<prompt> Translate the following text to SwahiliIn that respect, some participants felt that FASB is marching toward a fair value path and cautioned that the fair value reporting model is not always good and needs to be used only where it really makes sense.  <response>: Katika suala hilo, baadhi ya washiriki waliona kwamba FASB inaelekea njia ya thamani ya haki na kuonya kwamba mfano wa ripoti ya thamani ya haki sio nzuri kila wakati na inahitaji kutumika tu ambapo ina maana. 