Anchor: The resources and responsibilities do not meet the criteria for assets and liabilities that are required to be reported in the financial statements but are, nonetheless, important to an understanding of the operations and financial condition of the Federal Government at the date of the financial statements and in subsequent periods.
Entailed: Several items are useful in understanding government operations, even if they do not have to be reported on financial statements.
Contradiction: It is only necessary to analyze the financial statements to evaluate financial performance.
Contradiction: Obviously that is not the case here. 
Contradiction: A baby plays with a cellphone.
Contradiction: I don't really involve myself with volunteering. 
Contradiction: A man is boating in a lake near mountains.