A set of recommendations established by the The Interactive Advertising Bureau (IAB) that assist companies that report audience metrics to achieve transparency in audience counts and to revise out-of-date methodologies. The Audience Measurement Guidelines provide details on measurement of Audience Reach related to Internet-based content or advertising and are used by Internet Publishers, Ad-serving organizations, Syndicated Measurement Organizations and auditors.
See "Audience Reach Measurement Guidelines" on the IAB Web site.