Impairment
The condition that exists when the carrying amount of a long-lived asset exceeds the amount of the future cash flows from the asset
Impairment refers to a loss, reduction, or abnormality in physical, sensory, cognitive, or emotional functioning. It can be temporary or permanent, as well as partial or complete, and may affect a person’s ability to perform tasks or participate in activities. Impairments can result from injuries, illnesses, congenital conditions, or developmental disorders, and can vary widely in severity and impact.
In terms of disability, an impairment may constitute a significant barrier to full participation in daily life, including employment, education, social interaction, and mobility. However, it is important to recognize that impairment alone does not necessarily equate to disability. Disability arises from the interaction between a person’s impairment and the physical, social, and policy environment in which they live. Thus, accommodations, support, and inclusive practices are crucial in mitigating the impact of impairment and promoting the full inclusion and empowerment of individuals with disabilities.
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