What are the elements of the accounting environment? How do they affect the financial statements? Why are these elements important? How do they affect comparability between companies?

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How do you use the spreadsheet for annuity due and ordinary annuity? I have used the spreadsheet and it wants me to round to 4 decimal places. The spreadsheet already have it rounded. I also have use the present value interest factor for a one-dollar annuity discounted i percent for n periods: I am still getting the wrong anwser.
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