<prompt> Translate the following text to EnglishKwa mfano, baadhi ya vipengele ni required kutumia viwango vya uhasibu iliyotolewa na Bodi ya Viwango vya Uhasibu wa Fedha au shirika la udhibiti.  <response>: For example, some components are required to apply accounting standards issued by the Financial Accounting Standards Board or a regulatory agency. 