Anchor: Participants cited accounting for pensions, postemployment benefits, and pro-forma financial statements as examples of accounting treatments that need attention before building on any new reporting requirements.
Entailed: Participants cited accounting for pensions
Contradiction: Participants stopped cited accounting for pensions
Contradiction: Ideas aren't welcome here.
Contradiction: He looked similar to a goat.
Contradiction: All the ballerinas are taking a break on stage.
Contradiction: There was a paper presented at the American Educational Research Association meeting in Toronto in April 1983