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impairment
(redirected from impairments)

    Also found in: Dictionary/thesaurus, Medical, Legal 0.01 sec.
impairment
Reduction in a firm's capital as a result of distributions or losses.


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? Mentioned in ? References in periodicals archive
 
life/health company financial impairments recorded by A.
L/H impairment rate remains low in 2005 by Best's Review
Rats exposed to MeHg alone demonstrated no significant impairments.
MeHg/PCB combination impairs motor skills in young rats by Phelps, Jerry / Environmental Health Perspectives
This Statement improves financial reporting because it requires governments to report the effects of capital asset impairments in their financial statements when they occur rather than as a part of the ongoing depreciation expense for the capital asset or upon disposal of the capital asset.
Official Releases: GASB 42 by Journal of Accountancy
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