impairment$37774$ - definizione. Che cos'è impairment$37774$
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  3. impairment$37774$

Cosa (chi) è impairment$37774$ - definizione

Impaired Asset; Impairment charge; Impairment loss

Impairment (financial reporting)         
FINANCIAL OR BOOKKEEPING LOSS IN VALUE OF AN ASSET OVER TIME
Impairment costs; Impairment of fixed asset; Impairment cost; History of Impairment (financial reporting)
An impairment cost must be included under expenses when the book value of an asset exceeds the recoverable amount. Impairment of assets is the diminishing in quality, strength amount, or value of an asset.
https://en.wikipedia.org/wiki/Impairment_(financial_reporting)
Post-chemotherapy cognitive impairment         
IMPAIRMENT THAT CAN RESULT FROM CHEMOTHERAPY TREATMENT
Chemobrain; Chemo brain; Chemo fog; Chemotherapy-induced cognitive dysfunction; Chemofog; Chemotherapy induced cognitive decline; Chemotherapy-induced cognitive decline; Chemotherapy-induced cognitive impairment; CRCI; Chemotherapy-Related Cognitive Impairment
Post-chemotherapy cognitive impairment (PCCI) (also known in the scientific community as "CRCIs or Chemotherapy-Related Cognitive Impairments" and in lay terms as chemotherapy-induced cognitive dysfunction or impairment, chemo brain, or chemo fog) describes the cognitive impairment that can result from chemotherapy treatment. Approximately 20 to 30% of people who undergo chemotherapy experience some level of post-chemotherapy cognitive impairment.
https://en.wikipedia.org/wiki/Post-chemotherapy_cognitive_impairment
Visual impairment due to intracranial pressure         
  • '''Figure 1:'''Fundus examination of the first case of visual changes from long-duration spaceflight. Fundus examination revealed choroidal folds inferior to the optic disc and a single cotton-wool spot in the inferior arcade of the right eye (white arrow).
  • '''Figure 10:''' MRI (R+30 days) of the fourth case of visual changes from long-duration spaceflight. There is prominence of central T2-hyperintensity of the optic nerves bilaterally, right greater than left approximately 10 to 12 mm posterior to the globe (arrow) that represents an element of optic nerve congestion.
  • '''Figure 11:''' MRI (R+30 days) of the fourth case of visual changes from long-duration spaceflight. Tortuous optic nerve and kink on left (arrow). Control orbit on the right.
  • '''Figure 13:''' Fundus examination of the sixth case of visual changes from long-duration spaceflight. Preflight images of normal optic disc. Postflight right and left optic disc showing grade 1 (superior and nasal) edema at the right optic disc.
  • '''Figure 15:''' Preflight images of the right and left optic discs (upper). Postflight images of the ONH showing in more detail the extent of the edematous optic-disc margins and glutting of the superior and inferior nerve fiber layer axons OD and OS (arrows) (lower).
  • '''Figure 2:''' Fundus examination of second case of visual changes from long-duration spaceflight. Fundoscopic images showing choroidal folds (white arrows) in the papillomacular bundle area in the right eye and left eye and a cotton-wool spot (bottom arrow) at the inferior arcade in the left eye. Both optic discs show grade 1 disc edema.
  • '''Figure 5:''' On-orbit ultrasound of posterior orbit of the fourth case of visual changes from long-duration spaceflight. In-flight ultrasound image of the right eye showing posterior globe flattening and a raised optic disc consistent with optic-disc edema and raised ICP.
  • '''Figure 6:''' On-orbit ultrasound of optic nerves of the fourth case of visual changes from long-duration spaceflight. In-flight ultrasound shows proximal kinking and increased optic nerve sheath diameter (ONSD) of approximately 12 mm that is consistent with raised ICPs. Optic nerve shown in purple and the ONSD in green.
Spaceflight-associated neuro-ocular syndrome (SANS), previously known as Spaceflight-induced visual impairment, is hypothesized to be a result of increased intracranial pressure. The study of visual changes and intracranial pressure (ICP) in astronauts on long-duration flights is a relatively recent topic of interest to Space Medicine professionals.
https://en.wikipedia.org/wiki/Visual_impairment_due_to_intracranial_pressure

Wikipedia

Impaired asset

An impaired asset is an asset which has a market value less than the value listed on its owner's balance sheet.

According to U.S. accounting rules (known as US GAAP), the value of an asset is impaired when the sum of estimated future cash flows from that asset is less than its book value. At this point an impairment loss should be recognized, which is done by taking the difference between the fair market value (FMV) and the book value and recording this amount as the loss. This basically records the asset as if it were being acquired brand new at its FMV, recording this as its new book value. This is a common occurrence for goodwill where a company will purchase a target company for more than the value of its net assets. Under US GAAP, goodwill is tested annually for impairment.

https://en.wikipedia.org/wiki/Impaired asset
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