<prompt> Translate the following text to EnglishWashiriki walitaja uhasibu wa pensheni, faida za baada ya ajira, na taarifa za kifedha za pro-forma kama mifano ya matibabu ya uhasibu ambayo yanahitaji uangalifu kabla ya kujenga juu ya mahitaji yoyote mapya ya kuripoti.  <response>: Participants cited accounting for pensions, postemployment benefits, and pro-forma financial statements as examples of accounting treatments that need attention before building on any new reporting requirements. 