<prompt> Translate the following text to Swahili2 lists criteria for including components in Federal reporting entities see pp. 75-77 and provides the following guidance with regard to components required by law or policy to issue financial statements prepared in accordance with accounting standards other than those constituting Federal GAAP.  <response>: Kama ilivyoelezwa katika kifungu cha 2, vifungu vya Masharti ya kujumuisha vipengele katika mashirika ya kuripoti ya shirikisho tazama ukurasa wa 75-77 na Masharti ya kujumuisha vipengele katika mashirika ya kuripoti ya shirikisho tazama ukurasa wa 75-77 hutoa mwongozo wafuatayo kuhusu vipengele vinavyohitajika na sheria au sera kutoa taarifa za kifedha zilizotengenezwa kulingana na viwango vya uhasibu vya shirikisho. 