Are IS_NUMERIC and IS_SPACES the same in BigQuery?

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No, ISNUMERIC and ISSPACES are not the same in BigQuery.

ISNUMERIC is a function that checks if a string can be converted to a numerical value. For example, ISNUMERIC("123") would return true, but IS_NUMERIC("123a") would return false.

ISSPACES is a function that checks if a string consists only of whitespace characters. For example, ISSPACES(" \t\n") would return true, but IS_SPACES(" hello ") would return false.