounting issues raised are the accounting and disclosure regarding employee benefits,especially long-term benefits.Regarding disclosure for post employment benefits-defined contribution plans,the company must present the amount recognized as an expense for defined contribution type and it requires payment of a fixed percentage based on group classification of employees too are required to contribute,regardless of classification group.From this point of view,the term..employee benefit is perceived,processed and recommended to be presented in the financial statements,outlining the top-level conceptual differences regarding the enunciation of the concept of employee benefits considering two chosen reference systems:IAS 19 and OMPF 3055/2009.