Impairment

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Impairment

Reduction in the value of an asset because the asset no longer generates the benefits expected earlier as determined by the company through periodic assessments. This could happen because of changes in market value of the asset, business environment, government regulations, etc.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

Impairment

A reduction in a company's working capital as a result of a loss on an investment or a distribution (such as a coupon or dividend) to investors.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

impairment

Reduction in a firm's capital as a result of distributions or losses.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Examining the language performances of children with and without specific language impairment: contributions of phonological short-term memory and speed of processing.
Total PIQ scores were significantly higher in index parents when compared to parents with a child with specific language impairment [47].
Is there a sex ratio difference in the familial aggregation of specific language impairment? A meta-analysis.
Nash, "Executive functioning in children with specific language impairment," Journal of Child Psychology and Psychiatry and Allied Disciplines, vol.
A method for studying the generalized slowing hypothesis in children with specific language impairment. Journal of Speech and Hearing Research, 37, 418-421.
Specific Language Impairment in Dutch: Inflectional Morphology and Argument Structure.
Oral reading and story retelling of students with specific language impairment. Language, Speech & Hearing Services in the Schools, 28(1), 30-42.
Language-based intervention with children who have specific language impairment. American Journal of Speech, Language Pathology.
Single-case and group studies consider theoretical and clinical issues relating to understanding specific language impairment in children, developmental dyslexia, phonological impairment, acquired dyslexia and dysgraphia, deficits in memory, and language impairment.

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