{"id":"W2911789263","doi":"","title":"INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) 15 REVENUE FROM CONTRACTS WITH CUSTOMER","year":2018,"lang":"en","type":"article","venue":"The Journal of Internet Banking and Commerce","topic":"Law, logistics, and international trade","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Revenue; Accounting; Computer science; International Financial Reporting Standards; Finance; Business","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02550218,0.001542573,0.001434596,0.008284176,0.001749591,0.0106676,0.003161017,0.01000265,0.01491972],"category_scores_gemma":[0.09660692,0.0008603319,0.001579873,0.004910007,0.001876912,0.004991038,0.002251735,0.005470167,0.03284159],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003239774,"about_ca_system_score_gemma":0.01058716,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008504839,"about_ca_topic_score_gemma":0.007196496,"domain_scores_codex":[0.9502171,0.01257117,0.01227331,0.00159176,0.02028696,0.003059726],"domain_scores_gemma":[0.9085181,0.02082199,0.01447284,0.01141565,0.0431519,0.001619478],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002697487,0.0004355623,0.006746115,0.000773589,0.00004476892,0.0003594093,0.0005670286,0.002376891,0.001937335,0.1667701,0.7004251,0.1192943],"study_design_scores_gemma":[0.000104557,0.0002119799,0.01134103,0.001854922,0.00006838911,0.0005861383,0.0003379769,0.003377965,0.004231498,0.03414044,0.9436052,0.0001398608],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.02097099,0.003434554,0.1098019,0.01917413,0.007612221,0.004114396,0.05525549,0.01307932,0.7665571],"genre_scores_gemma":[0.218104,0.008665414,0.2109133,0.02957011,0.005452306,0.01344617,0.1690224,0.00252637,0.3422999],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.02550218,"threshold_uncertainty_score":0.13487,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02728385755807143,"score_gpt":0.2550190819699585,"score_spread":0.227735224411887,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}