{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009622721,0.0001237288,0.0002223496,0.00009421664,0.000113625,0.0002401785,0.0003996179,0.00004165724,0.0003193371],"category_scores_gemma":[0.0006495981,0.00007831404,0.00005595562,0.00007133788,0.0002373551,0.0004789875,0.00011036,0.0002773272,0.0000238671],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003514401,"about_ca_system_score_gemma":0.00002769925,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006173194,"about_ca_topic_score_gemma":0.0002050027,"domain_scores_codex":[0.9987139,0.00002210527,0.0006439933,0.000106344,0.0003680019,0.0001456951],"domain_scores_gemma":[0.9975914,0.0001286998,0.00161225,0.0001152365,0.000537697,0.00001470788],"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":[0.01323251,0.0005175919,0.2327414,0.0001471171,0.00184152,0.0006305353,0.008190103,0.0002411956,0.003845453,0.1084497,0.4996343,0.1305285],"study_design_scores_gemma":[0.002072473,0.0002444051,0.079014,0.00119665,0.0002665695,0.0003293873,0.0005837824,0.001895131,0.0006994298,0.01291912,0.9004058,0.0003732256],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9543442,0.0001343218,0.008268475,0.00370567,0.00166999,0.00006877193,0.00001252614,0.0000186278,0.03177748],"genre_scores_gemma":[0.9914038,0.00003970136,0.0003104078,0.003173644,0.004588735,6.80686e-7,0.000005208459,0.00001463559,0.0004632249],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4007715,"threshold_uncertainty_score":0.3496517,"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."}}