SIC-31 Revenue—Barter Transactions Involving Advertising Services
E1330297
UNEXPLORED
SIC-31 Revenue—Barter Transactions Involving Advertising Services was an IFRS interpretation that provided guidance on how entities should recognize revenue from barter transactions involving advertising services.
All labels observed (1)
| Label | Occurrences |
|---|---|
| SIC-31 Revenue—Barter Transactions Involving Advertising Services canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18566137 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: SIC-31 Revenue—Barter Transactions Involving Advertising Services Context triple: [IFRS 15 Revenue from Contracts with Customers, supersedes, SIC-31 Revenue—Barter Transactions Involving Advertising Services]
-
A.
IAB
The IAB (Internet Architecture Board) is a committee of the Internet Engineering Task Force responsible for overseeing the technical and architectural development of the Internet.
-
B.
IAB
IAB is the New York City Police Department’s Internal Affairs Bureau, responsible for investigating police misconduct and ensuring integrity within the force.
-
C.
IAB
IAB is a leading global trade association that develops industry standards, conducts research, and provides legal support for the digital advertising and marketing industry.
-
D.
DART for Advertisers
DART for Advertisers is an online ad-serving and campaign management platform that enabled advertisers to create, target, deliver, and track digital advertising across websites.
-
E.
Reports on the relation of advertising to monopoly power
"Reports on the relation of advertising to monopoly power" is an early 20th-century investigative study analyzing how corporate advertising practices can reinforce or create monopolistic market power.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: SIC-31 Revenue—Barter Transactions Involving Advertising Services Target entity description: SIC-31 Revenue—Barter Transactions Involving Advertising Services was an IFRS interpretation that provided guidance on how entities should recognize revenue from barter transactions involving advertising services.
-
A.
IAB
The IAB (Internet Architecture Board) is a committee of the Internet Engineering Task Force responsible for overseeing the technical and architectural development of the Internet.
-
B.
IAB
IAB is the New York City Police Department’s Internal Affairs Bureau, responsible for investigating police misconduct and ensuring integrity within the force.
-
C.
IAB
IAB is a leading global trade association that develops industry standards, conducts research, and provides legal support for the digital advertising and marketing industry.
-
D.
DART for Advertisers
DART for Advertisers is an online ad-serving and campaign management platform that enabled advertisers to create, target, deliver, and track digital advertising across websites.
-
E.
Reports on the relation of advertising to monopoly power
"Reports on the relation of advertising to monopoly power" is an early 20th-century investigative study analyzing how corporate advertising practices can reinforce or create monopolistic market power.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
IFRS 15 Revenue from Contracts with Customers
→
supersedes
→
SIC-31 Revenue—Barter Transactions Involving Advertising Services
ⓘ