Creating excellent spreadsheets using the SAFER principles

The Safer Principles are summarised in the following chart.safer-smart-art

AS an accountant I also like to link this to key accounting principles (as described in the 2017 draft update of the IASB Conceptual Framework Update):

accounting-and-safer

For more detail see Using SAFER to create good spreadsheets

 

 

 

 

 

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