Anchor: These new accounting and reporting standards should not just be global in nature, they should be principle-based rather than rule-based.
Entailed: These new accounting and reporting standards should be principle-based.
Contradiction: Instead of being global in nature, these new accounting and reporting standards should be focused on local situations.
Contradiction: People are swimming.
Contradiction: The human is holding a persons's hand while walking in a building.
Contradiction: The zombie pirate arrives at the bowling alley.
Contradiction: Boy looking at a large body of water.