Adoção do pronunciamento contábil 33 (R1) benefícios empregados pelas empresas patrocinadoras listadas na B3

The objective of the study was to show the results of the adoption of CPC 33 (R1) in the sponsoring companies listed in B3 between 2012 and 2016. The method used in the research was the documentary, through the surveys conducted in the Comprehensive Income Statements (DRA) and Student's t-test to confirm the existence of mean values differences after the application of CPC 33 (R1). The study concluded that there was a negative inversion of the values of 2016 compared to 2012. Based on Student's t test applied in the balances of these years, the results were significant in 3.9%, both for equal variations assumed and for the same variations confirming that the adoption of CPC 33 (R1) by the sponsoring companies listed in B3 had a negative impact on most of the companies surveyed. Similar international studies, such as Amen (2007), Boumediene, Zarrouk and Tanazefti (2016) and Billings, O'Brien and Woods (2017) found discrepancy and subjectivity in values after the adoption of IAS 19.