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.