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Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético

Author

Listed:
  • Claudia Orellana Fuentes
  • Digna Azúa Álvarez

Abstract

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).

Suggested Citation

  • Claudia Orellana Fuentes & Digna Azúa Álvarez, 2017. "Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético," Estudios Gerenciales, Universidad Icesi, vol. 33(142), pages 102-111, March.
    • Handle: RePEc:col:000129:015558
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    More about this item

    Keywords

    Norma Internacional de Contabilidad 16; Modelo de revaluación; Sector energético;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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