Given the task definition, example input & output, solve the new input case.
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.
Example: Sentence 1: Next to the MGM Grand you will find M and M World. Sentence 2: The candy has many fans who love its attractions.
Output: no
It is not clear that M and M world is popular.

New input case for you: Sentence 1: Other Federal accounting standards may require the receiving entity to recognize the full cost as an expense (or, if appropriate, as an asset). Sentence 2: Other accounting standards might need the shipping entity to recognize the full cost as their expense.
Output:
yes