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- What Does Impairment Mean in Accounting? With Examples - Investopedia
Impairment is a substantial, unexpected decline in an asset's recoverable value that requires immediate recognition in financial statements This applies when an asset's ability to generate
- impairment noun - Definition, pictures, pronunciation and usage notes . . .
an injury, illness or condition that means that part of your body or brain does not work as it normally would or as it does in most people He drove in a state of serious impairment due to alcohol The drug is approved for mild cognitive impairment Want to learn more? Definition of impairment noun in Oxford Advanced Learner's Dictionary
- IMPAIRMENT | English meaning - Cambridge Dictionary
IMPAIRMENT definition: 1 the act of spoiling something or making it weaker so that it is less effective 2 deterioration… Learn more
- Impairment - Definition, Meaning Synonyms - Vocabulary. com
People with impairments have trouble doing something If you have a hearing impairment, you can’t hear very well If you have a taste impairment, you can’t enjoy flavors If you bump your head and can’t remember your name, you’re suffering a mental impairment Some impairments are temporary
- What is an impairment? - AccountingCoach
Definition of Impairment The term impairment is associated with an asset currently having a market value that is less than the asset’s book value A test is done to determine whether the asset’s book value should be reduced to the current market value and to report the amount of the write-down (reduction) as a loss on its income statement
- Impairment - Accounting Definition, Factors, Pros, Cons
What is Impairment? The impairment of a fixed asset can be described as an abrupt decrease in fair value due to physical damage, changes in existing laws creating a permanent decrease, increased
- Impairment definition — AccountingTools
Impairment is a permanent decline in the value of an asset This situation exists when the cash flows or other benefits generated by an asset decline, as determined through a periodic assessment process
- IMPAIRMENT definition and meaning | Collins English Dictionary
An impairment is a condition in which a part of a person's mind or body is damaged or is not working properly A person with a disability is defined as a person who has a physical or mental impairment that substantially limits one or more major life activities
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