Examlex
Which of the following factors could start a demand-pull inflation ?
Bond Discount
The difference between the face value of a bond and its selling price when the bond is sold for less than its face value.
Impairment Loss
The amount by which the carrying value of an asset exceeds its recoverable amount, leading to a reduction in the asset's value on the balance sheet.
Realized Profit
Earnings that are generated and recorded when assets are sold for a price higher than their purchase cost.
Intercompany Sale
Transactions that occur between two entities within the same corporate group, which are eliminated during consolidation to avoid double-counting in financial statements.
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