TY  - JOUR 
TI  - Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético
PY  - 2017
issn 0123-5923
AB  - The study analyzes 14 Chileans companies from the entire energetic economic sector. The totality of these
companies revalued its Property, Plant and Equipment (PPE) and continued to applying this model in the
subsequent periods up to 2015, according to the International Accounting Standard 16. The methodology
used consisted of the review of the financial statements of the companies in the sample. The results
show that the use of the revaluation model of PPE had a strong impact on the companies’ equity, where
the method used corresponds to a particular methodology adapted to the Chilean energy sector when it
comes to regulate rates, known as the New Replacement Value (NRV).
KW  - Norma Internacional de Contabilidad, 16
KW  - Sector energético
KW  - Estados financieros - Normas internacionales
UR  - http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2418
ER  -