Definitions for "Impairments"
Impairment loss which is incurred, if the present value of the estimated future cash flows of an asset is lower than its carrying amount. When testing goodwill for possible impairment in accordance with IAS 36 (2004), the recoverable amount from cash-generating units is determined by the fair value less cost to sell or the value in use. The fair value reflects the best possible estimate of the amount for which an independent third-party would acquire the cash-generating units at the balance sheet date.
Impairments to individual objectivity and organisational independence may include personal conflicts of interest, scope limitations, restrictions on access to records, personnel, and properties amid resource limitations (funding).
Problems in body structure or function that lead to a significant deviation or loss.
Isolated and observable alterations in body functions that indicate the presence of a disease. Impairments and symptoms are used interchangeably.
Keywords:  mental, physical, see
See physical or mental impairments.