Abstract

ORELLANA-FUENTES, Claudia  and  AZUA-ALVAREZ, Digna. Application of revaluation model of property, plant and equipment in Chilean companies in the energy sector. estud.gerenc. [online]. 2017, vol.33, n.142, pp.102-111. ISSN 0123-5923.  https://doi.org/10.1016/j.estger.2017.01.001.

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).

Keywords : International Accounting Standard 16; Revaluation model; Energy sector.

        · abstract in Portuguese | Spanish     · text in Portuguese     · Portuguese ( pdf )