Anchor: GASB establishes accounting principles and financial reporting standards for state and local government entities.
Entailed: GASB formed accounting principals and reporting of finances for all of government. 
Contradiction: GASB did not set any standards or principals for the government.
Contradiction: Definitely the other way around.
Contradiction: She tried some and then almost vomited.
Contradiction: The dog chases the cat.
Contradiction: A group of people in nice clothes dancing.