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

As with most generally accepted accounting principles (GAAP), the definition of impairment lies in the eyes of the beholder. The regulations are complex, but the fundamentals are relatively easy ...

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.

The difference between the brain's predicted age and actual chronological age, called a brain age gap, may influence the ...

If you run a business that uses depreciable fixed assets and you prepare financial statements in accordance with generally accepted accounting principles, impairment of an asset can impact your ...

and Gross impairments, which encompass the broadest definition of impairment for FICs and refers to insurers that became impaired and had a Best’s FSR or ICR at some point during the study ...

SAIF argued that the definition of impairment does not include any loss caused by a denied condition because it is not caused by a "compensable industrial injury.” ORS 656.214(1)(a) defines ...

Known as cerebral (or cortical) visual impairment (CVI), some estimates ... Los Angeles. The CVI definition report is based on a workshop hosted by the NEI in partnership with the Eunice Kennedy ...

Globally, at least 2.2 billion people have a vision impairment or blindness, of whom at least 1 billion have a vision impairment that could have been prevented or has yet to be addressed.

Categories of impairment discussed in the report include: Gross impairments, which encompass the broadest definition of impairment and include companies that AM Best has ceased rating by the time ...