<prompt> Translate the following text to EnglishKutambua au kutambua - neno kutambua kama kutumika katika taarifa hii ina maana sawa na kutumika na Bodi ya Viwango vya uhasibu wa kifedha katika taarifa zake dhana.  <response>: RECOGNITION OR RECOGNIZE - The term recognition, as used in this Statement, bears the same meaning as used by the Financial Accounting Standards Board in its conceptual statements. 