Anchor: If These differences are material, the standards constituting Federal GAAP should be applied for purposes of including the components in entity-wide statements.
Entailed: Federal GAAP should be applied if the differences are material.
Contradiction: Federal GAAP should not be applied if the differences are material.
Contradiction: The cat is walking.
Contradiction: He called to Hanson to fix the engine.
Contradiction: Two baseball players shaking hands
Contradiction: She had loved her stepson like her own son.