Impairment 翻译

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What Does Impairment Mean in Accounting? With Examples

May 16, 2025 · Impairment is a substantial, unexpected decline in an asset's recoverable value that requires immediate recognition in financial statements. This applies when an asset's ability to generate...

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IMPAIRMENT Definition & Meaning - Merriam-Webster

The meaning of IMPAIRMENT is the act of impairing something or the state or condition of being impaired : diminishment or loss of function or ability. How to use impairment in a sentence.

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IMPAIRMENT definition and meaning | Collins English Dictionary

An impairment is a condition in which a part of a person's mind or body is damaged or is not working properly. A person with a disability is defined as a person who has a physical or mental impairment that substantial...

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What Is Impairment of Assets? Definition, Tests, and Impact

5 days ago · What Is Impairment of Assets? Definition, Tests, and Impact Learn what asset impairment means, when companies must test for it, and how an impairment loss flows through the financials under US GAAP and IFRS.