<prompt> Translate the following text to EnglishWashiriki walikubali kwamba wakati sheria za uhasibu zinahitajika pia, haipaswi kuwa na kufuata kipofu kwa sheria za uhasibu ambayo inasababisha fomu ya kuripoti juu ya nyenzo.  <response>: Participants agreed that while accounting rules are also needed, there should not be such blind adherence to accounting rules to result in reporting form over substance. 