Anchor: Full cost shall be measured and accounted for in accordance with Managerial Cost Accounting Concepts and Standards
Entailed: The cost, in full, shall be measured and accounted for.
Contradiction: The Managerial Cost Accounting Concepts can not be used in accounting the full cost.
Contradiction: McGwire hit a foul ball.
Contradiction: The strength of the study is some factors not changing on a day to day basis. 
Contradiction: Not a single person came knocking at me door.
Contradiction: Have fun!