Excuse me if this is not the site to ask this question but I read in meta that you have a accounting tag so here we go.
If I made a buy of an ETF in two different exchanges with different currencies (same Isin, different currency see this question in personal money and finance exchange) and I'm valuing this securities at fair value. I have to take the ETF as the same or different security? (i.e. makes some difference the currency of the exchange)