Anchor: In such cases, if the reporting of such additional data would be useful and relevant to readers, and would provide a better indication of the resources and obligations of the entity, the Board encourages such reporting.
Entailed: Reporting additional data would help readers.
Contradiction: Reporting less data would help readers.
Contradiction: A dog is sleeping in the park
Contradiction: The snowboarder jumps off a hill.
Contradiction: Merchants struggled to trade.
Contradiction: Two children wearing formal clothing are standing outside.