<prompt> Translate the following text to EnglishKifungu cha Kufungua kilionyesha mbinu ya Bodi ya Usimamizi ya Fedha ya kutoa ripoti kwa njia tofauti na ile inayofanywa katika taarifa za msingi za kifedha kwa ajili ya vitu ambavyo vimeorodheshwa kama vitu vya usimamizi.  <response>: The exposure draft presented the Boards approach to reporting in a manner other than is done in the basic financial statements for those items that it has categorized as stewardship items. 