Given the diversity of employee benefits over the world, assuring a convergence is a necessity in the present context of global accounting standards. The difficulty of the matter has determined the Joint Group to establish its importance since 2002 and to conclude that the differences between IAS 19 and national standards should be addressed in a broad-scope convergence project. Our paper's objective is to identify and to analyze the issues regarding employee benefits discussed over the time about reaching a global standard accepted at international level in order to ease the understanding for practitioners. We review the definitions, the measurement and recognition criteria as well as the reporting requests and we analyze the points of view expressed by different organizations and economic entities. Having the objective of contributing to practical concerns of specialists in the specific accounting treatment of employee benefits and to the goals of our national standards, we conduct our research using the qualitative method of action research. We gather the empirical data/materials by archival research of accounting setters' materials published and/or proposed for debate and by fieldwork materialized in the analysis of different views on the discussed matter. The contribution of our paper is to make sense of the confused, incomplete or contradictory views on the existing issues regarding the employee benefits accounting treatment and the results of the paper can be used in outlining our national framework in accounting for employee benefits.