Premise: After deliberating the issue, the Board has concluded that additional investigation and further deliberation is required and has directed the FASAB staff to continue to research social insurance issues focusing especially  identifying the characteristics of programs which should cause them to be subject to the guidance provided in a Statement on Social Insurance; the appropriate display of information in the financial statements; the identification of additional information, if any, which should be required for social insurance programs; the means for measurement of financial data included in such additional information; and, the desirability of nonfinancial indicators (ratios of data to GDP or covered payroll) to describe the status of programs or the implications of potential changes to or needs of the programs.The Board has instructed the staff to be mindful of all current developments in structuring its research and its recommendations.

Hypothesis: After weeks of deliberation, the final decision is that the investigation is over.
Relation: contradiction