Understanding the Accounting Principles Board (APB) and Its Legacy

Discover how the Accounting Principles Board (APB) set foundational accounting standards and influenced today's GAAP under the FASB in the financial reporting world.
Journal of Accountancy

How CPAs can use exponential smoothing in Excel for better forecasts

FORECAST.ETS applies an exponential triple smoothing (ETS) algorithm to create forecasts that can include trend and seasonal ...

Best of BS Opinion: US' WTO engagement and market regulation debates

Under Donald Trump, this signals continued engagement despite deep scepticism about multilateral trade across US ...
IEEE

DiffLoad: Uncertainty Quantification in Electrical Load Forecasting With the Diffusion Model

Abstract: Electrical load forecasting plays a crucial role in decision-making for power systems. The integration of renewable energy sources and the occurrence of external events, such as the COVID-19 ...
IEEE

Enhancing Short-Term Power Load Forecasting With a TimesNet-Crossformer-LSTM Approach

Abstract: Efficient and accurate short-term electric load forecasting plays a significant role in energy conservation and reducing carbon emissions. Recurrent neural networks (RNN) and their derived ...