What are financial modeling guidelines and why are they relevant?

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A set of principles and guidance for financial modeling which promote consistency across models used by all

stakeholders.

A list of optional keyboard shortcuts which speed up the process of financial modeling.

A stringent set of rules about financial modeling, which are required for Microsoft Excel to function properly.

A set of rules about financial models issued by the Financial Accounting Standards Board $($FASB$).$ They are

required for financial reporting purposes.