The transparency involved in impairment, while sometimes revealing uncomfortable truths about past decisions—by definition, management didn't see the impairment coming—ultimately supports ...

The technical definition of impairment loss is a decrease in net carrying value, the acquisition cost minus depreciation, of ...

By definition, an impairment is required any time an asset's fair value drops below its recorded cost. An asset's recorded cost is its purchase price, less its accumulated depreciation.

A recent study has revealed the global prevalence of mild cognitive impairment and examined the key factors influencing its development ...

Development of severe permanent cognitive or functional impairment is common among residents admitted to long-term care (LTC).

In a case hinging on the interpretation of impairment rating evaluations (IREs) under the Act, the Commonwealth Court has ordered a remand after determining that the physician conducting the IRE ...

Mild cognitive impairment is when a person starts to have problems with their memory or thinking. It can be a sign of a disease that will eventually cause dementia but MCI is not dementia and can be ...