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.

When speaking about visual impairment, we often think about issues that directly concern the eyes or conditions that worsen ...

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

Goodwill impairment is an accounting term used to describe a reduction in the value of goodwill on a company’s balance sheet. Goodwill itself represents the excess amount a company has paid over ...

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

Self-reported visual difficulty may be limited in identifying objective visual impairment. Perspective from Eric Viloria, OD, FAAO Self-reported visual difficulty had a limited ability to identify ...

To help you make sense of that, here are the symptoms of three types of cognitive issues: mild cognitive impairment, Alzheimer’s disease, and dementia with Lewy bodies. According to the National ...

Researchers have developed and validated a simple “peel-and-sniff” test that can be completed unsupervised at home to screen for cognitive impairment. It’s well known that impaired olfactory ...