<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-5923</journal-id>
<journal-title><![CDATA[Estudios Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[estud.gerenc.]]></abbrev-journal-title>
<issn>0123-5923</issn>
<publisher>
<publisher-name><![CDATA[Universidad Icesi]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-59232017000100102</article-id>
<article-id pub-id-type="doi">10.1016/j.estger.2017.01.001</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético]]></article-title>
<article-title xml:lang="en"><![CDATA[Application of revaluation model of property, plant and equipment in Chilean companies in the energy sector]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Orellana-Fuentes]]></surname>
<given-names><![CDATA[Claudia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Azúa-Álvarez]]></surname>
<given-names><![CDATA[Digna]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Pontificia Universidad Católica de Valparaíso Facultad Económica y Administrativa Escuela de Comercio]]></institution>
<addr-line><![CDATA[Valparaíso ]]></addr-line>
<country>Chile</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<volume>33</volume>
<numero>142</numero>
<fpage>102</fpage>
<lpage>111</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-59232017000100102&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-59232017000100102&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-59232017000100102&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO Este estudo analisa 14 empresas chilenas no sector da energia que tem a distinção de ter reavaliadas suas propriedades, plantas e equipamentos (PPE) em 2009 e que continuaram a aplicação desse modelo nos períodos posteriores até 2015, de acordo com a Norma Internacional de Contabilidade 16. A metodologiacon consistiu na revisão dos estados financeiros das empresas incluídas na amostra. Os resultados mostram que o uso do modelo de revalorização das PPE teve um forte impacto sobre o patrimônio das empresas no período estudado, onde o método utilizado corresponde a uma metodologia particular, adaptada para o setor de energia chileno para regular as tarifas, conhecida como o Valor Novo de Substituição (VNS).]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Este estudio analiza 14 empresas chilenas del sector energético que tienen la particularidad de haber revaluado sus propiedades, planta y equipo (PPE) en 2009 y continuado la aplicación de este modelo en los periodos posteriores hasta 2015, según la Norma Internacional de Contabilidad 16. La metodología utilizada consistió en la revisión de los estados financieros de las empresas de la muestra. Los resultados muestran que el uso del modelo de revaluación de las PPE tuvo un fuerte impacto en el patrimonio de las empresas en el periodo estudiado, en donde el método utilizado corresponde a una metodología particular, adaptada al sector energético chileno para regular las tarifas, conocida como el valor nuevo de reemplazo (VNR).]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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).]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Norma Internacional de Contabilidad 16]]></kwd>
<kwd lng="es"><![CDATA[Modelo de revaluación]]></kwd>
<kwd lng="es"><![CDATA[Sector energético]]></kwd>
<kwd lng="en"><![CDATA[International Accounting Standard 16]]></kwd>
<kwd lng="en"><![CDATA[Revaluation model]]></kwd>
<kwd lng="en"><![CDATA[Energy sector]]></kwd>
<kwd lng="pt"><![CDATA[Norma Internacional de Contabilidade 16]]></kwd>
<kwd lng="pt"><![CDATA[Modelo de reavaliacão]]></kwd>
<kwd lng="pt"><![CDATA[Setor de energia]]></kwd>
</kwd-group>
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