Fuzzy Logic in Non-current Assets

María Alexandra Chávez Pullas; María Alejandra Zuñiga Alvarado; Miguel Paúl Herrera Estrella

doi:10.1007/978-3-031-87065-1_4

Fuzzy Logic in Non-current Assets

Applied Financial and Accounting Research Group (GIFCA)

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

Abstract

According to International Financial Reporting Standards, there can be two non-current asset valuations: The cost model and the fair value model. In this aspect, it is essential to find the causes of the large companies in Ecuador in the accounting policy choice about the non-current assets´ subsequent valuation. In the present investigation, fuzzy logic shows the causality of the model selection. Through the linear regression of fuzzy logic, this investigative work demonstrates that the decisions of the administrations of large companies in Ecuador are based on financial benefits. In this aspect, this research article contributes to the measurement of non-current assets in large companies in Ecuador, through the fuzzy logic method, thus providing a new perspective for analyzing management decisions, and contributing to future scientific research.

Original language	English
Title of host publication	Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024
Editors	Esteban Mauricio Inga Ortega, Vladimir Espartaco Robles-Bykbaev, Nuria García Herranz, Eduardo Gallego Diaz
Publisher	Springer Science and Business Media Deutschland GmbH
Pages	35-45
Number of pages	11
ISBN (Print)	9783031870644
DOIs	https://doi.org/10.1007/978-3-031-87065-1_4
State	Published - 2025
Event	10th International Conference on Science, Technology and Innovation for Society, CITIS 2024 - Guayaquil, Ecuador Duration: 18 Jul 2024 → 19 Jul 2024

Publication series

Name	Lecture Notes in Networks and Systems
Volume	1331 LNNS
ISSN (Print)	2367-3370
ISSN (Electronic)	2367-3389

Conference

Conference	10th International Conference on Science, Technology and Innovation for Society, CITIS 2024
Country/Territory	Ecuador
City	Guayaquil
Period	18/07/24 → 19/07/24

Bibliographical note

Publisher Copyright:
© The Author(s) 2025.

Keywords

Companies
fuzzy logic
IFRS. Subsequent valuation
Non-currents assets

CACES Knowledge Areas

314A Administration

Access to Document

10.1007/978-3-031-87065-1_4

Cite this

Chávez Pullas, M. A., Zuñiga Alvarado, M. A., & Herrera Estrella, M. P. (2025). Fuzzy Logic in Non-current Assets. In E. M. Inga Ortega, V. E. Robles-Bykbaev, N. García Herranz, & E. Gallego Diaz (Eds.), Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024 (pp. 35-45). (Lecture Notes in Networks and Systems; Vol. 1331 LNNS). Springer Science and Business Media Deutschland GmbH. https://doi.org/10.1007/978-3-031-87065-1_4

Chávez Pullas, María Alexandra ; Zuñiga Alvarado, María Alejandra ; Herrera Estrella, Miguel Paúl. / Fuzzy Logic in Non-current Assets. Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024. editor / Esteban Mauricio Inga Ortega ; Vladimir Espartaco Robles-Bykbaev ; Nuria García Herranz ; Eduardo Gallego Diaz. Springer Science and Business Media Deutschland GmbH, 2025. pp. 35-45 (Lecture Notes in Networks and Systems).

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abstract = "According to International Financial Reporting Standards, there can be two non-current asset valuations: The cost model and the fair value model. In this aspect, it is essential to find the causes of the large companies in Ecuador in the accounting policy choice about the non-current assets´ subsequent valuation. In the present investigation, fuzzy logic shows the causality of the model selection. Through the linear regression of fuzzy logic, this investigative work demonstrates that the decisions of the administrations of large companies in Ecuador are based on financial benefits. In this aspect, this research article contributes to the measurement of non-current assets in large companies in Ecuador, through the fuzzy logic method, thus providing a new perspective for analyzing management decisions, and contributing to future scientific research.",

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doi = "10.1007/978-3-031-87065-1\_4",

