Developer Claims Branchless Algorithm Solves NASD 30/360 and IRR Without Conditionals

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A developer and independent researcher has published an open-source Excel and VBA framework on GitHub that aims to resolve longstanding issues with the NASD 30/360 day-count standard and Internal Rate of Return calculations in financial software. The author argues that existing implementations, including Excel's built-in functions, contain date-boundary bugs that break time continuity at month-ends. The proposed solution uses branchless logic — eliminating all conditional expressions — to compute calendar intervals with claimed precision spanning hundreds of thousands of years. The work is accompanied by a peer-reviewed paper published through Lomonosov Moscow State University and a separate research record registered on CERN Zenodo. The author positions the Excel and VBA environment as a portable, hardware-agnostic pseudocode layer that engineers can translate into languages such as C, Python, or Rust.

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