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Tag Archives: financial software testing
GAAP IFRS Software Testing – Financial Software Testing
We test accounting and financial software on a daily basis. Probably the most prominent thing we have to keep in mind when testing are the business rules. With accounting software designed to service US-based companies, they must adhere to GAAP, while International Financial Reporting Standards (IFRS) have had effect mostly for international M&A and international subsidiary transactions. However, in May 2011, the SEC published a paper incorporating IFRS into US GAAP with a migration plan. So many public companies and hence the accounting and reconciliation software that they use will soon have to incorporate these changes. One of many elements includes revenue recognition. Differences require a detailed, transaction-based analysis and therefore an understanding of business rules in the way companies operate and provide services. More
Financial Software Testing – Best Practices
We’ve been working with a financial application that does account reconciliation for several years now. The financial software we test conforms to SAS70 (Statement on Auditing Standards No. 70), so all of the data and workflows are designed according SAS70. Although we aren’t accountants, certainly testing this type of software needs a more careful eye than ordinary UI testing, so I thought I’d share some of the best practices developed by our team over the last few years.
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