Within a different scenario, Fussion is investigating the possible purchase of two companies dedicated to ecological tourism, which are located abroad, which would be included in the consolidated financial statements as subsidiaries, being these wholly owned by the company. One of the companies is located in Nicaragua and the other is located in Costa Rica. The CFO needs to know what factors should be considered when determining the functional currency for a consolidated subsidiary. Research Accounting Standards Codification to see what guidance can be found on this topic, and prepare a 2- page memo to the CFO explaining various economic indicators that must be considered both individually and collectively.