In this task, you're given a pair of sentences, sentence 1 and sentence 2. Your job is to determine if the two sentences clearly agree/disagree with each other, or if this can't be determined. Indicate your answer as yes or no respectively.
Q: Sentence 1: The determination of the most relevant information to be presented should be made by the preparer; however, reporting at the entity level shall be more specific than at the governmentwide level. Sentence 2: Reporting at the entity level should be more specific than at the governmentwide level for small businesses.
A:
no