if the asset is hold for disposal
Goodwill is not a normally recurring income statement item. However, goodwill must be tested regularly for impairment (a decline in its market value). If an impairment loss is found (its value on the books is greater than its market value), the loss must be reported immediately, and in full, on the income statement for the period in which the loss was identified.
An operational asset is impaired when it suffers a permanent loss of benefits due to casualty, lack of demand for the asset or obsolescence. If a write-down due to impairment is required by determining whether the value of an asset has fallen below its book value. the asset will be reduced on the balance sheet and the loss is normally reported in the income statement as a separate item included in operating expenses.
If both the fair value of a reporting unit and its associated implied goodwill fall below their respective carrying amounts
what is mean by assets register?
the same things
restoration of loss of damage
Congenital toxoplasmosis may cause visual impairment and hearing loss.
No. Hearing loss depends on the decibel listened to and the period of time. Everyone is prone to having hearing loss.
Goodwill is not a normally recurring income statement item. However, goodwill must be tested regularly for impairment (a decline in its market value). If an impairment loss is found (its value on the books is greater than its market value), the loss must be reported immediately, and in full, on the income statement for the period in which the loss was identified.
The scientific term for deafness is "hearing loss" or "hearing impairment." It can be categorized based on the severity and type, such as conductive hearing loss, sensorineural hearing loss, or mixed hearing loss.
Not necessarily. For example, let's say you meet someone at a party but you're meeting a lot of people. Twenty minutes later, you don't remember the first person's name. That can be an temporary impairment due to anxiety or stress. But let's say you develop Alzheimer's. You don't remember your wife's name. That's a physical impairment with memory loss.
Short term memory loss is not a sensory impairment. Sensory impairments involve a decrease in the ability to see, hear, touch, taste, or smell. Short term memory loss, on the other hand, is an issue with the retention and recall of information over a short period of time.
This will be a pretty easy question to answer since i am hearing impaired... its when you have hearing loss to a certain extent.
The principle of indemnity is the principle of restoration after a loss. It restores the injured party to the original position he was before the loss occured.
Fixed-Loss
-noun Psychiatry . severe impairment or loss of intellectual capacity and personality integration, due to the loss of or damage to neurons in the brain.Source[s]: http://dictionary.reference.com/browse/dementia
Cognitive impairment is the term that best describes the loss of mental ability to understand sensory stimuli.