<prompt> Translate the following text to SwahiliAccounting principles published by authoritative standard setting bodies and other authoritative sources 1 in the absence of other guidance in the first three parts of this hierarchy, and 2 if the use of such accounting standards improve the meaningfulness of the financial statements.  <response>: Kanuni za uhasibu zilizochapishwa na mashirika yenye mamlaka ya kuweka viwango na vyanzo vingine vya mamlaka 1 ikiwa hakuna mwongozo mwingine katika sehemu tatu za kwanza za utaratibu huu, na 2 ikiwa matumizi ya viwango hivyo vya uhasibu huongeza umuhimu wa taarifa za kifedha. 