Beside REM Extended BASIC uses the apostrophe for comments, what was the earliest reference?
TI Extended BASIC uses the exclamation mark, is there any standard?
The apostrophe as a comment marker appeared in Dartmouth BASIC v4 of 1968.
See page 52 (original page numbering) of reference.
Tymshare SUPER BASIC of the same year introduced !. I was unaware anyone else had used it.
! remark statements. Much later, Frank Ostrowski's GFA BASIC for the Atari ST also allowed this style of comment. The editor may have replaced blank lines with exclamation marks, as blank lines weren't allowed in GFA BASIC.
Is there a standard? Yes, there are two.
ANSI X3.60-1978, also ECMA-55, Minimal BASIC, allows only REM. REM of course is a statement in its own right.
ANSI X3.113-1987 also ECMA-116, Full BASIC, not commonly implemented, allows REM and '!'. The latter is a 'tail comment', allowed on the same physical line as other statements.
Any other remark indicators are implementation-specific extensions to the standardized language(s).
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