Brasa. Ltd, a product manufacturing company, operates in a highly competitive market environment. In the current period, the entity has lost some of its major customers, resulting in a significant decline in sales during the period. Management has determined that there are indicators of impairment in relation related to the entity’s fixed assets and a write-down is highly likely.
The engagement team has determined that the impairment of fixed assets is a significant risk and did not identify any significant additions or disposals of fixed assets compared to the prior year. Which of these assertions are considered the relevant assertion for impairment of fixed assets?
1) Presentation and disclosure
2) Rights and obligations
3) Existence
4) Valuation
2 and 3
1 and 4
1 and 3
2 and 4
根据企业会计准则第8号——资产减值（2006）-第二章 可能发生减值资产的认定-第五条，存在下列迹象的，表明资产可能发生了减值：（一）资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌。（二）企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化，从而对企业产生不利影响。（三）市场利率或者其他市场投资报酬率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可收回金额大幅度降低。（四）有证据表明资产已经陈旧过时或者其实体已经损坏。（五）资产已经或者将被闲置、终止使用或者计划提前处置。（六）企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期，如资产所创造的净现金流量或者实现的营业利润（或者亏损）远远低于（或者高于）预计金额等。（七）其他表明资产可能已经发生减值的迹象。
在Brasa Ltd的案例中，由于失去了主要客户导致销售大幅下降，管理层认为固定资产存在减值迹象，因此需要进行减值测试。在这种情况下，相关的会计断言是：
4) Valuation - 因为需要评估固定资产的可收回金额是否低于其账面价值，以确定是否需要计提减值准备。
1) Presentation and disclosure - 因为减值的结果需要在财务报表中正确地呈现和披露。
因此，正确的选项是：
1 and 4
