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In the following, discuss whether Marina is treating relevantly similar cases in sufficiently similar fashions; identify instances in which the cases are not relevantly similar.
Marina votes against a tax increase for maintenance of her city park even though she uses the park and plans to continue using it whether or not the measure passes.
Functional Currency
The currency of the primary economic environment in which the entity operates, typically used in measuring and reporting its financial results.
Remeasure
The process of adjusting the value of a financial instrument or asset to reflect its current market value.
Financial Statements
Structured reports that detail the financial activities and condition of a business, including the balance sheet, income statement, and statement of cash flows.
Current Rate Method
A method used in financial reporting to convert the financial statements of a foreign subsidiary to the parent company's reporting currency, using the current exchange rates.
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