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

Grupo de Investigaciones Financieras y Contables Aplicadas (GIFCA)

Producción científica: Capítulo del libro/informe/acta de congreso › Contribución de conferencia › revisión exhaustiva

Resumen

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.

Idioma original	Inglés
Título de la publicación alojada	Systems, Smart Technologies, and Innovation for Society - Proceedings of CITIS 2024
Editores	Esteban Mauricio Inga Ortega, Vladimir Espartaco Robles-Bykbaev, Nuria García Herranz, Eduardo Gallego Diaz
Editorial	Springer Science and Business Media Deutschland GmbH
Páginas	35-45
Número de páginas	11
ISBN (versión impresa)	9783031870644
DOI	https://doi.org/10.1007/978-3-031-87065-1_4
Estado	Publicada - 2025
Evento	10th International Conference on Science, Technology and Innovation for Society, CITIS 2024 - Guayaquil, Ecuador Duración: 18 jul. 2024 → 19 jul. 2024

Serie de la publicación

Nombre	Lecture Notes in Networks and Systems
Volumen	1331 LNNS
ISSN (versión impresa)	2367-3370
ISSN (versión digital)	2367-3389

Conferencia

Conferencia	10th International Conference on Science, Technology and Innovation for Society, CITIS 2024
País/Territorio	Ecuador
Ciudad	Guayaquil
Período	18/07/24 → 19/07/24

Nota bibliográfica

Publisher Copyright:
© The Author(s) 2025.

Areas de Conocimiento del CACES

314A Administración

Acceder al documento

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

Otros archivos y enlaces

Enlace a la publicación en Scopus

Estudio del Sistema Tributario Ecuatoriano y su Congruencia con la Coyuntura Económica, Contable y Financiera (SISTRICOFIN)
Chavez Pullas, M. A. (Investigador Secundario), Vera Santistevan, V. P. (Investigador principal), Paredes Floril, P. R. (Investigador Secundario), Herrera Estrella, M. P. (Investigador Secundario), Zuñiga Alvarado, M. A. (Investigador Secundario), Calvo Ayovi, D. J. (Estudiante Investigador), Galvez Zambrano, L. M. (Estudiante Investigador), Rosero Vera, L. A. (Estudiante Investigador), Satan Asqui, M. M. (Estudiante Investigador), Gomez Gallegos, C. A. (Estudiante Investigador), Jacome Barzola, A. G. (Estudiante Investigador), Alvear Venegas, A. A. (Estudiante Investigador), Torres Falcones, K. E. (Estudiante Investigador), Orozco Ruiz, B. A. (Estudiante Investigador), Tumbaco Alzamora, M. J. (Estudiante Investigador), Quishpillo Pilco, D. C. (Estudiante Investigador), Baque Leon, G. E. (Estudiante Investigador), Marcillo Hidalgo, J. D. C. (Estudiante Investigador), Moreira Burgos, R. I. (Estudiante Investigador), Chenche Gonzalez, R. J. (Estudiante Investigador), Pesantez Urgiles, C. I. (Estudiante Investigador), Ramirez Borbor, A. G. (Estudiante Investigador), Meza Mero, M. A. (Estudiante Investigador), Jimenez Martinez, N. G. (Estudiante Investigador), Leon Salavarria, C. J. (Estudiante Investigador), Sinche Morante, C. B. (Estudiante Investigador), Espinoza Montoya, K. A. (Estudiante Investigador), Zambrano Correa, L. A. (Estudiante Investigador) & Chocho Alcivar, F. S. (Estudiante Investigador)
21/03/23 → 8/12/25
Proyecto: Investigación y Desarrollo

Citar esto

Chávez Pullas, M. A., Zuñiga Alvarado, M. A., & Herrera Estrella, M. P. (2025). Fuzzy Logic in Non-current Assets. En 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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title = "Fuzzy Logic in Non-current Assets",

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. En 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).

Producción científica: Capítulo del libro/informe/acta de congreso › Contribución de conferencia › revisión exhaustiva

TY - GEN

T1 - Fuzzy Logic in Non-current Assets

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.

KW - Companies

KW - fuzzy logic

KW - IFRS. Subsequent valuation

KW - Non-currents assets

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

M3 - Conference contribution

AN - SCOPUS:105004637650

SN - 9783031870644

T3 - Lecture Notes in Networks and Systems

SP - 35

EP - 45

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

A2 - Inga Ortega, Esteban Mauricio

A2 - Robles-Bykbaev, Vladimir Espartaco

A2 - García Herranz, Nuria

A2 - Gallego Diaz, Eduardo

PB - Springer Science and Business Media Deutschland GmbH

T2 - 10th International Conference on Science, Technology and Innovation for Society, CITIS 2024

Y2 - 18 July 2024 through 19 July 2024

ER -

Chávez Pullas MA , Zuñiga Alvarado MA, Herrera Estrella MP. Fuzzy Logic in Non-current Assets. En Inga Ortega EM, Robles-Bykbaev VE, García Herranz N, Gallego Diaz E, editores, 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

Resumen

Serie de la publicación

Conferencia

Nota bibliográfica

Areas de Conocimiento del CACES

Acceder al documento

Otros archivos y enlaces

Proyectos

Estudio del Sistema Tributario Ecuatoriano y su Congruencia con la Coyuntura Económica, Contable y Financiera (SISTRICOFIN)

Citar esto