Impairment(redirected from impairments)
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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.
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
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.