from Wiktionary, Creative Commons Attribution/Share-Alike License
- n. impairment
from the GNU version of the Collaborative International Dictionary of English
- n. Impairment.
from The Century Dictionary and Cyclopedia
- n. Impairment; injury; damage.
Sorry, no etymologies found.
In other words, a gain would be recognized in profit or loss to reverse some or all of the previously recognized im - pairment loss in these circumstances.
Cr Equity 19,900 After this, the balance sheet will still show an asset of $80,100, but the amount of the unrealized holding loss that had previously been deferred in equity would now have been recognized as an im - pairment loss in profit or loss.
Such an asset is excluded from the scope of IAS 36, Im - pairment of Assets, and IAS 38, Intangible Assets.
Intangible Assets, and its (d) Reverse the impairment charge only if the fair value can be measured reliably. original circumstances that led to the im - (c) If it has been recognized under local gener - pairment no longer exist and credit retained ally accepted accounting principles even earnings. though it does not meet the definition in IAS Answer: (c) 38. (d)
IMPAIRMENT 6.1 Because of the difficulties in obtaining the information necessary to estimate future cash flows of exploration and evaluation assets, IFRS 6 modifies the requirements of IAS 36 regarding the circumstances in which exploration and evaluation assets are required to be assessed for im - pairment.
Im - pairment of hepatic w-oxidation of leukotrienes in vivo and in vitro.
Chap. 742. 793 time the impairment of the capital stock; or before allowing an increase, it may require the capital stock to be reduced by a prescribed amount, not exceeding the amount of such im - pairment.
ISTothing herein contained shall be deemed a legislative construction of any existing law or an im - pairment of any existing right of a street railway company to discontinue the use of tracks.