Anchor: BASIC FINANCIAL STATEMENTS - As used in SFFAS 7, the basic financial statements are those on which an auditor would normally be engaged to express an opinion.
Entailed: If an auditor would typically be giving an opinion on the statement, it may be considered a basic financial statement.
Contradiction: If the auditor is expected to express an opinion, then it's not a basic financial statement.
Contradiction: The business man gave the homeless man a glaring look
Contradiction: Japan's management system was consensus-based.
Contradiction: A man is fishing outside.
Contradiction: A girl wearing red is on a balance beam.