La lógica FUZZY como posible herramienta de medición y valoración del valor razonable en activos intangibles
DOI:
https://doi.org/10.18041/2382-3240/saber.2015v10n2.787Keywords:
Fuzzy Logic, Intangible Assets, Fair Value, Measurement, Valuation.Abstract
One of the major contributions that has brought about the creation of International Financial Reporting Standards (IFRS) is the concept of fair value, which is frequently used in the valuation of assets. In regards to physical assets, the valuation can be correlated, in some way, with its corresponding cost; but when it comes to the field of intangible assets, this concept is often implemented in a subjective way because there is not a consistent method to assure an objective measurement. The current economy demonstrates globalized changes. Because of this, new concepts have emerged, loaded with uncertainty and ambiguity, although they have the potential to generate great value for the company. So, how does an enterprise measure non-physical assets?. To answer to these challenges, Fuzzy Logic emerges as an alternative tool that allows someone to take the uncertainty of intangible elements and generate a concrete value or a range of values. From there, the accountant can decide which one is the most “reasonable” according to his/her expertise. This article seeks to give evidence of how Fuzzy Logic has made its way into the various fields of accounting application to support the large problem of valuation of intangible assets
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References
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