Anchor: Managerial Cost Accounting Concepts and Standards, SFFAS  
Entailed: Managerial Cost Accounting Concepts and Standards were published.
Contradiction: Managerial Cost Accounting Concepts and Standards were not published.
Contradiction: A girl has been bitten by a snake.
Contradiction: I bet so.
Contradiction: I think they lost the keys in the river. 
Contradiction: There is more than one dog.