👉 Impairment refers to a condition or state of loss or damage, typically caused by a decrease in value. It is often associated with financial losses due to an event like bankruptcy, default on a loan, or the loss of a company's assets. In accounting and finance, impairment is a key concept that can be used to assess the recoverability of financial instruments, such as loans and investments, by comparing their fair values with their carrying amounts. Impairment can take many forms depending on the
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What is the definition of Impairments? 🙋
👉 Impairments are defects or limitations in a person's ability to perform their daily activities, including physical, mental, emotional, and social functions. These limitations can range from mild to severe, depending on the individual and the circumstances of their impairment.
For example:
1.
Physical Impairments
: People with disabilities may have problems walking, standing, or sitting up straight. This is often due to physical injuries such as spinal cord injuries, muscular dystrophy, or cerebral palsy.
2.
