Anchor: Going forward, participants believed that the impetus for change to the financial reporting model would have to come more from the investors and other users of financial information who need timely, accurate, and useful information to make value and risk judgments about publicly traded companies.
Entailed: Investors are some of a larger group who use financial information.
Contradiction: Participants believed that the impetus for change would not concern the investors.
Contradiction: Since my muffler was working, I decided to get out in the cold December to get an emissions test.
Contradiction: Someone is sitting outside.
Contradiction: I can prove that you did not write this note yourself.
Contradiction: I don't know what the position is.