The Imperial Dragonscales is a Fire/Air Shadowforged Armor. It is also the first dual element Shadowforged Armor. It is effective against Spirit/Water armors, but ineffective against Water/Earth armors.
Upgrading the Regular version of this armor to level 99 achieves stats of 2882/3215, and it is 46/44 additional stat points for each Ascension level thereafter (so 5 Ascension levels would result in 3112/3435 and 10 would reach the maximum of 3342/3655). The Special Ability is also increased as well, from 8% at Ascension level 1 (level 99) up to 15% at Ascension level 10.
The stats for upgrading the Plus version of this armor are unknown at this time.