Anchor: Participants agreed that while accounting rules are also needed, there should not be such blind adherence to accounting rules to result in reporting form over substance.
Entailed: Participants agreed that accounting rules are needed
Contradiction: Participants agreed that accounting rules are unecessary
Contradiction: No that's wrong.
Contradiction: I was sure that you would bring her with.  
Contradiction: a man tastes delicious wine
Contradiction: They don't know everything.