Units are regulated by the International Bureau of Weights and Measures
http://www.bipm.org/en/home .
It determines the absolute value of a kilo as the thousandfold value of its original value. In IT a kilo always means 1,024, therefore, in 2000 the International Bureau of Weights and Measures determined that 1,000 Bytes are a Kilobyte (KB). As a result, whenever 1,024 Bytes are meant, then the unit Kibibyte (KiB) should be used.
Windows claims to measure Gigabyte (GB), but actually means Gibibyte (GiB), and this simply adds to the confusion.
For example, an empty DVD claims to have a capacity of 4.7 GB. Yet only 4.38 are recognized by Windows. Since more and more memory is becoming available, a deviation of up to double-figure percentages is possible.