impairment

  • 1 impairment — I (damage) noun detriment, disrepair, harm, hurt, injury, loss associated concepts: impairment of vision II (drawback) noun detriment, disadvantage, inability, liability, limitation associated concepts: impairment of funds, impairment of security …

    Law dictionary

  • 2 impairment — UK US /ɪmˈpeəmənt/ noun [U] ► ACCOUNTING a situation in which the value of an asset is recorded as being greater than the amount of money that it could be sold for: »CPAs should test for impairment when the market price of a long lived asset… …

    Financial and business terms

  • 3 Impairment — Im*pair ment, n. [OE. enpeirement, OF. empirement.] The state, act, or process of being impaired; injury. The impairment of my health. Dryden. [1913 Webster] …

    The Collaborative International Dictionary of English

  • 4 Impairment — may refer to:* A disability * In accounting, a downward revaluation of fixed assets * In physical therapy it is any loss or abnormality of physiological, psychological, or anatomical structure of function, whether permanent or temporary …

    Wikipedia

  • 5 impairment — when a plan of reorganization alters the contractual rights of a class of holders of claims, that class is deemed to be impaired. A class that is unimpaired is deemed to automatically accept a plan of reorganization (Glossary of Common Bankruptcy …

    Glossary of Bankruptcy

  • 6 impairment — (n.) mid 14c., emparement, from O.Fr. empeirement, from empeirier (see IMPAIR (Cf. impair)). Re Latinized spelling is from 1610s …

    Etymology dictionary

  • 7 impairment — UK [ɪmˈpeə(r)mənt] / US [ɪmˈpermənt] noun [countable/uncountable] Word forms impairment : singular impairment plural impairments the fact that a part of your body is unable to do something fully a hearing impairment …

    English dictionary

  • 8 impairment — noun 1. the occurrence of a change for the worse (Freq. 1) • Syn: ↑damage, ↑harm • Derivationally related forms: ↑impair, ↑harm (for: ↑harm), ↑ …

    Useful english dictionary

  • 9 Impairment — 1. A reduction in a company s stated capital. 2. The total capital that is less than the par value of the company s capital stock. 1. This is usually reduced because of poorly estimated losses or gains. 2. Impairment can be used in many contexts …

    Investment dictionary

  • 10 impairment — n. (a) hearing; memory; mental; physical; speech; visual impairment * * * [ɪm peəmənt] memory mental physical speech visual impairment (a) hearing …

    Combinatory dictionary

  • 11 impairment — [[t]ɪmpe͟ə(r)mənt[/t]] impairments N VAR: usu with supp If someone has an impairment, they have a condition which prevents their eyes, ears, or brain from working properly. He has a visual impairment in the right eye …

    English dictionary

  • 12 impairment — A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount. This may be owing to obsolescence, damage, or a fall in the market value of such assets. Financial Reporting Standard 11 sets out the regulations for… …

    Accounting dictionary

  • 13 impairment — noun Impairment is used after these nouns: ↑hearing, ↑speech …

    Collocations dictionary

  • 14 impairment — im|pair|ment [ımˈpeəmənt US ımˈper ] n [U and C] mental/visual/cognitive/hearing etc impairment a condition in which a part of a person s mind or body is damaged or does not work well …

    Dictionary of contemporary English

  • 15 impairment — im|pair|ment [ ım permənt ] noun count or uncount the fact that a part of your body is unable to do something fully: a hearing impairment …

    Usage of the words and phrases in modern English

  • 16 impairment — vertės sumažėjimas statusas T sritis turto vertinimas apibrėžtis Būsimos ekonominės naudos ar turto panaudojimo galimybių praradimas, viršijantis sistemiškai pripažįstamą turto ekonominės naudos ar jo naudojimo potencialo praradimą dėl… …

    Lithuanian dictionary (lietuvių žodynas)

  • 17 impairment — impair ► VERB ▪ weaken or damage. DERIVATIVES impairment noun. ORIGIN Old French empeirier, from Latin pejorare make worse …

    English terms dictionary

  • 18 impairment — noun see impair …

    New Collegiate Dictionary

  • 19 impairment — See impair. * * * …

    Universalium

  • 20 impairment — noun a) The result of being impaired; a deterioration or weakening; a disability or handicap; an inefficient part or factor. b) A downward revaluation, a write down …

    Wiktionary


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