Definicja inflation gain or loss

Co znaczy INFLATION GAIN OR LOSS:

An expense or revenue, in inflation accounting, arising as a result of inflation.

These items fall into several categories, depending on what is to be adjusted:

In the case of fixed assets, the item is an unrealized holding gain or loss. In the case of monetary items, insofar as they are adjusted, the item is a purchasing power gain or loss. For items denominated in foreign currency, the item is a foreign exchange gain or loss.