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.

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.

impairment

Reduction in a firm's capital as a result of distributions or losses.
References in periodicals archive ?
Changes in the optic disc excavation of children affected by cerebral visual impairment: a tomographic analysis.
Oculomotor dysfunction in cerebral visual impairment following perinatal hypoxia.
To aid the diagnosis and planning of management of dorsal stream dysfunction, our team developed the Cerebral Visual Impairment Question Inventory (Dutton et al., 2010), which includes many of the common symptoms and signs.
Cerebral visual impairment is internationally regarded as an umbrella term, a concept with which Dr.
It should be pointed out that the term cerebral visual impairment, which was introduced by a group of European ophthalmologists, was born out of a major neurophysiological misconception.
In North America, CVI is often interpreted as cortical visual impairment; elsewhere, the term cerebral visual impairment is used.
The changes that are emerging from brain research are altering our understanding of cortical or cerebral visual impairment (CVI) in children.
Abstract: This article summarizes the results of a survey of 80 parents of children with cortical or cerebral visual impairment (CVI) regarding how a CV!
Abstract: Damage to the areas of the brain that are responsible for higher visual processing can lead to severe cerebral visual impairment (CVI).
These children typically have a visual diagnosis of cerebral visual impairment (CVI), but their learning characteristics and needs go far beyond their use of vision.