Text: Accordingly, the effective date of this statement will be for fiscal years beginning after September 30, 1997 as it relates to financial statements of component units of the Federal Government; this same effective date applies to chapter 8 as it relates to the consolidated financial statements of the Federal Government.
Entailment: Chapter 8 applies the same effective date.
Contradiction: Chapter 8 will only discuss fiscal years beginning before September 30, 1997.