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Chávez Pullas, MA , Zuñiga Alvarado, MA & Herrera Estrella, MP 2025, Fuzzy Logic in Non-current Assets. in EM Inga Ortega, VE Robles-Bykbaev, N García Herranz & E Gallego Diaz (eds), Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024. Lecture Notes in Networks and Systems, vol. 1331 LNNS, Springer Science and Business Media Deutschland GmbH, pp. 35-45, 10th International Conference on Science, Technology and Innovation for Society, CITIS 2024, Guayaquil, Ecuador, 18/07/24. https://doi.org/10.1007/978-3-031-87065-1_4

Fuzzy Logic in Non-current Assets. / Chávez Pullas, María Alexandra ; Zuñiga Alvarado, María Alejandra; Herrera Estrella, Miguel Paúl.
Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024. ed. / Esteban Mauricio Inga Ortega; Vladimir Espartaco Robles-Bykbaev; Nuria García Herranz; Eduardo Gallego Diaz. Springer Science and Business Media Deutschland GmbH, 2025. p. 35-45 (Lecture Notes in Networks and Systems; Vol. 1331 LNNS).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

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AU - Chávez Pullas, María Alexandra

AU - Zuñiga Alvarado, María Alejandra

AU - Herrera Estrella, Miguel Paúl

N1 - Publisher Copyright: © The Author(s) 2025.

PY - 2025

Y1 - 2025

N2 - According to International Financial Reporting Standards, there can be two non-current asset valuations: The cost model and the fair value model. In this aspect, it is essential to find the causes of the large companies in Ecuador in the accounting policy choice about the non-current assets´ subsequent valuation. In the present investigation, fuzzy logic shows the causality of the model selection. Through the linear regression of fuzzy logic, this investigative work demonstrates that the decisions of the administrations of large companies in Ecuador are based on financial benefits. In this aspect, this research article contributes to the measurement of non-current assets in large companies in Ecuador, through the fuzzy logic method, thus providing a new perspective for analyzing management decisions, and contributing to future scientific research.

AB - According to International Financial Reporting Standards, there can be two non-current asset valuations: The cost model and the fair value model. In this aspect, it is essential to find the causes of the large companies in Ecuador in the accounting policy choice about the non-current assets´ subsequent valuation. In the present investigation, fuzzy logic shows the causality of the model selection. Through the linear regression of fuzzy logic, this investigative work demonstrates that the decisions of the administrations of large companies in Ecuador are based on financial benefits. In this aspect, this research article contributes to the measurement of non-current assets in large companies in Ecuador, through the fuzzy logic method, thus providing a new perspective for analyzing management decisions, and contributing to future scientific research.

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KW - fuzzy logic

KW - IFRS. Subsequent valuation

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T3 - Lecture Notes in Networks and Systems

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EP - 45

BT - Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024

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Y2 - 18 July 2024 through 19 July 2024

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Chávez Pullas MA , Zuñiga Alvarado MA, Herrera Estrella MP. Fuzzy Logic in Non-current Assets. In Inga Ortega EM, Robles-Bykbaev VE, García Herranz N, Gallego Diaz E, editors, Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024. Springer Science and Business Media Deutschland GmbH. 2025. p. 35-45. (Lecture Notes in Networks and Systems). doi: 10.1007/978-3-031-87065-1_4

Fuzzy Logic in Non-current Assets

Abstract

Publication series

Conference

Bibliographical note

Keywords

CACES Knowledge Areas

Access to Document

Other files and links

Study of the Ecuadorian Tax System and its Congruence with the Economic, Accounting, and Financial Situation (SISTRICOFIN)

Cite this

Fuzzy Logic in Non-current Assets

Abstract

Publication series

Conference

Bibliographical note

Keywords

CACES Knowledge Areas

Access to Document

Other files and links

Projects

Study of the Ecuadorian Tax System and its Congruence with the Economic, Accounting, and Financial Situation (SISTRICOFIN)

Cite this