Anchor: Accountants and regulators who have historically driven changes to the financial reporting model do not have the same set of needs as users of financial statements.
Entailed: Changes have been driven by accountants and regulators in the past.
Contradiction: Users of financial statements have the same needs as accountants.
Contradiction: A snorkeler comes up for air holding a handful of seaweed.
Contradiction: Yes but they put something on it.
Contradiction: The sandstorm was too severe, and he could not see anything beyond about a foot in front of him.
Contradiction: I have nine siblings that are younger than I am.