to support people with sensory impairments
to participate fully in their community, including living in accommodation that meets their needs, travelling around the Borough and meeting other people;
10, 2015 /PRNewswire/ -- European utilities experienced yet another year of significant asset impairments
The graphic on page 54 captures the evolution of goodwill in the study from 2008 through 2012 to aid in assessing goodwill and goodwill impairment
trends over time.
Only two companies in 2010 failed as a direct result of investment tosses/overstated assets, and the impairments
occurred in circumstances not related to the financial crisis.
Of the 1555 people studied, 814 (52%) had some degree of NP impairment
, including 40% in the incidental condition group, 59% in the contributing conditions group, and 83% in the confounding conditions group.
Abstract: This study compared the use of computers and telephones by preadolescent and adolescent students with visual impairments
and those with other disabilities using data from the Special Education Elementary Longitudinal Study and the National Longitudinal Transition Study-2.
of vision and/or hearing in later adulthood could threaten everyday competence and experiencing both vision and hearing, or dual sensory, impairments
would most likely be a greater threat to competence than either impairment
in isolation .
The most common pitfalls regarding impairment
testing are: Missing a triggering event--SFAS 142 and 144 define triggering events that require impairment
testing of intangibles.
January 1, 2005, was completed (except for fine-tuning adjustments) with the issuance of IFRS 3, Business Combinations (IFRS 3); IFRS 4, Insurance Contracts (IFRS 4); IFRS 5, Non-current Assets Held for Sale and Discontinued Operations (IFRS 5); and the amendments to International Accounting Standards IAS 36, Impairment
of Assets (IAS 36); IAS 38, Intangible Assets (IAS 38); and IAS 39, Financial Instruments: Recognition and Measurement Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (IAS 39).
Previously identified risk factors for functional decline in nondemented individuals include age, female gender, depression, social isolation, physical inactivity, medical comorbidities, and cognitive impairment
At baseline, 12% of the women displayed impaired executive function, as defined by a Trail Making Test Part B score more than one standard deviation below the mean, but no impairment
of global cognition.
in rats exposed to PCBs and methylmercury during early development.
42 of the Governmental Accounting Standards Board--Accounting and Financial Reporting for Impairment
of Capital Assets and for Insurance Recoveries
The new pronouncement also offers guidance on the appropriate accounting treatment for insurance recoveries, including those not associated with the impairment
of capital assets.
People with greater-than-average memory loss may have what researchers now call "mild cognitive impairment